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Article
Publication date: 23 July 2019

Alonso Moreno, Michael John Jones and Martin Quinn

The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to…

Abstract

Purpose

The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with the aim of studying impression management influences. It attempts to contribute insights on impression management over time.

Design/methodology/approach

The paper attempts to contribute to external accounting communication literature, by building on the socio-psychological tradition within the functionalist-behavioural transmission perspective. The paper analyses multiple textual characteristics (positive, negative, tentative, future and external references, length, numeric references and first person pronouns) over 49 years and their potential relationship to profitability. Other possible disclosure drivers are also controlled.

Findings

The findings show that Guinness consistently used qualitative textual characteristics with a self-serving bias, but did not use those with a more quantitative character. Continual profits achieved by the company, and the high corporate/personal reputation of the company/chairpersons, inter alia, may well explain limited evidence of impression management associated with quantitative textual characteristics. The context appears related to the evolution of the broad communication pattern.

Practical implications

Impression management is likely to be present in some form in corporate disclosures of most companies, not only those companies with losses. If successful, financial reporting quality may be undermined and capital misallocations may result. Companies with a high public exposure such as those with a high reputation or profitability may use impression management in a different way.

Originality/value

Studies analysing multiple textual characteristics in corporate narratives tend to focus on different companies in a single year, or in two consecutive years. This study analyses multiple textual characteristics over many consecutive years. It also gives an original historical perspective, by studying how impression management relates to its context, as demonstrated by a unique data set. In addition, by using the same company, the possibility that different corporate characteristics between companies will affect results is removed. Moreover, Guinness, a well-known international company, was somewhat unique as it achieved continual profits.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 21 May 2020

Antti Peltokorpi, Juri Matinheikki, Jere Lehtinen and Risto Rajala

To investigate the effects of payor–provider integration on the operational performance of health service provision. The research explores whether integration governs…

1340

Abstract

Purpose

To investigate the effects of payor–provider integration on the operational performance of health service provision. The research explores whether integration governs agency problems and tilts the incentives of diverse actors toward more systematic outcomes.

Design/methodology/approach

A two stage multimethod case study of occupational health services. A qualitative stage aimed to understand the reasons, mechanisms, and outcomes of payor–provider integration. A quantitative stage evaluated the performance of the integrated hospital against fee-for-service partner hospitals with a sample of 2,726 patients.

Findings

Payor–provider integration mitigates agency problems on multiple levels of the service system by complementing formal governance mechanisms with informal mechanisms. Compared to partner hospitals, the integrated hospital yielded 9% lower the total costs of occupational injuries achieved primarily by emphasizing conservative care and faster recovery.

Research limitations/implications

Focuses on occupational health services in Finland. Provides initial evidence of the effects of payor–provider integration on the operational performance.

Practical implications

Vertical integration may provide systematic outcomes but requires mindful implementation of multiple mechanisms. Rigorous change management initiative is advised.

Social implications

For patients, the research shows payor–provider integration of health services can be implemented in a manner that it reduces care costs while not compromising care quality and customer satisfaction.

Originality/value

This study provides a rare longitudinal analysis of payor–provider integration in health-care operations management. The study adds to the knowledge of operational performance improvement of health services.

Details

International Journal of Operations & Production Management, vol. 40 no. 4
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 22 March 2013

Sarah J. Williams and Carol A. Adams

The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the…

4847

Abstract

Purpose

The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of the account) toward the employee stakeholder group, and to shed light on the implications of the organisation‐society relationship for employee accountability.

Design/methodology/approach

The intrinsic stakeholder framework forms the basis of the qualitative, longitudinal analysis. It is adopted as the moral ground for the provision of a “complete” account of employee issues. In seeking to shed light on the organisation‐society relationship and its implications for reporting on employee issues the authors build a broader theoretical framework incorporating various social and political theories dealing with legitimacy, political economy, and language and rhetoric. Interpretive and critical approaches are employed. The analysis draws on an extensive review of published materials relating to employment in the UK retail banking industry and NatWest in particular, impacts of workplace changes occurring in the banking sector, and to the economic, social and political environment over the period of the study.

Findings

The findings indicate that what and how NatWest reported on employee issues was influenced by considerations other than transparency and employee accountability. The analysis highlights the complexity of the role of disclosures in the organisation‐society relationship and consequently the limitations of the use of a single theoretical framework to interpret disclosures.

Research limitations/implications

The longitudinal analysis indicates how reporting practices are issue and context dependent and points to the limitations of theorising in corporate social reporting based on a single time frame and a limited analysis of the reported issues.

Practical implications

In highlighting a lack of accountability to employees, the findings have implications for the development of reporting standards on issues relevant to employees. Over time, it is hoped that development of an employee inclusive reporting framework, along with exposure of the contradictory role that reports may play in promoting accountability, will contribute toward improved employee management practices.

