Search results

While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

This study aims to uses biosocial gender theory to describe successful entrepreneurial behavior in conflict zones. Specifically, the authors investigate how the reliance on agentic (assertive, individual focused) behavior and communal (facilitative and friendly) behavior lead to differential outcomes depending on the physical gender of the entrepreneur exhibiting the behavior.

The authors developed a conceptual framework based on extant literature. To test the framework, the authors gathered survey data from Iraqi-Kurdish entrepreneurs who have been living in a state of war since the late 1980s and use a novel analytical method to deal with the limitations inherent in gathering survey data in conflict zones. Qualitative data is presented to generate a better understanding of the survey results.

The findings indicate females who are successful in taking on the traditional male role of entrepreneur in conflict zones engage in lower levels of agentic behavior compared to their male counterparts. Successful entrepreneurs (male and female) rely extensively on communal behavior in their ventures. When it comes to community development, male entrepreneurs engaging in agentic behavior, seem to mentor aspiring entrepreneurs more than females. Females relying on communal behavior engage in more mentoring of aspiring entrepreneurs than males.

An understanding of the unique gender dynamics underlying entrepreneurial behavior in conflict zones remains incomplete. The study introduces evidence that gender differences, as well as social factors, combine with the unique characteristics of conflict zones resulting in different behavioral paths to entrepreneurial success. The analytical method introduces some statistical tools to scholars attempting to understand the unique conflict zone context. As such, the study provides guidance for scholars working in this context, as well as NGO’s and other institutions seeking to train entrepreneurs and improve economic conditions in conflict zones.

Challenging behaviour among school pupils has been the focus of extensive research in the UK and beyond; however, there has been a lack of recent comparable research on these issues in the further education (FE) sector. This paper aims to report the findings from a larger PhD research examining the introduction of interventions based on restorative justice implemented in colleges. This study focuses on the extent and nature of challenging student behaviour, as explained and understood by the students and staff.

The author used an interpretivist exploratory case study design and mixed qualitative research methods. The institute considered in the case study, Restorative College (pseudonymised), has education provisions for students aged 16+ years and enrols over 16,000 students annually. In the academic year 2017/2018, Restorative College committed itself to becoming a “restorative” institution. Data collection consisted of three stages (including semi-structured interviews, analyses of institutional policy documents and focus group discussions) and was conducted over 14 months.

The extent and nature of challenging student behaviours in the FE sector are significant and merit further research and analysis to support policy development.

Given the research methods adopted (single case study and qualitative research), the findings do not necessarily represent experiences across the FE sector.

This study emphasises the need to expand research on challenging behaviour in the FE sector, which has been limited thus far, also making a contribution in this direction.

The purpose of this chapter is to review the accumulated research on a strategically important intangible asset – organizational reputation – and articulate promising research pathways forward. To do so, I first provide definitional clarity by comparing reputation to the related constructs of status, celebrity, legitimacy, and social approval and highlight the codifiable, cumulative, and beneficial nature of reputation. I then discuss three developments in reputation literature: (1) conceptualizing reputation as a multidimensional, rather than generalized, construct; (2) theorizing about reputational malleability rather than its path dependence; and (3) focusing on the costs of a high reputation in addition to its benefits. Based on these developments and the increasing role of social media in affecting and reflecting stakeholder perceptions, I discuss three pathways for future reputation research. Specifically, I focus on the decrease in credibility of powerful intermediaries and increase in stakeholder empowerment, conceptualization of reputation as a flow rather than a stock, and the role of strategic reticence. My hope is that this chapter will stimulate conceptual and empirical work on the role of reputation in the complex and dynamic era of social media.

Although the place stakeholders play a key role in participatory place branding, surprisingly little interest has been shown in the people involved in participatory place branding initiatives. The purpose of this study is to explore place stakeholders’ perceptions of the meaning and scope of place branding.

This paper is based on two cases of participatory place branding, and the research design is inspired by participatory action research. The empirical material comprises observations, qualitative questionnaires and interviews.

This study identifies and describes four paradoxes in place stakeholders’ perceptions of the meaning and scope of place branding, embracing the target group (internal vs external), the objective (explore vs exploit), the stakeholders’ role (active vs passive) and the main value of place branding initiatives (process vs outcome). Furthermore, in this study, the place stakeholders’ paradoxical perceptions of place branding meant that, during the participatory processes, the authors encountered and needed to manage various opinions and behaviours, for example, “critics”, “innovators” and “relators”.

This paper contributes with a new perspective on participatory place branding. By capturing place stakeholders’ perceptions and understanding of place branding, this paper develops our knowledge and understanding of the starting point of participatory processes.

