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1 – 10 of 58Harini K.N. and Manoj T. Thomas
Over the years, the impact of the business cycle on firm strategy has been neglected in the area of strategic management and remains one of the most important but least developed…
Abstract
Purpose
Over the years, the impact of the business cycle on firm strategy has been neglected in the area of strategic management and remains one of the most important but least developed research streams in management scholarship. Studies in this area are scattered across time and domains, therefore, there is a need to consolidate this fragmented literature to provide a comprehensive review and thus avenues for further research. This study aims to address this gap.
Design/methodology/approach
In this study, the systematic literature review (SLR) method is used to select and examine research articles in the area of firm responses and decisions during recession. This SLR examines 127 studies and carries out a thematic synthesis of the literature.
Findings
Based on the SLR and thematic synthesis of the literature, the themes identified in this study include – severity of recession impact (Theme 1); firm specific characteristics (Theme 2); resource adjustment activities (Theme 3); and firm performance (Theme 4), based on these themes and analysis this paper maps and proposes various relationships and linkages in this research domain that can be explored further for the development of scholarship in this field of study.
Originality/value
This paper fulfills the need for a systematic review of the extant literature on firms’ responses during recession. The study synthesizes literature and carries out a thematic analysis from 1980 till the period February 2024 to provide directions to advance this domain of literature.
Tim Kastrup, Michael Grant and Fredrik Nilsson
The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for…
Abstract
Purpose
The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).
Design/methodology/approach
The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.
Findings
First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.
Originality/value
The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.
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Muhammad Nurul Houqe, Michael Michael, Muhammad Jahangir Ali and Dewan Rahman
The purpose of this paper is to examine the association between company reputation and dividend policy.
Abstract
Purpose
The purpose of this paper is to examine the association between company reputation and dividend policy.
Design/methodology/approach
In this study, sample of 98,809 firm-year observations from 22 countries covering 2005–2016 were used.
Findings
Firm reputation concerns are associated with higher propensities to pay dividends and payout ratios. Further, this positive effect is more pronounced for firms with high free cash flows, high information asymmetry and low institutional monitoring. The results are robust to an instrumental variable approach, propensity score matching and the Heckman two-stage correction approach while addressing endogeneity concerns.
Practical implications
These findings have significant implications for various stakeholders, such as existing and potential investors, managers, policymakers and regulators, by providing insights into the relationship between corporate reputation and firm dividend payout decisions. Corporate reputation is highlighted as crucial for accessing finance, emphasizing the role of national regulators and policymakers in facilitating firms' efforts to improve their reputation. The study highlights the dynamics of corporate reputation and dividend payout, calling for proactive engagement from regulators and policymakers. Crafting policies conducive to reputation-building can enhance firms' financial prospects, indicating the need for strategic interventions at managerial, regulatory and policy levels. Understanding the influence of economic context is crucial for firms to tailor reputation management strategies and optimize funding opportunities in different economic environments.
Originality/value
Overall, results suggest that reputation serves as a disciplining mechanism, where firms will pay dividends to maintain their reputations.
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Yousuf Al Zaabi, Jiju Antony, Jose Arturo Garza-Reyes, Guilherme da Luz Tortorella, Michael Sony and Raja Jayaraman
Operational excellence (OpEx) is a proven philosophy focusing on continuous improvement in processes and systems for superior performance and efficiency. It plays a crucial role…
Abstract
Purpose
Operational excellence (OpEx) is a proven philosophy focusing on continuous improvement in processes and systems for superior performance and efficiency. It plays a crucial role in the energy sector, acting as a catalyst for safety, customer satisfaction, sustainability and competitiveness. This research aims to assess OpEx methodologies in Oman’s energy sector, examining methods, approaches, motivations and sustainability.
Design/methodology/approach
This study applies qualitative analysis methodology, involving interviews with 18 industry experts, from the energy sector in a sizeable energy country.
Findings
The analysis revealed a growing demand, particularly, in the oil and gas industry, driven by emerging business needs. Qualitative data analysis has identified 10 themes such as implemented methodologies, motivation drivers, deployment approaches, sustainability factors, benefits and challenges. Additionally, new themes emerged, including influencers to start OpEx, resource requirements, enablers for successful OpEx and systems.
