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Open Access
Article
Publication date: 28 April 2023

Antti Ylä-Kujala, Kati Kouhia-Kuusisto, Tuuli Ikäheimonen, Teemu Laine and Timo Kärri

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger…

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Abstract

Purpose

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.

Design/methodology/approach

A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.

Findings

Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.

Originality/value

The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 23 May 2011

Dimitrios Paschos, Mohammed Omer Rather, Sally Walsh and Frances Flinter

The purpose of this paper is to be the first known case report of a patient with mild intellectual disabilities who has a novel partial trisomy of the long arm of Chromosome 6…

Abstract

Purpose

The purpose of this paper is to be the first known case report of a patient with mild intellectual disabilities who has a novel partial trisomy of the long arm of Chromosome 6 (6q25.3→q26).

Design/methodology/approach

The patient's history and diagnosis are discussed.

Findings

This case highlights the importance of cytogenetic studies in the systematic evaluation of people with intellectual disabilities and co‐morbid psychiatric conditions.

Originality/value

Performing detailed chromosome analysis by array comparative hybridisation on patients with unexplained intellectual disabilities and mental health problems may enable an underlying diagnosis to be identified.

Details

Advances in Mental Health and Intellectual Disabilities, vol. 5 no. 3
Type: Research Article
ISSN: 2044-1282

Keywords

Book part
Publication date: 20 October 2015

Michael Preece

This research explores perceptions of knowledge management processes held by managers and employees in a service industry. To date, empirical research on knowledge management in…

Abstract

This research explores perceptions of knowledge management processes held by managers and employees in a service industry. To date, empirical research on knowledge management in the service industry is sparse. This research seeks to examine absorptive capacity and its four capabilities of acquisition, assimilation, transformation and exploitation and their impact on effective knowledge management. All of these capabilities are strategies that enable external knowledge to be recognized, imported and integrated into, and further developed within the organization effectively. The research tests the relationships between absorptive capacity and effective knowledge management through analysis of quantitative data (n = 549) drawn from managers and employees in 35 residential aged care organizations in Western Australia. Responses were analysed using Partial Least Square-based Structural Equation Modelling. Additional analysis was conducted to assess if the job role (of manager or employee) and three industry context variables of profit motive, size of business and length of time the organization has been in business, impacted on the hypothesized relationships.

Structural model analysis examines the relationships between variables as hypothesized in the research framework. Analysis found that absorptive capacity and the four capabilities correlated significantly with effective knowledge management, with absorptive capacity explaining 56% of the total variability for effective knowledge management. Findings from this research also show that absorptive capacity and the four capabilities provide a useful framework for examining knowledge management in the service industry. Additionally, there were no significant differences in the perceptions held between managers and employees, nor between respondents in for-profit and not-for-profit organizations. Furthermore, the size of the organization and length of time the organization has been in business did not impact on absorptive capacity, the four capabilities and effective knowledge management.

The research considers implications for business in light of these findings. The role of managers in providing leadership across the knowledge management process was confirmed, as well as the importance of guiding routines and knowledge sharing throughout the organization. Further, the results indicate that within the participating organizations there are discernible differences in the way that some organizations manage their knowledge, compared to others. To achieve effective knowledge management, managers need to provide a supportive workplace culture, facilitate strong employee relationships, encourage employees to seek out new knowledge, continually engage in two-way communication with employees and provide up-to-date policies and procedures that guide employees in doing their work. The implementation of knowledge management strategies has also been shown in this research to enhance the delivery and quality of residential aged care.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

Keywords

Article
Publication date: 1 April 2001

H.P. Wolmarans

In recent years, investment management education has become increasingly relevant. As a result of this development, it is essential that various role players should be consulted…