This chapter applies strategic thinking and four-futures approach to developing a knowledge preservation and curation strategy. The authors explain how using the four futures as a baseline refocuses traditional strategy development from linear projections from the present to complex future situations, options, and choices. The refocus also shifts the end stage from evaluation and judgment to continuous assessments of activities, learning, and refresh. A baseline structure is presented as a model for readers. The authors also discuss operationalizing, assessing, and sustaining a knowledge preservation and curation strategy.

In the binary sex-segregated space of professional sports, sex-gender diversity is met with suspicion, derision and exclusion. In the United States, along with widespread anti-trans policies at various societal levels, legislations and regulations are being pushed to limit or eliminate transgender athletes from competing in all levels of sports. However, little scholarship has considered the implications of the presence of nonbinary athletes, those who identify outside the spectrum of man and woman, beyond the conversation of a ‘third gender’ category in sport. In this chapter, I seek to examine how nonbinary athletes embody disobedience by challenging the binary categorization of sex-gender within professional sports. I explore the racialized embodiment of sex and gender in professional women's sports, specifically WNBA player Layshia Clarendon. I explore how disobedience is employed to incite resistance against the narrow sex-gender categories that are forced upon athletes. Finally, I argue that embodied disobedience provides a key pathway for nonbinary athletes to undermine the regulatory nature of sex-gender categorization in sport. Particularly, nonbinary athletes may seek medical and social forms of gender affirmation, while simultaneously embodying disobedience by continuing to actively participate in professional sports categories in which they may not neatly fit.

This study aims to expose the challenges associated with theory development and its implementation, as it relates to services marketing and hospitality management. The author summarizes the literature, creates a conceptual model and proposes directions to bridge the theory–practice divide.

The author synthesizes and extends the literatures of services marketing, general marketing and hospitality management through a systematic literature review. A conceptual model is created to illustrate the challenges related to theory development and implementation.

Four types of theory challenges and three contemporary practical challenges are presented. The challenges for theory development include a communications gap, difficulties in applying universal theories into idiosyncratic organizations, researchers disconnected from practice and practitioners disconnected from research. Contemporary practical concerns include: human resource constraints, customer behavior and misbehavior and the organizational and business environment.

Managers can bring contemporary business challenges to the forefront by collaborating and writing with scholars. Similarly, keeping abreast of the latest advances in customer service, applying best practices in human resource management, educating and cocreating with customers are among several recommendations proposed to managers and marketers. Internal and external scanning can assure that managers engage in efforts to reduce barriers to implementation and improve services in their organizations.

Despite the decades-long study of customer service, organizations still struggle to deliver exceptional service. This study informs scholars on developing and communicating theories and managers on how to better access and interpret the latest research. In order for research to be successfully generated and implemented, scholars can engage in efforts aimed at joint (researchers and managers) idea generation, publication in multiple outlets, sampling that resembles real life, adoption of contingency theories and reconsidering journal editorial and institutional policies.

The purpose of this study reports the effects of aspect ratio (AR) on mean flow characteristics of the cruciform orifice jet.

The aspect ratio is the height-to-width ratio of the lobe of the cruciform shape. The aspect ratios considered are 0.25, 0.5, 0.75, 1, 2, 3 and 4. The turbulent jet flow is issued through an orifice being fitted to the jet tunnel facility. The velocity measurements are recorded with the help of pitot-static tube connected to a digital manometer setup. The Reynolds number calculated using the equivalent diameter 50.46 × 10^–3 m and exit velocity 51.23 m/s was 1.75 × 10⁵. Based on the experimental data, the streamline velocity decay plots, the potential core length (PCL), mean velocity profiles and velocity half widths were plotted, and discussions were made based on the measured data. A smoke-based flow visualization was carried out at moderate Reynolds number 5396.

The PCL remains almost constant for the aspect ratio 0.25:1 and then starts decreasing for the aspect ratio 1:4. The decrease in PCL indicates improved mixing. The off-center peaks are found along the major axis in mean velocity profiles for almost all cruciform jets. More than one axis switching occurs and can be identified by the crossover points. The location of the first crossover point shifts forward, and the second crossover point shows an oscillating trend. The flow visualization exhibits the jet evolution, and the distance up to which the jet maintains the cruciform shape is increased with the aspect ratio.

The experiments are limited to air in air jet under isothermal conditions.

The cruciform orifices can be used as fuel injectors and in air-conditioning systems, thereby improving efficiency and energy usage.

The aspect ratio effects on PCL and axis switching are used to explain the mixing characteristics. Flow visualization was also used to support the discussion.