Search results

Increased investments in employee further training have resulted in a growing interest in ensuring and improving the quality of these measures. However, little is known about the operational decision to initiate an evaluation of further training. Therefore, the purpose of this paper is to investigate under which circumstances firms decide to evaluate training measures.

The study analyzes the evaluation decision of firms and external suppliers, and differentiates between internal and external further trainings. Theoretically, two goals of evaluations – monitoring and feedback – and their relevance for the decision makers are considered. Using a unique linked employer–employee data set, the study employs multi-level models to analyze three influencing factors on the evaluation decision: characteristics of the further training measure itself, the employees and the employers.

The results show that evaluation decisions are not based on general organizational practices but on case-by-case cost-benefit considerations. Interestingly, firms are more likely to evaluate internal further training measures than external ones. Therefore, evaluations seem to be more frequently used as a feedback instrument than for the purpose of monitoring. For external further training measures, firms seem to trust market mechanisms as a monitoring instrument, instead of conducting an internal evaluation.

Although further training has become increasingly important, little is known about firms’ quality management in this respect. This paper provides a theoretical framework for the usage of evaluation procedures and analyzes firms’ strategies for ensuring quality based on a large set of variables to give new insight into the organizational decision-making processes.

The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).

The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.

Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.

In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.

This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.

In manual order picking systems, temporary workers are often employed to handle demand peaks. While this increases flexibility, it may hamper productivity, as they are usually unfamiliar with the processes and may have little experience. It is important for managers to understand how quickly inexperienced workers arrive at full productivity and which factors support workers in improving their productivity. This paper aims to investigate how learning improves the performance of order pickers, and how their regulatory focus (RF) and monetary incentives, as management actions, influence learning.

Data was collected in two case studies in controlled field-lab experiments and statistically analysed. This allowed evaluating the validity of hypotheses through an ANOVA, the calculation of correlation coefficients and the application of regression models.

A monetary incentive based on total order picking time and pick errors has a positive influence on order picking time, but not on pick quality. The incentive influences initial productivity, but not the learning rate. A dominant promotion-oriented RF increases the effect of the incentive on initial productivity, but it does not impact worker learning.

This study contributes to behavioral and human-focused order picking management and supports managers in setting up work plans and developing incentive systems for learning and productivity enhancement, considering worker RF.

This work is among the few to empirically investigate the effect of monetary incentives on learning in interaction with RF. It is the first study to investigate these concepts in an order picking scenario.

This paper describes the personal history and intellectual development of Morris B. Holbrook (MBH), a participant in the field of marketing academics in general and consumer research in particular.

The paper pursues an approach characterized by historical autoethnographic subjective personal introspection or HASPI.

The paper reports the personal history of MBH and – via HASPI – interprets various aspects of key participants and major themes that emerged over the course of his career.

The main implication is that every scholar in the field of marketing pursues a different light, follows a unique path, plays by idiosyncratic rules, and deserves individual attention, consideration, and respect … like a cat that carries its own leash.

In the case of MBH, like (say) a jazz musician, whatever value he might have depends on his originality.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

The purpose of this study is to understand how neuroscientific tools are used and discussed in ongoing research on strategy in organizations.

The authors used a bibliometric study of bibliographic pairing to answer the research question. They collected data from the Web of Science and Scopus databases using the keywords “neuroscience*,” “neurostrategy*” and “neuroscientific*.”

This study presents a framework that relates fundamental aspects discussed in current research using neuroscientific tools: Neuroscience and its research tools in organizations; emotions and information processing; interdisciplinary application of neuroscientific tools; and moral and ethical influences in the leaders' decision-making process.

The inclusion of neuroscientific tools in Strategic Management research is still under development. There are criticisms and challenges related to the limitations and potential to support future research.

Despite recognizing the potential of neuroscientific tools in the mind and brain relationship, this study suggests that at this stage, because of criticisms and challenges, they should be used as support and in addition to other traditional research techniques to assess constructs and mechanisms related to strategic decisions and choices in organizations.

Neuroscientific methods in organizational studies can provide insights into individual reactions to ethical issues and raise challenging normative questions about the nature of moral responsibility, autonomy, intention and free will, offering multiple perspectives in the field of business ethics.

In addition to presenting the potential and challenges of using scientific tools in strategic management studies, this study helps create methodological paths for studies in strategic management.

This paper aims to analyse and discuss five longitudinal case studies in which the authors have investigated how, in a specific subset of the creative industry, i.e. the arts and crafts organizations, knowledge can be systematized and transferred, becoming a real source of competitive advantage.

As no prior empirical research on the relationship among knowledge, knowledge transfer the role of craftsmen is available, an exploratory, qualitative research design seems advisable to study the phenomenon in detail. In setting up a multiple case study, the authors established a sampling frame of criteria associated with the theoretical background and research interest of this study: the case firms had to be arts and crafts organizations well-known for the high quality and value of their artifacts and have a solid reputation for preserving the tradition and the uniqueness of their manufacturing processes.

