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Article
Publication date: 12 December 2023

Livingstone Divine Caesar, Mark Eshun, Frank Mawuyome Kwame Gamadey and Akinyele Okeremi

High failure rates characterise the experience of new entrepreneurial ventures in Nigeria and other emerging economies. Reliance on strategic tools such as entrepreneurial…

Abstract

Purpose

High failure rates characterise the experience of new entrepreneurial ventures in Nigeria and other emerging economies. Reliance on strategic tools such as entrepreneurial orientation (EO) is critical to the growth and survival of new ventures. This empirical study aims to deepen the understanding of the relationship between EO and performance of new venture logistics firms in Nigeria. It further explores the contingent effects of social capital and marketing capabilities on the hypothesised direct relationships from a transport industry perspective.

Design/methodology/approach

Managers of 650 new venture logistics service providers in selected Nigerian cities were Web-surveyed. Exploratory and confirmatory factor analyses were performed. Regression analysis was further performed. Common method variance and other validity checks were assessed.

Findings

The 469 valid responses showed a positive relationship between EO and new venture performance (NVP). Social capital and marketing capabilities positively moderate the direct relationship between EO and NVP. Managerial implications suggest that context-specific dynamics must be considered when making strategic EO decisions to aid firm growth and survival.

Originality/value

This study directly responds to the contingency approach recommendation of past studies (Anwar et al., 2022; Van Stel et al., 2021; Covin and Wales, 2019) using the logistics service and emerging economy context. It also introduces social capital and marketing capabilities as moderators.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 9 September 2024

Nikita Sanze, Bylon Abeeku Bamfo and Lydia Nyankom Takyi

This study aims to assess the impact of intervention programs on women empowerment in northern Ghana and the role of skills training and financial independence on women…

Abstract

Purpose

This study aims to assess the impact of intervention programs on women empowerment in northern Ghana and the role of skills training and financial independence on women empowerment.

Design/methodology/approach

A structured questionnaire, observations and informal interviews were used to gather data using the survey method. The sample consists of 321 girls from the non-formal track STAGE project in the Kasena Nankana West District of the Upper East Region. The data were analyzed using a structural equation model.

Findings

The results show that NGO intervention programs have a significant impact on women’s empowerment, skills acquisition mediates the relationship between NGO intervention programs and women empowerment. Financial independence does not mediate relationships but significantly affects women’s empowerment.

Originality/value

The discussion on women’s empowerment is not without mentioning the support of NGOs intervention programs. However, there is inadequate literature to explore the basic impacts of sponsored intervention programs on women’s empowerment in Ghana. The findings will provide directions for NGOs intervention programs to support women empowerment in Ghana.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 1 July 2024

Berland Nicolas, Emer Curtis, Guenoun Marcel and Renaud Angele

This study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local…

Abstract

Purpose

This study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local politics in the emergence of such multiplicities.

Design/methodology/approach

Building on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems (MCSs), layered onto pre-existing systems.

Findings

The proliferation of new MCSs, together with the persistence of legacy MCSs, gave rise to a MoOC. Linkages between controls constituted potential points of rupture around which the assemblage changed and shifted the nexus of control. Whereas densely populated areas of the assemblage provided sites for conflict in the battle to influence the allocation of resources, some MCSs became isolated or were reterritorialized by political groups seeking autonomy from the new management.

Social implications

We highlight the material consequences of political contentions around MoOCs that obfuscate, and at times frustrate, the implementation of a programme for government.

Originality/value

We contribute a set of concepts pertaining to the dynamics of MoOCs. We offer an alternative perspective on the disappointment associated with the adoption of new management tools in the public sector, showing how MCSs can become battlegrounds for political contention rather than tools for management improvement. We contribute to literature utilizing assemblage theory for analysing management accounting change.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 December 2023

Imam Arafat, Suzanne Fifield and Theresa Dunne

The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure…

Abstract

Purpose

The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

Design/methodology/approach

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Findings

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

Research limitations/implications

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

Practical implications

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

Originality/value

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 5 October 2023

Gülşah Aykaç

This paper aims to contribute to the pedagogical field of architectural education by conceptualizing autobiographical spatial narratives as possible radical resources and avenues…

Abstract

Purpose

This paper aims to contribute to the pedagogical field of architectural education by conceptualizing autobiographical spatial narratives as possible radical resources and avenues for participation. It seeks to advance a critical approach to the dominant canon of course contents and hidden local dynamics of exclusion and discrimination in architectural education.