Research limitations/implications
This research was limited to Oman and the findings drawn from Omani energy companies may have limited applicability to energy companies in other regions. Therefore, if these findings were to be used, the validation of the findings in relation to other countries should be conducted, to ensure the validity of the context and outcome.
Practical implications
These findings contribute to understanding OpEx dynamics in the Omani energy sector, offering valuable insights for effective utilisation and organisational goal achievement. Furthermore, the study offers valuable insights on how to effectively employ OpEx initiatives in the energy sector to achieve their goals and create value. It addresses the lack of knowledge, offers a framework for successful OpEx implementation, bridges the theory-practice gap and provides insights for optimal utilisation.
Originality/value
To the best of the authors’ knowledge, this is the first empirical study on assessing OpEx methodologies in the energy sector, and therefore it serves as a foundation for many future studies. The study provides a theoretical foundation for the OpEx methodologies in terms of organisational readiness for successful OpEx implementation.
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Thomas Howard Morris, Michael Schön and Michael Charles Drayson
There has been an unprecedented increase in online learning worldwide, including in teacher education. However, student lurking can be a common issue, leading to a non-interactive…
Abstract
Purpose
There has been an unprecedented increase in online learning worldwide, including in teacher education. However, student lurking can be a common issue, leading to a non-interactive learning environment.
Design/methodology/approach
The authors employed a qualitative case study with thematic analysis to examine a novel “self-directed” pre-service teacher online degree module that engaged students in regular peer-feedback, which intended to promote student engagement and interactivity. The research questions were as follows: To what extent did the seminar series represent the principles of self-directed learning and were learning outcomes effective from the process? And, how effective was the use of peer feedback?
Findings
The thematic analysis revealed that student progression and course completion was successful, and it represented some principles of self-directed learning; but (a) it cannot be presumed that pre-service teachers are competent in giving (peer) feedback and (b) pre-service teachers may need specific guidance and training for providing competent feedback.
Originality/value
This paper is highly original in respect of its combination of the self-directed learning framework with use of peer feedback, to engage students in an interactive learning environment. The present paper identifies that peer feedback is a powerful tool in online learning; peer feedback can supplement self- and teacher-assessment; but it should not be assumed that pre-service teachers are competent in providing (peer) feedback – pre-service teachers may need specific training in providing feedback.
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Nguyen Thi Ngoc Ha, Nina Van Dyke, Michael Spittle, Anthony Watt and Andrew Smallridge
This study explores the perceptions of Australian employers regarding the benefits and challenges of micro-credentials within higher education and enablers of their effectiveness.
Abstract
Purpose
This study explores the perceptions of Australian employers regarding the benefits and challenges of micro-credentials within higher education and enablers of their effectiveness.
Design/methodology/approach
A qualitative approach that included 11 semi-structured interviews with employers affiliated with an Australian university was used. A deductive thematic approach was employed to analyse the data.
Findings
Micro-credentials were generally seen to be beneficial for an array of people, including employees, employers, customers and communities – stakeholders in all environmental layers of micro-credentials’ ecological system. Findings also indicated that both challenges of micro-credentials and enablers of their effectiveness depended heavily on attributes of learners, employers and higher education providers. The conclusion is that, based on the evidence of this study, micro-credentials within higher education are worth trialling.
Originality/value
Although research interest in micro-credentials is growing, few empirical studies have investigated micro-credentials’ benefits, challenges and enablers of effectiveness, especially from the perspective of employers. The study carries practical and policy implications for those involved with micro-credential research and development.
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Katia Osso and Michael Halinski
While work-life policies (WLPs) are tools that employees may draw on to better manage and balance their work and life demands, there is growing evidence that suggests the usage of…
Abstract
Purpose
While work-life policies (WLPs) are tools that employees may draw on to better manage and balance their work and life demands, there is growing evidence that suggests the usage of WLPs may negatively impact other employees. Drawing from the theory of role dynamics and social role theory, we examine the indirect effect of co-workers taking childcare leave (CTCL) on work anxiety via work-role overload, as well as the impact of gender on this indirect relationship.