Abstract

In recent years, investment management education has become increasingly relevant. As a result of this development, it is essential that various role players should be consulted to ensure that investment management is taught in line with practitioners’ requirements. The South African Qualifications Authority also specifies that educators and practitioners should collaborate to maintain relevance in all fields of education. The importance of various areas in investment management was investigated. This article compares the ranking of these areas in terms of their importance as perceived by academics and practitioners. The study being reported also aimed to determine whether gaps exist between the areas that academics regard to be important and the areas that practitioners regard as such. Areas that are generally regarded to be most important include asset allocation, fundamental analysis and the measurement of risk and return. Areas that are regarded to be least important include arts, antiques and other hard assets; rights and capitalisation issues; and real estate. Areas in need of research include the measurement of risk and return; asset allocation; derivatives; and global markets and instruments. The findings of this study could have a significant impact on the provision of relevant training for South African investment specialists.

Details

Meditari Accountancy Research, vol. 9 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 1 August 2004

Christopher Selvarajah

This seminal research investigates the adaptation experiences of elderly dependent Chinese immigrants who have come to New Zealand under the Family Reunion Category between 1994…

Abstract

This seminal research investigates the adaptation experiences of elderly dependent Chinese immigrants who have come to New Zealand under the Family Reunion Category between 1994 and 1998. The study involved a group‐administered questionnaire to measure the various aspects of the adaptation experiences of 105 elderly dependent Chinese from China aged 50 years and over. The data set was subjected to ANOVA, Kruskal‐Wallis and Factor Analysis to analyse and establish relationships between variables. The results confirmed that there were five main factors that influence the living conditions of the elderly dependent Chinese immigrants in New Zealand. These were, in order of severity, communication in the English language, medical care, transportation, cost of living and interestingly relationships with other family members. The study also confirmed that age, length of time in New Zealand, and the need to stay in New Zealand permanently influenced the adaptability of the elderly Chinese immigrants in New Zealand.

Details

Management Research News, vol. 27 no. 8/9
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 9 July 2021

Rajat Kumar Behera, Pradip Kumar Bala, Sai Vijay Tata and Nripendra P. Rana

The best possible way for brick-and-mortar retailers to maximise engagement with personalised shoppers is capitalising on intelligent insights. The retailer operates differently…

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Abstract

Purpose

The best possible way for brick-and-mortar retailers to maximise engagement with personalised shoppers is capitalising on intelligent insights. The retailer operates differently with diversified items and services, but influencing retail atmospheric on personalised shoppers, the perception remains the same across industries. Retail atmospherics stimuli such as design, smell and others create behavioural modifications. The purpose of this study is to explore the atmospheric effects on brick-and-mortar store performance and personalised shopper's behaviour using cognitive computing based in-store analytics in the context of emerging market.

Design/methodology/approach

The data are collected from 35 shoppers of a brick-and-mortar retailer through questionnaire survey and analysed using quantitative method.

Findings

The result of the analysis reveals month-on-month growth in footfall count (46%), conversation rate (21%), units per transaction (27%), average order value (23%), dwell time (11%), purchase intention (29%), emotional experience (40%) and a month-on-month decline in remorse (20%). The retailers need to focus on three control gates of shopper behaviour: entry, browsing and exit. Attention should be paid to the cognitive computing solution to judge the influence of retail atmospherics on store performance and behaviour of personalised shoppers. Retail atmospherics create the right experience for individual shoppers and forceful use of it has an adverse impact.

Originality/value

The paper focuses on strategic decisions of retailers, the tactical value of personalised shoppers and empirically identifies the retail atmospherics effect on brick-and-mortar store performance and personalised shopper behaviour.

Details

International Journal of Emerging Markets, vol. 18 no. 8
Type: Research Article
ISSN: 1746-8809

Keywords

Abstract

Details

Mixed-Income Housing Development Planning Strategies and Frameworks in the Global South
Type: Book
ISBN: 978-1-83753-814-0

Open Access
Article
Publication date: 6 November 2023

Efraín Medina-Álvarez and Patricia S. Sánchez-Medina

The purpose of this paper is to contribute to the understanding of the relationship between different types of organizational culture (hierarchical, clan or group, market or…

Abstract

Purpose

The purpose of this paper is to contribute to the understanding of the relationship between different types of organizational culture (hierarchical, clan or group, market or rational and adhocratic) and sustainability through three dimensions (economic, environmental and social) in ecotourism businesses in Oaxaca and Chiapas, Mexico.