Originality/value

This study contributes to the corporate social reporting literature by extending the analysis beyond the firm focused stakeholder management perspective to considering disclosures from a moral perspective and the extent to which the complex organisation‐society relationship might work against the promotion of transparency and accountability toward stakeholders (specifically employees). In this way, through an in‐depth longitudinal analysis of disclosures from multiple perspectives, the paper contributes to theorising of the role of social disclosure in the organisation‐society relationship.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 July 2022

Anne Sweeney

To date, empirical research on shared leadership (SL) has been dominated by quantitative studies of antecedents and outcomes, frequently in simulated environments…

Abstract

Purpose

To date, empirical research on shared leadership (SL) has been dominated by quantitative studies of antecedents and outcomes, frequently in simulated environments. Consequently, there have been few authentic accounts of how SL is practiced within organisational teams. Underpinned by shared leadership theory and leadership behaviour theory, this paper aims to provide a fine-grained view of the SL behaviours exhibited by team members over time, in five organisational teams in Ireland.

Design/methodology/approach

This longitudinal qualitative study uses critical incident technique, semi-structured interviews and participant diaries to explore SL behaviours emerging in five teams over time.

Findings

SL became widespread over time in each team, with almost all (96%) team members exhibiting SL behaviours. Ten different leadership behaviours were exhibited, indicating that SL permits a wide variety of leadership behaviours to be expressed. Some leadership functions were rarely or never fulfilled by team members (team composition, performance monitoring and resource allocation), suggesting that these leadership behaviours are not amenable to sharing.

Practical implications

This paper provides an insight into how SL could be used to increase the leadership capacity in team-based organisations.

Originality/value

This paper adds depth to the understanding of SL, revealing the specific behaviours underlying this approach, expanding our understanding of the micro-dynamics at play in SL processes.

Details

Team Performance Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-7592

Keywords

Article
Publication date: 28 October 2020

Raffaella Margherita Milani, Keisha Nahar, Daniel Ware, Alan Butler, Sean Roush, Doyal Smith, Luisa Perrino and John O’Donnell

Dual Diagnosis Anonymous (DDA) is a peer-led programme developed in the USA, which aims to address mental and addictive disorders in an integrated manner. This study is…

Abstract

Purpose

Dual Diagnosis Anonymous (DDA) is a peer-led programme developed in the USA, which aims to address mental and addictive disorders in an integrated manner. This study is part of a mixed-methods evaluation of the first DDA pilot in the UK, and the purpose of this study is to explore the impact and mechanism of change of the programme through the perspective of DDA attendees, facilitators and the funding commissioners.

Design/methodology/approach

Six DDA members were interviewed three times over a period of 12 months, the facilitators were interviewed twice and the commissioner was interviewed once. The qualitative longitudinal data were analysed using a trajectory thematic analysis.

Findings

DDA attendance was perceived to have had a positive impact on five main areas: acceptance of self, of others and from others; social functioning; self-development; recovery progression; and feeling of hope. The possibility of addressing both mental health and addiction at the same time was a key factor in the recovery process. The facilitators observed that DDA had contributed to integrate members into employment and education, while the commissioner stressed the importance of joint commissioning and sustainability.

Originality/value

The longitudinal approach provided a unique insight into the recovery process of DDA members. Being able to address the mental health as well as the substance use problems was considered to be a fundamental strength of DDA in comparison to the single purpose peer-support fellowships.

Article
Publication date: 6 June 2008

Vesa Suutari and Riitta Viitala

The purpose of this paper is to discover the preferences for management development methods used in the development of senior managers, and to discover the perceived…

3561

Abstract

Purpose

The purpose of this paper is to discover the preferences for management development methods used in the development of senior managers, and to discover the perceived effectiveness, as well as strengths and weaknesses, of different methods.

Design/methodology/approach

The study can be classified as a quantitative internet‐survey study, which also benefits from qualitative data through open‐ended questions. The sample of the study consisted of 2,500 senior managers of which 878 participated in the study.

Findings

The results indicate that the dominance of traditional short‐term management development activities continues while more longitudinal methods emphasizing experience‐based learning were reported to be more effective in supporting the development of senior managers. In addition, various key strengths and weaknesses of different methods were identified.

Research limitations/implications

In future research, more in‐depth and longitudinal qualitative analysis of different management development methods would be useful to complement the understanding of such methods and their effectiveness.

Practical implications

Through the empirical analysis of the effectiveness of the management development methods, as well as their strengths and weaknesses, the paper provides useful information to organizations and experts about providing management development programs at the senior management level.

Originality/value

The paper provides latest information concerning the use of different management development methods, and increases the understanding about the characteristics and effectiveness of different management development methods at the senior management level.

Details

Personnel Review, vol. 37 no. 4
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 15 May 2017

Andreea Cîrstea, Cristina Silvia Nistor and Adriana Tiron Tudor

Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International…

Abstract

Purpose

Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics.

Design/methodology/approach

The research methodology combines content analysis with the comparative and interpretive method, and also some statistical methods such as residual analysis, association coefficients, that come to bring added value to the public sector literature.