Design/methodology/approach
We used Prolific Academic to recruit 236 employees to participate in a three-wave study. These data were analyzed as a hypothesized structural equation modelling (SEM) using SPSS AMOS.
Findings
Findings reveal: (1) CTCL positively relates to work anxiety via work-role overload, and (2) gender moderates this indirect effect such that this positive relationship is stronger for men than women.
Practical implications
Work-life policy makers should take note of the “hidden costs” associated with work-life policy usage on other employees. Managers should work with policy users to mitigate the negative effects of policy usage on others.
Originality/value
In contrast to broader WLP research, which focuses on the benefits of policy usage on the policy user, this research shows the negative implications of work-life policies on others’ work anxiety via work-role overload. In doing so, it becomes the first study to showcase a crossover effect of CTCL on employees’ work anxiety.
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Muhammad Asif and Hesham Fazel
Disasters can affect the important sector of tourism across the world. This study aims to combine qualitative findings from 13 publications to enhance disaster management plans…
Abstract
Purpose
Disasters can affect the important sector of tourism across the world. This study aims to combine qualitative findings from 13 publications to enhance disaster management plans for the security and resilience of the tourist industry.
Design/methodology/approach
The authors used Noblit and Hare’s seven-step meta-ethnography method, identifying 13 qualitative studies on tourism disaster management through extensive searches in key databases (WoS, Scopus and Google Scholar), meeting inclusion criteria. NVivo 12 aided in coding, translation and comprehension of related ideas.
Findings
Five interrelated and third-ordered conceptual categories were identified: extreme natural and malevolent events, lack of risk management and emerg+ency response, sustainable tourism, tourism resilience factors, disaster awareness and preparedness. Effective strategies demand collaboration, resource allocation and local engagement.
Originality/value
This study offers a novel synthesis of qualitative research in tourism disaster management, enhancing understanding of resilience in the industry. It provides unique insights on cross-cultural dynamics, stakeholder engagement and integrated strategies while showcasing the utility of meta-ethnography in business and management research.
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Lindsay Eastgate, Andrea Bialocerkowski, Peter Creed, Michelle Hood, Michael Anthony Machin, Paula Brough and Sonya Winterbotham
This study aims to examine the anticipated and actual challenges encountered by occupational therapy and physiotherapy students during their first full-time professional placement…
Abstract
Purpose
This study aims to examine the anticipated and actual challenges encountered by occupational therapy and physiotherapy students during their first full-time professional placement and to understand the strategies they implemented to manage their multiple life roles.
Design/methodology/approach
Longitudinal qualitative research examined students’ anticipated and reported challenges with their first block professional placement and the strategies they implemented during it. In total, 22 occupational therapy and physiotherapy students were interviewed at two time points (pre- and post-placement), producing 44 interview data points. Transcribed interviews were analysed thematically using a hybrid approach.
Findings
Pre-placement, students perceived potential challenges related to the distance between their placement location and where they resided and their ability to maintain balance in their multiple roles. Post-placement, the main reported challenge was maintaining role balance, due to unexpected challenges and students’ unanticipated tiredness. Students implemented strategies to assist with managing multiple roles and reflected on the benefits and drawbacks of placements. They also considered the necessary future adjustments.
Practical implications
This study highlighted the importance of social support and the need for proactive recovery strategies to negate the tiredness that students experienced on placement.
Originality/value
This is the first study, to our knowledge, to investigate how allied health students, on their first block of professional placement, balanced their multiple roles over time.