Design/methodology/approach

The methodology is based on conceptual and critical analyses of feminist, postcolonial and radical architectural pedagogies, relating those with broader feminist pedagogies that question exclusion and discrimination mechanisms from the perspective of the radicality of emotions. As a second step, three experiments intentionally designed in academic courses to open space for autobiographical spatial narratives are analysed to extend the theoretical discussion into the specific local dynamics of exclusion and discrimination that have largely been ignored to date in Turkey.

Findings

Different pedagogical approaches and self-experiments have revealed that autobiographical spatial narratives are a type of resource that accommodates students' diverse spatial experiences including forcible displacement. Sharing that multiplicity creates opportunities for participation in the classroom and studio where different individualities, backgrounds and identities are made visible. These potential resources and participation are open to emotions and affects, are collective and transformative and, therefore, are radical.

Research limitations/implications

Although research on architectural pedagogies is still limited, the current literature is constantly being empowered by new studies from various geographies and localities. The present study may facilitate future comparative readings and further research on radical architectural pedagogies, particularly within the Global South, where complex local dynamics might share commonalities dominated by the Western canon. It may also open new discussions on discrimination and the exclusion of silenced individuals in architectural education in Turkey and elsewhere. In the scope of this paper, however, the practical experiences and observations based on two years in architectural education may be too limited for a comprehensive analysis of the applications of autobiographical spatial narratives.

Originality/value

This paper offers novel strategies for creating inclusive, intersectional and decolonized perspectives for knowledge production and more equal spaces in architectural education.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 23 April 2024

Kien Nguyen-Trung, Alexander K. Saeri and Stefan Kaufman

This article argues the value of integrating pragmatism in applying behavioural science to complex challenges. We describe a behaviour change-led knowledge co-production process…

Abstract

Purpose

This article argues the value of integrating pragmatism in applying behavioural science to complex challenges. We describe a behaviour change-led knowledge co-production process in the specific context of climate change in Australia. This process was led by an interdisciplinary research team who struggled with the limitations of the prevailing deterministic behaviour change paradigms, such as the “test, learn, adapt” model, which often focuses narrowly on individual behaviours and fails to integrate multiple interpretations from diverse stakeholders into their knowledge co-production process.

Design/methodology/approach

This article uses collaborative reflection as a method of inquiry. We document the team’s experience of a recent challenge-led, programatic research initiative that applied behaviour change strategies to reduce climate vulnerabilities. We demonstrate the necessity of critical reflection and abductive reasoning in the face of the complexities inherent in knowledge co-production addressing complex problems. It underscores the importance of accommodating diverse perspectives and contextual nuances over a one-size-fits-all method.

Findings

The article shares lessons learnt about integrating collaborative and critical reflection throughout a project cycle and demonstrates the capacity of abductive reasoning to ease the challenges arising from the tension between behaviour change paradigms and knowledge co-production principles. This approach allows for a more adaptable and context-sensitive application, acknowledging the multiplicity of understandings and the dynamic nature of behavioural change in relation to climate adaptation.

Originality/value

This reflection contributes original insights into the fusion of pragmatism with behaviour change strategies, proposing a novel framework that prioritises flexibility, context-specificity and the recognition of various stakeholder perspectives in the co-production of knowledge.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 11 June 2024

Erfan Heidari and Mahmoud Reza Saghafi

This study introduces diagrammatic morphology as a novel method for analysing the synergistic interactions within school mapping. It seeks to reshape the evaluation of school…

Abstract

Purpose

This study introduces diagrammatic morphology as a novel method for analysing the synergistic interactions within school mapping. It seeks to reshape the evaluation of school mapping typologies, focusing on the interconnectedness of learning activities, social interactions, and spatial configurations. Aims: (1) To develop the morphological evaluation procedures for school mapping. (2) To evaluate the Iranian Middle Schools' Interior Architecture (IMSIA) using the diagrammatic morphological method.