Design/methodology/approach

In this research 80 questionnaires were administered in the form of face-to-face interviews to ecotourism business owners'. Through a discriminant analysis and the theoretical support of the competing values framework (CVF), the prevailing types of culture were identified, and their influence was analysed through a regression analysis.

Findings

The results show that ecotourism businesses which are driven by hierarchical culture tend to have a greater focus on economic sustainability, while those businesses with a market or rational culture show a positive and significant influence on environmental sustainability. Likewise, businesses with adhocratic culture achieve sustainability holistically; however, the data reveal that clan or group culture is not associated with social sustainability.

Originality/value

This study offers empirical research that explains the relationship between organizational culture and sustainability. Additionally, it contributes to the study of environmental management issues in the ecotourism sector.

Details

Journal of Economics, Finance and Administrative Science, vol. 28 no. 56
Type: Research Article
ISSN: 2077-1886

Keywords

Book part
Publication date: 13 October 2017

Panagiotis Liargovas, Nikolaos Apostolopoulos, Ilias Pappas and Alexandros Kakouris

The aim of this chapter is to examine the way in which small- and medium-sized enterprises (SMEs) adapt their financial and operational planning in order to develop green…

Abstract

The aim of this chapter is to examine the way in which small- and medium-sized enterprises (SMEs) adapt their financial and operational planning in order to develop green entrepreneurship. This is examined through two different practices which may be followed by companies: policies and strategies that lead enterprises to energy upgrade and policies and strategies relating to environmental protection. This chapter draws upon the dataset from 100 Greek SMEs. The process of data collection was conducted by delivering questionnaires to the sample of companies in question. The novelty of this research, in comparison with other surveys, is that the level of adopting green strategies is approached not only in the fields of energy or environmental efficiencies but also attempts to introduce techno-economic parameters with related items in the questionnaires delivered to the SMEs. Hence, a more thorough analysis for the greenness of Greek SMEs is discussed based on 10 (i.e. techno-economic) research hypotheses. The results indicate that the SMEs should be supported more effectively by the Greek government and European Union through funding initiatives. The funding initiatives do not have the expected results so far towards this direction. However, it seems that the SMEs realize the importance of green strategies as they believe the consumers are willing to pay more for green products.

Details

Green Economy in the Western Balkans
Type: Book
ISBN: 978-1-78714-499-6

Keywords

Article
Publication date: 26 September 2023

Stéphanie Maltais, Isabelle Bourgeois, Aissata Boubacar Moumouni, Sanni Yaya, Mohamed Lamine Doumbouya, Gaston Béavogui, Marie Christelle Mabeu and Roland Pongou

This study aims to determine the pedagogical and socio-emotional impacts of school closures caused by the COVID-19 pandemic in Guinea.

Abstract

Purpose

This study aims to determine the pedagogical and socio-emotional impacts of school closures caused by the COVID-19 pandemic in Guinea.

Design/methodology/approach

A descriptive, survey-based methodology was used to collect quantitative and qualitative data directly from parents and caregivers. Between February 24 and March 13, 2022, data was gathered from a study population comprising 2,955 adults residing in five communes and five prefectures of Guinea.

Findings

Half of all respondents stated that school closures had no particular impact on children in their household, and 42% stated that no intentional pedagogical activities took place during school closures. Approximately 15% of respondents stated that children experienced boredom, loneliness, sadness, depression, stress and anxiety during the school closures.

Originality/value

The study underscores the significance of school closure readiness and interactive learning while revealing limited emotional impact on children. The findings, while specific to Guinea, provide a foundational understanding, highlighting the complexity of pandemic effects on education and the need for adaptive strategies in vulnerable regions.

Details

International Journal of Development Issues, vol. 23 no. 1
Type: Research Article
ISSN: 1446-8956

Keywords

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