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The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain…
Abstract
Purpose
The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain the most productive use of resources, aligned with the case’s chance of eventual resolution. The purpose of the study is to identify the boundaries established by police forces within England and Wales for their reviews of cold cases. Due to the lack of guidance, forces have created their own methods which may result in ineffective review processes and strategies. Therefore, this study sought to elucidate the boundaries of the review process through 13 semi-structured interviews with cold case detectives and a seven-month observation period (analysed simultaneously using an inductive Thematic Analysis), the following boundaries were identified before the review commences: the Terms of Reference (which provide a framework for the review based on live homicide review criteria), the identification of the review type (either a full or thematic review) and justification of the case’s prioritisation. This study provides initial evidence that there is an interconnectedness of procedures underpinning the reviews of cold cases, with the Terms of Reference dictating the type of review to be conducted, which is subsequently influenced by the case’s prioritisation. This study provides an important insight into the boundaries of reviews, and recognises the challenges for their implementation, attributed primarily to available resources and the number of cases that a force is responsible for. Important recommendations are proposed for the ongoing practice of cold case reviews to provide areas of evaluation and improved practice.
Design/methodology/approach
The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain the most productive use of resources, aligned with the case’s chance of eventual resolution. The purpose of the study is to identify the boundaries established by police forces within England and Wales for their reviews of cold cases. Due to the lack of guidance, forces have created their own methods which may result in ineffective review processes and strategies. Therefore, this study sought to elucidate the boundaries of the review process through 13 semi-structured interviews with cold case detectives and a seven-month observation period (analysed simultaneously using an inductive Thematic Analysis), the following boundaries were identified before the review commences: the Terms of Reference (which provide a framework for the review based on live homicide review criteria), the identification of the review type (either a full or thematic review) and justification of the case’s prioritisation. This study provides initial evidence that there is an interconnectedness of procedures underpinning the reviews of cold cases, with the Terms of Reference dictating the type of review to be conducted, which is subsequently influenced by the case’s prioritisation. This study provides an important insight into the boundaries of reviews, and recognises the challenges for their implementation, attributed primarily to available resources and the number of cases that a force is responsible for. Important recommendations are proposed for the ongoing practice of cold case reviews to provide areas of evaluation and improved practice.
Findings
The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain the most productive use of resources, aligned with the case’s chance of eventual resolution. The purpose of the study is to identify the boundaries established by police forces within England and Wales for their reviews of cold cases. Due to the lack of guidance, forces have created their own methods which may result in ineffective review processes and strategies. Therefore, this study sought to elucidate the boundaries of the review process through 13 semi-structured interviews with cold case detectives and a seven-month observation period (analysed simultaneously using an inductive Thematic Analysis), the following boundaries were identified before the review commences: the Terms of Reference (which provide a framework for the review based on live homicide review criteria), the identification of the review type (either a full or thematic review) and justification of the case’s prioritisation. This study provides initial evidence that there is an interconnectedness of procedures underpinning the reviews of cold cases, with the Terms of Reference dictating the type of review to be conducted, which is subsequently influenced by the case’s prioritisation. This study provides an important insight into the boundaries of reviews, and recognises the challenges for their implementation, attributed primarily to available resources and the number of cases that a force is responsible for. Important recommendations are proposed for the ongoing practice of cold case reviews to provide areas of evaluation and improved practice.
Originality/value
The reviews of cold case homicides are infrequently referenced within either procedural guides or scholarly outputs. However, boundaries for the review are imperative to ascertain the most productive use of resources, aligned with the case’s chance of eventual resolution. The purpose of the study is to identify the boundaries established by police forces within England and Wales for their reviews of cold cases. Due to the lack of guidance, forces have created their own methods which may result in ineffective review processes and strategies. Therefore, this study sought to elucidate the boundaries of the review process through 13 semi-structured interviews with cold case detectives and a seven-month observation period (analysed simultaneously using an inductive Thematic Analysis), the following boundaries were identified before the review commences: the Terms of Reference (which provide a framework for the review based on live homicide review criteria), the identification of the review type (either a full or thematic review) and justification of the case’s prioritisation. This study provides initial evidence that there is an interconnectedness of procedures underpinning the reviews of cold cases, with the Terms of Reference dictating the type of review to be conducted, which is subsequently influenced by the case’s prioritisation. This study provides an important insight into the boundaries of reviews, and recognises the challenges for their implementation, attributed primarily to available resources and the number of cases that a force is responsible for. Important recommendations are proposed for the ongoing practice of cold case reviews to provide areas of evaluation and improved practice.
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