Findings

The main findings of the research concern the appreciation of consolidation approach in the public sphere under a dual aspect. The first one is theoretical, by presenting the evolution of the concept in literature, and the second one is empirical, by analyzing how IPSAS correlates with International Financial Reporting Standards (IFRS), how the Exposure Draft 49 (ED 49) respondents perceive its content and implications, along with the extent to which the publication of IPSAS 35 took into account the exposure draft stage. In the authors’ opinion, the study manages to capture, theoretically and empirically, the evolution and the stage of consolidation in the public sector. The main results of the study lie in the combination in the empirical sphere of the content analysis with the mathematical and statistical methods, in order to assess the correlation IPSAS/IFRS, the responses to ED 49, but also the influences on the final version of IPSAS 35.

Research limitations/implications

The main limitations of the study are: the diversity of the received responses to ED and the number of comment letters submitted by the respondents.

Practical implications

The study addresses to a broad range of users: theoreticians, practitioners or professional bodies/legislators who will have a basis for analyzing what the acceptance and inclusion of IPSAS 35 in the national accounting rules would mean.

Social implications

The paper offers the possibility to understand the evolution of the concept of public sector consolidation.

Originality/value

The first originality aspect is revealed by the theoretical documentation and the second one lies in the combination of the empirical sphere of the content analysis with the mathematical and statistical methods.

Details

Journal of Economic and Administrative Sciences, vol. 33 no. 1
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 11 November 2019

David Bowie

The purpose of this paper is to reveal, how newspaper archives can support contextualisation in management history research by providing quantitative and/or qualitative

Abstract

Purpose

The purpose of this paper is to reveal, how newspaper archives can support contextualisation in management history research by providing quantitative and/or qualitative, accurate, contemporary and cost-effective, data which is not always available elsewhere.

Design/methodology/approach

The paper comprises a literature review, which summarises research into contextual analysis and newspaper archive theory; combined with content and textual analysis of articles published in the Journal of Management History and Management and Organizational History (2013-2017).

Findings

The findings reveal that the concept of contextualisation is absent from recent management history articles and that few management historians use newspaper archival sources as a data collection strategy.

Research limitations/implications

There is compelling evidence to suggest that contextual analysis can – perhaps should – be incorporated into management historians’ research strategies because managerial organisations operate in open systems, which are influenced by external factors.

Originality/value

This paper juxtaposes two neglected aspects of management history research, contextuality and newspaper archives, and proposes that a key source for historic contextual analysis is newspaper data.

Details

Journal of Management History, vol. 25 no. 4
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 17 August 2015

Matthew C. Mitchell, Jeffrey A. Kappen and William R. Heaston

This paper aims to compare the emergence and evolution of organizational fields through an analysis of the life insurance industries in two large emerging markets. Using…

Abstract

Purpose

This paper aims to compare the emergence and evolution of organizational fields through an analysis of the life insurance industries in two large emerging markets. Using institutional theory as a conceptual framework, we compare the regulatory, cognitive and normative dimensions of the life insurance industry in China and India.

Design/methodology/approach

The authors introduce a qualitative variation of the country institutional profile (CIP) that has been traditionally implemented as a quantitative analytical tool used to describe differences in national environments. This newly proposed methodology captures the socially embedded aspects of the phenomenon more completely than commonly employed survey-based methodology.

Findings

This analysis leads to a three-dimensional typology of constructs and themes within each national environment. These themes include the importance of regulation and protectionism, the domestic savings culture, family support structures and human capital development within the industry. The authors conclude by comparing these typologies to consider the implications for studying change in organizational fields across contexts.

Originality/value

As the authors reflect on the evolution of organizational fields, they demonstrate how the interplay of historical factors and new global norms results in a negotiated stance between compliance with new norms and allegiance to local interests. In terms of methodological contribution, we show how the socially embedded aspects of the examined phenomenon are explored more completely by the proposed qualitative CIP than through its quantitative variation. This approach and the analysis illustrate a complex interplay of local and global norms within a selected industry that may be missed by other research methods.

Details

Management Research Review, vol. 38 no. 8
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 9 May 2022

Leo Appleton and Hazel Hall

The research was undertaken to explore the role of the UK public library as a public sphere and the ways in which this role relates to the epistemic, community and…

Abstract

Purpose

The research was undertaken to explore the role of the UK public library as a public sphere and the ways in which this role relates to the epistemic, community and political functions of public libraries.

Design/methodology/approach

A longitudinal, multi-location focus group approach was developed and deployed in three phases. Data were collected from 53 active public library users in a total of 24 focus groups conducted in eight different public library services in England and Scotland in 2015–2016 (Phase 1), 2016–17 (Phase 2) and 2017–18 (Phase 3). Data collected were transcribed and coded using NVivo 10- for thematic analysis.

Findings

The public library's role as public sphere aligns closely with its epistemic functions, adding a dimension to information services provision beyond access to “traditional” print and online sources. New information and knowledge emerge through the person-to-person interactions in public library space. Through such exchanges, the community function of public libraries is made evident, notably as a platform for citizens to participate actively in society, including its democratic processes.

Originality/value

Unlike much extant prior work on public library value dominated with accounts of societal and/or economic impact, w hich is frequently based on the analysis of quantitative data, here the fundamental epistemic value of public library services is demonstrated. This research also adds an important perspective to the domain of Information Society Studies where, to date, the place of the public library as public sphere has been treated as peripheral.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

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