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The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research.

This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only.

Overall, the review suggests that although a wide range of determinants on national adoption of IFRS has been identified, prior literature consists of conflicting viewpoints on what influence national accounting policies toward IFRS, thus, highlighting areas in which there are needs for future research.

First, this study focuses only on the de jure adoption of IFRS. Second, the study focuses mainly on research findings, not theory use in the extant literature.

To the best of the author’s knowledge, this is the first study, which provides a comprehensive review of studies on de jure IFRS adoption.

This paper aims to explore how and why salespeople enhance or hinder long-term business-to-business (B2B) customer relationships at the interpersonal level by considering self-disclosure and relational cost and reward evaluations.

Data from interviews (N = 47) with B2B sales professionals were analyzed, focusing on the shift of the phases in long-term B2B customer relationships.

Long-term B2B customer relationships evolve at the interpersonal level through a process of continuous relational cost and reward evaluation, self-disclosure and business disclosure in three phases: becoming business partners, collaborative partners and collaborative and personal partners. The reward evaluations progress from being business related to including even more relational benefits. Disclosure progresses through general business disclosure and general self-disclosure; strategic business disclosure and personal life self-disclosure; and synergistic business disclosure and private self-disclosure.

The long-term B2B customer relationships could be studied at the interpersonal level from the customer’s perspective. Self-disclosure could be studied in cross-cultural settings as well as gender differences should be considered in future studies. Business and social penetration theory could be applied to investigate different types of relationships and other professional relationships, such as those between employers and employees. It would be important to test whether the business-related and self-disclosure subtypes apply to the development of other types of professional relationships or whether other disclosure subtypes exist. The authors recommend exploring salespeople’s and customers’ privacy management strategies in multiple communication channels.

Managers may apply the results of this study in their customer relationship management and sales training.

The findings outline a contextual extension of social penetration theory.

The purpose of this paper is to examine what impacts university students perceived from their short-term intensive international courses as part of undergraduate multidisciplinary education.

The study design was informed by interpretative phenomenological analysis. Semi-structured interviews explored informants’ views of their experience to elicit key themes of their experience.

The analysis resulted in four major themes: personal development, generic skills, global perspectives and subject-specific matter. Some text segments were coded with multiple themes, which suggests that the impacts of short-term international courses are multifaceted.

Academic topics of the courses substantially centred around humanities and social sciences at a particular university. This paper furthermore primarily depended on students’ self-reported answers, and it is possible that the participants who chose to enrol in the elective international courses may be principally willing to acquire global competence. Therefore, this study did not set out to present the generalised impacts of any short-term international courses.

The findings could be used as a conceptual tool for the design and evaluation of new and existing courses. In addition, the four major themes that this study elicited are useful as a cue for students’ self-reflection about their own learning experiences.

There have been significant efforts devoted to increasing the quantity of short-term international programs, but there has been less focus on the quality of these programs. This study supports the findings of existing literature but also identified one of the potential unfavourable impacts that short-term international courses may have on students’ development.

Continuous understanding of the best practices associated with new product development is a constant research opportunity to advance knowledge in the field, as far as changes in the business environment and the increasing turbulence level in different market segments create and reposition the importance of practices over time.

Based on a systematic review, the study aimed to analyze the 100 most relevant articles published in international journals on new product development (NDP), identifying new patterns on the best practices for new product development and the types of relationship involved in NPD.

Among the several practices observed in the literature, the analysis point to a larger group of studies that converge on the identification of a positive and significant relationship in integration – simultaneously – between supplier, company, customers and strategic alliances and the performance of NPD.

These results support integration as a cross-cutting and structural best practice for NPD, as long as it is constituted as a capacity, mainly applied in highly turbulent environments. This approach supported the proposition of a new framework.

Organizations will be able to implement the proposed framework to NPD strategy in order to prioritize resources in best practices, aiming to increase the performance of new product development.

The adoption of integration and co-creation practices for the development of new products expands the possibilities of economic and social development, based on the involvement of the actors in this network.

This model had not yet been proposed in the literature, filling a gap in the agenda for future studies.

This study aimed to examine the similarities and differences between the ability to analyze the environment and exploit new knowledge (absorptive capacity) and the skills to generate value from innovation (appropriation). These fields have similar origins and are sometimes confused by practitioners and academics.

A review was conducted based on a full-text analysis of 681 and 431 papers on appropriation and absorptive capacity, respectively, from Scopus, Science Direct and Lens, using methodologies such as text mining, backward citation analysis, modularity clustering and latent Dirichlet allocation analysis.

In business disciplines, the fields are considered different; however, in other disciplines, it was found that some authors defined them quite similarly. The citation analysis results showed that appropriation was more relevant to absorptive capacity, or vice versa. From the dimension perspective, it was found that although appropriation was considered a relevant element for absorptive capacity, the last models did not include it. Finally, it was found that studies on both topics identified the importance of appropriation and absorptive capacity for innovation performance, knowledge management and technology transfer.

This is one of the first studies to examine in-depth the relationship between appropriation and absorptive capacity, bridging a gap in both fields.

This study aims to analyze the effects of interorganizational cost management and opportunism on the reflexes of relational norms on satisfaction with interorganizational cooperation in franchised companies. The collective synergy arising from these relationships mainly seeks to increase competitiveness and commercial development. Windolph and Moeller observed that interorganizational cost management increases satisfaction in the relationship with partners, while relational norms attenuate the negative effect on supplier satisfaction.

A survey was carried out with managers of franchised companies in the food industry. The managers were identified on the social network Linkedin. After that, an invitation was sent to participate in the research. A total of 88 valid responses were obtained. The questionnaire consists of 40 extracted assertions. A pre-test was carried out to verify the comprehensibility of the wording of the assertions. Structural equation modeling with partial least squares (PLS-SEM) was used for data analysis. For analysis, validation and adequacy tests of the model were carried out, and executed in the software SmartPLS.

Survey results reveal that interorganizational cost management increases franchisor relationship satisfaction. Relational social norms mitigate the negative effect of opportunism on satisfaction with cooperation. And interorganizational cost management plays an important role in the relationship between relational norms and satisfaction with cooperation between franchisor and franchisees.

However, limitations resulting from the methodological design of the research must be considered in the interpretation of the results, at the same time that they provide opportunities for new research. As for the methodological aspects, the study cannot be generalized to other branches of companies, because it is a sector with franchises with specific characteristics. It should also be considered that the study was limited to investigating the proposed model, but other constructs can be observed in the literature. Finally, to empirically assess the constructs of the theoretical model, research instruments from studies other than those considered here can be used.

This study contributes with relevant literature and the management practice of interorganizational cooperation by empirically demonstrating the importance of interorganizational cost management as a management control mechanism and to mitigate the effects of opportunism between franchisor and franchisees.

It also contributes to the inclusion of social norms in the relationship between franchisor and franchisees with a view to increasing franchisee satisfaction with their franchisor, which also aims to mitigate the impacts of opportunism in this relationship. It contributes to the social order, as they reveal ways to mitigate possible conflicts between franchisor and franchisee and generate greater transparency in the relationship.

This study is justified by the fact that it investigates relational aspects of cooperation between franchisor and franchisees, a form of interorganizational cooperation that is growing in the market. It is also justified by highlighting the importance of interorganizational cost management as a means of mitigating the opportunistic effects between franchisor and franchisees, proving to be an important management mechanism. Research is especially important because interorganizational strategies have been spreading in corporate environments (Dekker, Ding & Groot, 2016) and the maintenance of the relationship is dependent on satisfaction with cooperation.