It has emerged the importance of craftsmen within arts and crafts organizations, whose know-how and technical skills are high valued by colleagues, by the market (customers), within the society and the territory where they operate. The knowledge acquired and retained by the craftsmen becomes therefore crucial for the survival of the arts and crafts organizations and for their profitability in the long term.

From the empirical investigation, it has emerged a certain unawareness at managerial level of the strategic relevance of the craftsmen knowhow and skills and of how to practically and effectively transfer their knowledge to a future generation of young craftsmen to continue to satisfy a unique and exclusive market demand. Furthermore, it has emerged the lack of a common knowledge transfer policy to different organizations. Therefore, it has not been possible to define a standard framework for the knowledge transfer process because it is influenced by the organizational structure, the management style of the organization owner (very often a family that retains the totality of the organization shares/quota), the social context and the territory where the organization is located, as well as the target market and the specific niche of customers who buy the organization’s products. This result represents a potential threat for the survival of arts and crafts organizations in the long run.

A common result that has emerged is that craftsmen play a crucial role for the success of arts and crafts organizations, through the creation and production of exclusive, high value products; hence, it is crucial to preserve and transfer properly their knowhow and skills. This result is particularly relevant for the world of practice: in a time where globalization demands for the relocation of production processes and technology automates several job tasks, the variegated world of arts and crafts, where the handmade abilities and skills of craftsmen cannot be replicate, imitate or standardize, becomes extremely important for the economy of several countries, among which Italy.

At social level, the activity of arts and crafts organizations help preserve the uniqueness and exclusivity of the heritage and culture of the territory where they are located, and reflect the tradition of such territory, the knowhow and ability of its inhabitants and help preserve this unique reservoir of competences and knowhow.

The contribution builds on the lack of practical understanding of the relationship between knowledge and the role played by craftsmen in the knowledge transfer process within arts and crafts organizations, and how effective such process is realized. This because despite the interest of many authors toward both knowledge management and transfer within the creative industry, there is a lack of studies aimed at linking systematically these two research areas. This is a relevant issue since knowledge in creative industries mainly refers to the traditions and values at the basis of an organization’s culture, tends to manifest itself in a tacit way and is difficult to analyze because it mainly exists in the mind of individuals as the result of their working experience not expressed in an explicit form.

This chapter deals with the perception of (sensed) discrimination and the coping strategies of Russian-speaking female scholars in Germany and applies an intersectional approach between culture, migration, gender and social background. Based on telephone interviews, the study aims to contribute to the discussion on discrimination in research environments and individuals’ professional integration by exploring narratives of migration and work in 13 women who migrated from the former Soviet Union (FSU) to Germany from 1990s to 2010s. Based on the findings, the author derives implications for policy and practice, such as a recommendation to implement introductory conversations with newcomers to reduce culture clash in competitive work contexts.

It is not in doubt that pollution prevention and resource efficiency projects can sometimes make good business sense for an individual enterprise. For organizations that have previously done little to address their environmental impacts, some opportunity frequently exists to lessen those impacts while raising production efficiency and keeping their basic approach to business intact. This was the experience of many businesses during the 1980s and the origins of the suggestion that the environment was a “win-win” issue for business (Walley & Whitehead, 1996). Simply updating production equipment can offer a double dividend, which is partly why so many businesses are able to claim they are getting greener while aggregate environmental conditions deteriorate (McDonough & Braungart, 2002). The unresolved issue is whether an ongoing commitment to improve environmental performance is reflected in ongoing gains in business performance. As expressed by one advocate of eco-industrial development, the issue is not about doing the same with less but rather about doing far more with far less (Cohen-Rosenthal, 2003, p. 22).

Artificial Intelligence (AI) is a growing technology impacting several business fields. The agricultural sector is facing several challenges, which may be supported by the use of such a new advanced technology. The aim of the paper is to map the state-of-the-art of AI applications in agriculture, their advantages, barriers, implications and the ability to lead to new business models, depicting a future research agenda.

A structured literature review has been conducted, and 37 contributions have been analyzed and coded using a detailed research framework.

Findings underline the multiple uses and advantages of AI in agriculture and the potential impacts for farmers and entrepreneurs, even from a sustainability perspective. Several applications and algorithms are being developed and tested, but many barriers arise, starting from the lack of understanding by farmers and the need for global investments. A collaboration between scholars and practitioners is advocated to share best practices and lead to practical solutions and policies. The promising topic of new business models is still under-investigated and deserves more attention from scholars and practitioners.

The paper reports the state-of-the-art of AI in agriculture and its impact on the development of new business models. Several new research avenues have been identified.