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1 – 10 of 52Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay
This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when…
Abstract
Purpose
This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift.
Design/methodology/approach
The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them.
Findings
The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking.
Research limitations/implications
Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes.
Originality/value
The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.
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Tom A.E. Aben, Wendy van der Valk, Jens K. Roehrich and Kostas Selviaridis
Inter-organisational governance is an important enabler for information processing, particularly in relationships undergoing digital transformation (DT) where partners depend on…
Abstract
Purpose
Inter-organisational governance is an important enabler for information processing, particularly in relationships undergoing digital transformation (DT) where partners depend on each other for information in decision-making. Based on information processing theory (IPT), the authors theoretically and empirically investigate how governance mechanisms address information asymmetry (uncertainty and equivocality) arising in capturing, sharing and interpreting information generated by digital technologies.
Design/methodology/approach
IPT is applied to four cases of public–private relationships in the Dutch infrastructure sector that aim to enhance the quantity and quality of information-based decision-making by implementing digital technologies. The investigated relationships are characterised by differing degrees and types of information uncertainty and equivocality. The authors build on rich data sets including archival data, observations, contract documents and interviews.
Findings
Addressing information uncertainty requires invoking contractual control and coordination. Contract clauses should be precise and incentive schemes functional in terms of information requirements. Information equivocality is best addressed by using relational governance. Identifying information requirements and reducing information uncertainty are a prerequisite for the transformation activities that organisations perform to reduce information equivocality.
Practical implications
The study offers insights into the roles of both governance mechanisms in managing information asymmetry in public–private relationships. The study uncovers key activities for gathering, sharing and transforming information when using digital technologies.
Originality/value
This study draws on IPT to study public–private relationships undergoing DT. The study links contractual control and coordination as well as relational governance mechanisms to information-processing activities that organisations deploy to reduce information uncertainty and equivocality.
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Jonan Phillip Donaldson, Ahreum Han, Shulong Yan, Seiyon Lee and Sean Kao
Design-based research (DBR) involves multiple iterations, and innovations are needed in analytical methods for understanding how learners experience a learning experience in ways…
Abstract
Purpose
Design-based research (DBR) involves multiple iterations, and innovations are needed in analytical methods for understanding how learners experience a learning experience in ways that both embrace the complexity of learning and allow for data-driven changes to the design of the learning experience between iterations. The purpose of this paper is to propose a method of crafting design moves in DBR using network analysis.
Design/methodology/approach
This paper introduces learning experience network analysis (LENA) to allow researchers to investigate the multiple interdependencies between aspects of learner experiences, and to craft design moves that leverage the relationships between struggles, what worked and experiences aligned with principles from theory.
Findings
The use of network analysis is a promising method of crafting data-driven design changes between iterations in DBR. The LENA process developed by the authors may serve as inspiration for other researchers to develop even more powerful methodological innovations.
Research limitations/implications
LENA may provide design-based researchers with a new approach to analyzing learner experiences and crafting data-driven design moves in a way that honors the complexity of learning.
Practical implications
LENA may provide novice design-based researchers with a structured and easy-to-use method of crafting design moves informed by patterns emergent in the data.
Originality/value
To the best of the authors’ knowledge, this paper is the first to propose a method for using network analysis of qualitative learning experience data for DBR.
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Ilaria Boncori and Kristin Samantha Williams
This article explores memory work and storytelling as an organising tool through family histories, offering theoretical and methodological implications and extending existing…
Abstract
Purpose
This article explores memory work and storytelling as an organising tool through family histories, offering theoretical and methodological implications and extending existing conceptualisations of memory work as a feminist method. This approach is termed as impressionist memory work.
Design/methodology/approach
To illustrate impressionistic memory work in action, the article presents two family histories set during Second World War and invite the reader to engage in the “undoing” of these stories and dominant ways of knowing through storytelling. This method challenges the taken-for-granted roles, plots and detail of family histories to uncover the obscured or silenced stories within, together with feminine, affective and embodied subjectivities, marginalisation and social inequalities.
Findings
This study argues that impressionistic memory work as a feminist method can challenge the silencing and gendering of experiences in co-constructed and co-interpreted narratives (both formal and informal ones).
Originality/value
This study shows that engagement with impressionistic memory work can challenge taken-for-granted stories with prominent male actors and masculine narratives to reveal the female actors and feminine narratives within. This approach will offer a more inclusive perspective on family histories and deeper engagement with the marginalised or neglected actors and aspects of our histories.