Design/methodology/approach

This qualitative study has been conducted in two steps: A review of the morphological method for school mapping evaluation. A case study analysis of fifty-five IMSIA samples.

Findings

The spatial typology of IMSIA were categorized into four distinct models. These models included ten distinct pattern categories within twenty-one different types. The case study evaluation identified three levels of synergistic complexity within the school mapping: primary, intermediate, and advanced. The advanced level displayed the strongest connection to pedagogies among the analysed models.

Originality/value

This research innovatively evaluates the synergistic context of schools based on the assemblage theory through an occupational analysis of the Iranian middle schools' interior architecture mapping diagrammatic morphological method.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 25 December 2023

Justyna Bekier and Cristiana Parisi

Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts…

Abstract

Purpose

Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment.

Design/methodology/approach

This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens.

Findings

The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability.

Originality/value

This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 28 May 2024

Sonja Arndt, Kylie Smith and Nicola Yelland

Using a feminist, post-structural and posthuman theoretical framing the paper argues for elevating the complexity of conceptions of migrant children’s engagements with and…

Abstract

Purpose

Using a feminist, post-structural and posthuman theoretical framing the paper argues for elevating the complexity of conceptions of migrant children’s engagements with and contributions to their own lives.

Design/methodology/approach

This conceptual paper responds to contemporary concerns with research involving migrant children and childhoods in an Australian context. With researchers and teachers’ attention being drawn to enhancing the cultural wellbeing, identity and belonging of young children, it asks: who is “the migrant child”? In our response to this question, we disrupt expectations of simplistic, homogeneous views of children of migrant families or backgrounds, including confronting notions such as vulnerability, neediness and deficit.

Findings

Potential ways in which “the migrant child” is implicated by diverse social, environmental and political factors underlie the many ways in which children might exercise their autonomy and participation. In Australia, contemporary migration remains clouded by such policies as the only relatively recently overturned “White Australia” policy and so-called “boat turnbacks”, whilst, and especially in post-Covid times, Australian society simultaneously depends on migrant workers in many areas of employment. At the same time, Australia seems to openly celebrate what is seen as “successful” multiculturalism.

Originality/value

These multiple perspectives offer a deeply concerning social and policy environment for researchers and educationalists. It is in this context that we raise questions and speculate towards potential conceptualisations of “the migrant child” which recognise, rather than negate, the powers and insights arising from the child’s experiential, relational and deeply entangled onto-epistemological perspective/s.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 19 July 2024

Asma Bukhammas

Al Bastakiya (now Al Fahidi) historic neighborhood in Dubai stands as one of the last remaining residential historic neighborhoods in a city notoriously known to favor newness…

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Abstract

Purpose

Al Bastakiya (now Al Fahidi) historic neighborhood in Dubai stands as one of the last remaining residential historic neighborhoods in a city notoriously known to favor newness. Among the existing research about the neighborhood, most focuses on the allure of the neighborhood’s 13-meter-high wind-catching towers and private courtyards, but some delve into the histories of the merchant families who lived in the neighborhood. I argue that the existing literature does not capture the multiplicity of experiences of Al Bastakiya residents, especially the experiences of women. In fact, at times it sits in opposition to it.

Design/methodology/approach

This paper is part of an ongoing research project titled Ayesha Al Bastaki and the Windtower Houses of Old Dubai, which seeks to challenge the male-centered rendition of Al Bastakiya by re-introducing women as active agents in the narrative of Al Bastakiya. Ayesha Al Bastaki is a well-established Dubai-based architectural engineer with over 50 completed projects.

Findings

Using her memories in one of the biggest houses in the neighborhood, the Abbas House (now demolished), and the collective memory of her community in Al Bastakiya in the 1970s and early 1980s, a story is told about the role of women in the development of the Al Bastakiya neighborhood and their negotiation of their built environment.

Originality/value

Bringing to the forefront for the first time, women of the Al Bastakiya.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

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