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Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention.

The paper is based on the author’s experiences with an interventionist research project.

Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review.

Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory.

In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.

Given declining tuition funds and government grants, Kenyan universities need to develop strategies, including increased research grants and collaborations, to diversify their income sources. Well-managed doctoral students can boost a university’s teaching and research outputs. However, numbers of students enrolled in doctoral programmes at Kenyan universities are low, and graduation rates and time-to-graduate statistics are disturbing. Research undertaken elsewhere underline the important role played by supervisors and peers in facilitating students’ sense of belonging and their success. Therefore, this study aims to investigate the influence of supervisory and peer support on PhD students’ sense of belonging and their success at Kenyan universities.

In this cross-sectional study, data were gathered through an online questionnaire from 614 students admitted to doctoral programmes at Kenyan universities between 2010 and 2018. We used multi-item scales to collect data on PhD students’ self-efficacy, supervisory and peer support and a sense of belonging.

Structural equation modelling results revealed that PhD students’ modes of study and self-efficacy were significantly associated with the quality of supervision, peer support and a sense of belonging. However, only age, a sense of belonging and the quality of supervision were directly linked to their success.

This study contributes to the literature on doctoral-level education, responding to the need for research on the influence of relationships with supervisors and peers on PhD students’ sense of belonging and their success, especially in developing countries.

The purpose of this paper is to provide a synthesis of the contingent work field and to advocate a sustainable career perspective on contingent work.

Adopting a broader review approach allowed to synthesize the contingent work literature across contingent work types (temporary agency work, gig work and freelance work) and develop a sustainable career perspective on contingent work. The authors searched for empirical, conceptual and review articles published from 2008 to December 2021. In total, the authors included 208 articles.

The authors advocate a sustainable career perspective that allows for organizing and synthesizing the fragmented contingent work literature. Adopting a sustainable career perspective enables to study contingent work from a dynamic perspective transcending one single organization.

The field is suffering from fragmentation and most importantly from an oversight of how contingent work experiences play a role in a persons’ career. This paper addresses this problem by adopting a sustainable career perspective on contingent work.

This study aims to investigate how dynamic tensions between performance measurement system (PMS) uses enable organizations to achieve both exploitation and exploration and enhance firm performance.

The authors collected survey data on 153 Italian companies. Scales for each construct were validated through an exploratory factor analysis. Data on firm performance were cross-validated by using lagged accounting data. The authors tested our hypotheses using hierarchical ordinary least squares regressions, together with bootstrapping procedures for the test on mediation.

A diagnostic use of PMS has a positive association with both exploitation – e.g. reductions in total costs and lead times – and exploration, e.g. introduction of new products and extension of product ranges. The dynamic tension created by a joint diagnostic and interactive use has the strongest association with organizational ambidexterity, measured as the multiplicative interaction between exploration and exploitation.

If an organization or business unit is mainly pursuing exploitative goals, a mainly diagnostic use of PMS would be most suitable. If goals are both exploitative and explorative, a mix of diagnostic and interactive uses would be most effective.

This research helps reconcile conflicting views in the literature. The diagnostic use of PMS, far from acting as a “negative force,” appears to be necessary to guide opportunity search and to establish an appropriate scope for exploration-related activities. The authors’ focus on the uses of PMSs shows that ambidexterity is achieved through managerial capability, rather than just through the introduction of systems and structures.

The purpose of this paper is to examine innovation in the resource-constrained context of India’s healthcare industry. It is argued that the process of innovation in addressing healthcare management challenges in such a context occurs through organisational ambidexterity and that human resource management (HRM) plays an important role.

A qualitative research methodology is applied to explore the role of HR practices in facilitating contextual ambidexterity and subsequent innovations in healthcare in India. The unit of analysis is the “case” of healthcare providers in India and in-depth interview and documentary data in two case sites are analysed to reveal the role of HRM in facilitating contextual ambidexterity and innovation. Data analysis was undertaken first at a within-case and then at a cross-case analysis level using interpretive manual coding based on how the data explained the role of HRM in delivering innovative outcomes and supporting organisational ambidexterity.

The authors found evidence of the use of sets of high-involvement HRM practices for exploration of new ideas and efficiency-driven HRM practices for creating contextual ambidexterity in the case organisations. Further, managerial/leadership style was found to play an important role in creating cultures of trust, openness, risk-taking and employee empowerment, supported by an appropriate mix of intrinsic and extrinsic rewards. Finally, training was also reported as being central to creating an ambidextrous context for delivering on various innovations in these healthcare providers.