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Marian Konstantin Gatzweiler, Corinna Frey-Heger and Matteo Ronzani
In this article, we explore some of the barriers that prevent learning about grand challenges. By grand challenges, we refer to transformational social and environmental issues…
Abstract
In this article, we explore some of the barriers that prevent learning about grand challenges. By grand challenges, we refer to transformational social and environmental issues and the critical barriers toward addressing them. Despite recent research contributions, initiatives, and calls for action to focus on such concerns, relatively little is known about the different barriers that hinder learning about grand challenges. To explore these issues, we draw from Rayner’s (2012) concept of uncomfortable knowledge, defined as knowledge that is disagreeable to organizations because it may challenge their value base, self-perception, organizing principles, or sources of legitimacy. Focusing on the example of recent programmatic attempts to advance “responsible education” in business schools, we identify three barriers to learning about grand challenges: Cognitive overload, emotional detachment, and organizational obliviousness. We conclude by outlining several implications on how to overcome these barriers, adding to recent academic and policy debates on how to make business school education more attuned to the transformational and social challenges of our time.
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Michael DiCicco and Shawn A. Faulkner
The paper identifies and explores the perspectives of middle school educators regarding the benefits and challenges of an ongoing, emerging school–university partnership. Over…
Abstract
Purpose
The paper identifies and explores the perspectives of middle school educators regarding the benefits and challenges of an ongoing, emerging school–university partnership. Over five years, professors at one comprehensive, Midwestern university, formed a partnership with a local middle school. While progress has been made to develop the partnership, the authors recognized a lack of shared governance (Essential 7). In particular, they were unsure the partnership was mutually beneficial. The authors interviewed teachers, the principal, assistant principals, guidance counselors, the instructional coach and the youth service center director to gain their perspectives on the partnership.
Design/methodology/approach
The authors used an intrinsic, evaluative case study to examine educators perceptions of the benefits and challenges of the partnership (Guba & Lincoln, 1981; Patton, 2002). This approach was used because within this bounded system the authors have an interest in obtaining information to help improve the program and partnership.
Findings
Results suggest the partnership was beneficial in a number of ways including hiring of and offering fresh ideas to teachers. Educators also felt there were many benefits for university candidates. Challenges included scheduling, technology access and candidate disposition. Implications are discussed.
Research limitations/implications
Inherent within the research methodology, researchers’ inclusion in the data collection process may affect participants responses.
Practical implications
Researchers discuss the implications of this work, including the role of hiring candidates and clear articulation of a mission for the partnership.
Originality/value
This work adds to research on school site stakeholders’ perspectives on the value of school–university partnerships and includes teachers and the schools’ entire leadership team.
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Work-based research is the applied form of work-based learning (WBL) and has been described as the systematic and methodical process of investigating work-related “problems”. Such…
Abstract
Purpose
Work-based research is the applied form of work-based learning (WBL) and has been described as the systematic and methodical process of investigating work-related “problems”. Such problems can either be associated with specific workplaces and domains of practice or may more broadly be described as practical, social or real-world in nature. However, the specific characteristics of work-related problems for organisations and society have yet to be explained, and inadequate problem definition, multiple and competing goals, and lack of agreement on cause-effect relationships have hampered understanding. The purpose of this paper is to examine the nature of work-related problems and provides examples from real-world contexts in Australia.
Design/methodology/approach
The paper provides models and examples of standard and non-standard work-related problems based on prior research and current practice.
Findings
Research paradigms view work-related problems as either definable and solvable or ill-defined, complex, difficult to describe and not easily rectified. The former view is concerned with “high ground problems” associated with traditional research methods; the latter with “lowland, messy, confusing problems” more frequently associated with the social sciences. Irrespective of orientation and definition, work-related problems have one thing in common: they are typically messy, constantly changing and complex, and many are co-produced and wicked.
Originality/value
Despite difficulties with identifying and isolating the various types of work-related problem, the paper establishes the importance of doing so for the practitioner. The definition and examination of work-related problems contribute to an evolving formulation of WBL and its application to private organisations, government agencies and work more generally.
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Poul Houman Andersen, Anna Dubois and Frida Lind
Recent research suggests that the interest in process-based single-case studies is increasing in business-to-business (B2B) marketing. This paper aims to discuss research validity…
Abstract
Purpose
Recent research suggests that the interest in process-based single-case studies is increasing in business-to-business (B2B) marketing. This paper aims to discuss research validity issues and dilemmas encountered by process-based single-case researchers in B2B marketing.
Design/methodology/approach
This is a methodology paper that builds on an integration of experiences, ideas and literature.
Findings
In the paper, three dilemmas are suggested that researchers need to deal with in process-based single-case research. These relate to the casing process: crafting the case, communicating the case and describing the process of the study. Furthermore, process validation is suggested as a research quality concept concerned with how these dilemmas are handled.
Research limitations implications
Based on the notion of process validation, the authors provide suggestions for how casing, as a process-based single-case approach, can be conveyed and advanced in its own right.
Practical implications
This study can be used to convey insights that can help new and experienced researchers in conducting single-case studies in B2B.
Originality/value
Coping with issues of research quality in B2B marketing is of relevance to researchers dealing with process-based single-case research and process validation issues, as well as to journal reviewers evaluating the qualities of process-based single-case research.
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Lyndsay M.C. Hayhurst, Holly Thorpe and Megan Chawansky