This study represents an exploration of innovation in the context of India’s healthcare sector through intersecting literatures of ambidexterity, innovation and HRM practices. In light of the emerging economy research context, an important empirical contribution is palpable. Moreover, through a study design which included collecting data from multiple informants on the role of human resources in facilitating innovative outcomes, the authors reveal the role of HR-related initiatives, beyond formal HR practices in creating contextual ambidexterity. This study also reveals the degree to which contextual idiosyncrasies enhance our understanding of the role of HR in facilitating innovation in emerging economies.

This study aims to describe and evaluate the impact of a participatory age-management intervention on the knowledge, awareness and engagement of line managers and their HR partners from six health-care organizations in Sweden.

The learning workshops consisted of lectures, discussions, feedback and exchange of experiences with colleagues and invited experts. A total of 19 participants were interviewed six months after the final workshop, and qualitative thematic analysis was used to analyze the transcribed interviews.

The intervention design produced promising results in improving line managers’ and HR partners’ knowledge and increasing awareness and engagement. On some occasions, the participants also initiated changes in organizational policies and practices. However, the intervention primarily became a personal learning experience as participants lacked resources and mandates to initiate change in their daily work. To stimulate engagement and change at the organizational level, the authors believe that an intervention must receive support from higher managers, be anchored at the workplace and be aligned with the organization’s goals; moreover, participants must be provided with sufficient resources and mandates to coordinate the implementation of age-management strategies.

Prolonged working life policies and skill shortages are affecting organizations and societies, and for many employers, there are strong reasons for developing strategies to attract, recruit and retain older workers.

This study offers lessons and guidance for future workplace interventions to attract, recruit and retain older workers.

The leadership shift from conventional to digital comes from the compulsory digitalization of the workplace because the technological progress provides the opportunity of doing work remotely, and this is a great advantage of reducing costs that stem from the offline workplace. Thus, this research aims at demonstrating the relationship between digitalization of leadership and innovative work behavior.

Data were collected from 320 Turkish department managers in the Textile Industry through digital leadership and innovate work behavior scales. The hypotheses were tested using path analysis. The analyses were conducted by using SPSS and AMOS package programs.

The results show that the employees’ perceptions of digital leadership have a positive and significant effect on all dimensions of an employee innovative work behavior. Also, the leaders with high digital skills were perceived positively by the employees and the employees tend to adapt innovative behaviors when they have the digitally skilled leaders.

This study contributes to leadership research by providing evidence for the role of leadership shift in innovative work behavior. Extending the verification of leadership shift in innovative work behavior that can be adopted in Turkey has also been considered.

The purpose of this study is to examine the effect of knowledge risk management (KRM) on organizational sustainability and the role of innovativeness and agility in this relationship.

The study presents the results of a quantitative survey performed among 179 professionals from knowledge-intensive organizations dealing with knowledge risks and their management in organizations. Data included in this study are from both private and public organizations located all over the world and were collected through an online survey.

The results have confirmed that innovativeness and agility positively impact the sustainability of organizations; agility also positively impacts organizational innovativeness. The partial influence of KRM on both innovativeness and agility of organizations has been confirmed as well.

The paper findings contribute in different ways to the ongoing debates in the literature. First, they contribute to the general study of risk management by showing empirically its role in organizations in the given case of organizational sustainability. Second, by emphasizing the risks related to knowledge, this study contributes to emerging efforts highlighting the particular role of knowledge for sustained organizational development. Third, by linking KRM and organizational sustainability, this paper contributes empirically to building knowledge in this very recent field of study. This understanding is also useful for future development in the field of KM as a whole.

The paper lays the ground for both a deeper and more nuanced understanding of knowledge risks in organizations in general and regarding sustainability in particular. As such, the paper offers new food for thought for researchers dealing with the topics of knowledge risks, knowledge management and organizational risk management in general.

This paper aims to explore the relationship between top management team bricolage and performance and also examines unit ambidexterity's mediating role. More essentially, to understand the black box of organizational knowledge dynamism, a multilevel moderated mediating model is established by exploring the effects of two firm-level moderators, namely, potential absorptive capacity and realized absorptive capacity.

To test the cross-level moderated mediation model, this study used multisource data from 90 R&D units in 45 Taiwanese manufacturing firms through two-wave surveys and retrieving the archival data for assessing unit performance.

This study’s evidence revealed that unit-level ambidexterity mediates the effect between firm-level top management teams’ (TMT) bricolage and unit-level performance. This study also found that firm-level potential absorptive capacity positively moderates the effect between firm-level TMT bricolage and unit-level ambidexterity. Moreover, firm-level realized absorptive capacity strengthens the indirect relationships between firm-level TMT bricolage and unit-level performance via unit-level ambidexterity. The findings shed light on how and why TMT bricolage influences unit ambidexterity and performance in knowledge-intensive sectors.

This paper adds to the existing knowledge-based theory literature by disentangling the association between top management team bricolage and unit performance and identifying the pivotal role of absorptive capacity at both the firm and unit levels.