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Open Access
Article
Publication date: 24 August 2023

Helen R. Pernelet and Niamh M. Brennan

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential…

1514

Abstract

Purpose

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

Design/methodology/approach

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

Findings

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

Originality/value

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 22 November 2019

Margaret Najjingo Mangheni, Hale Ann Tufan, Brenda Boonabana, Peace Musiimenta, Richard Miiro and Jemimah Njuki

Investments in gender training for agricultural researchers have not attained expected outcomes, bringing into question the efficacy of training approaches used. New approaches…

Abstract

Investments in gender training for agricultural researchers have not attained expected outcomes, bringing into question the efficacy of training approaches used. New approaches for transformative gender training need to draw on lessons learned from previous courses. This chapter analyses short gender training courses identified using a scoping methodology. Selected courses offered between 2005 and 2015 for scientists in Eastern Africa were critiqued against a theoretical framework for transformative gender training. Also shared is a training model (Gender Responsive Researchers Equipped for Agricultural Transformation course) that addresses gaps in previous courses. The chapter identifies critical lessons for facilitating transformative gender training for non-gender research practitioners which include the need for inter-disciplinary grounding in the disciplines of gender and agriculture, having a phased course delivery and the value of continuous technical support during and after training. Gender training models should also allow for the deepening of gender awareness and consciousness by providing safe spaces for personal reflections on the root causes of gender inequalities and for the questioning of the internalized norms and biases.

Open Access
Article
Publication date: 14 February 2023

Andreas Flanschger, Rafael Heinzelmann and Martin Messner

This paper examines the governance function that incubators perform for entrepreneurial firms. The authors demonstrate that this governance function has both a consultative and a…

1640

Abstract

Purpose

This paper examines the governance function that incubators perform for entrepreneurial firms. The authors demonstrate that this governance function has both a consultative and a control dimension and illustrate how these are enacted in the interactions between incubators and entrepreneurs. The authors also show how these interactions come into being and how entrepreneurs assess the value of the governance role played by incubators.

Design/methodology/approach

The paper is based on a cross-sectional interview study with entrepreneurs of 21 start-ups that were hosted by three different incubators. The start-ups are all early-stage technology firms. The analysis in the paper follows an inductive approach.

Findings

The authors find that the governance role of incubators is about both consultation and control. Consultative forms of governance include providing input and advice as well as questioning ideas and assumptions. Controlling forms of governance comprise setting targets and tracking progress as well as enforcing structures and documentation. The authors furthermore show that governance episodes are triggered either by the entrepreneurs themselves or by the incubator. In the former case, such episodes are mainly about consultation, while in the latter one, they often have a pronounced control element, which materializes particularly through regularly enforced meetings. Most entrepreneurs seem to appreciate this control element, acknowledging that, in its absence, they would lack the self-discipline of doing some things that need to be done.

Research limitations/implications

This study’s findings extend prior research on inter-organizational relationships and the types of governance mechanisms observed therein. The authors show that a strict separation between actors who offer consultation and those who exercise control is too simplistic. Incubators influence entrepreneurial firms both through consultative and controlling forms of governance. In terms of limitations, this study’s analysis focuses on the perspectives of entrepreneurs, and the authors did not include the perspectives of incubators nor did the authors directly observe meetings between these two parties.

Practical implications

This paper provides examples for how entrepreneurial firms can benefit from being part of an incubator.

Originality/value

This study contributes to the discussion of the governance of inter-organizational relationships by focusing on incubators. In so doing, the authors also complement extant literature on management control in entrepreneurial settings by showing how the incubator fulfills a control function for entrepreneurs before these implement control mechanisms themselves.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 February 2024

Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Abstract

Purpose

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Design/methodology/approach

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

Findings

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

Originality/value

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 15 January 2020

Tim Gorichanaz, Jonathan Furner, Lai Ma, David Bawden, Lyn Robinson, Dominic Dixon, Ken Herold, Sille Obelitz Søe, Betsy Van der Veer Martens and Luciano Floridi

The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his…

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Abstract

Purpose

The purpose of this paper is to review and discuss Luciano Floridi’s 2019 book The Logic of Information: A Theory of Philosophy as Conceptual Design, the latest instalment in his philosophy of information (PI) tetralogy, particularly with respect to its implications for library and information studies (LIS).

Design/methodology/approach

Nine scholars with research interests in philosophy and LIS read and responded to the book, raising critical and heuristic questions in the spirit of scholarly dialogue. Floridi responded to these questions.

Findings

Floridi’s PI, including this latest publication, is of interest to LIS scholars, and much insight can be gained by exploring this connection. It seems also that LIS has the potential to contribute to PI’s further development in some respects.

Research limitations/implications

Floridi’s PI work is technical philosophy for which many LIS scholars do not have the training or patience to engage with, yet doing so is rewarding. This suggests a role for translational work between philosophy and LIS.

Originality/value

The book symposium format, not yet seen in LIS, provides forum for sustained, multifaceted and generative dialogue around ideas.

Details

Journal of Documentation, vol. 76 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 10 June 2022

Dimitrios Prokopis, Annalisa Sannino and Arttu Mykkänen

This study aims at presenting an analysis of a Change Laboratory conducted with the personnel of a youth supported housing unit for clients with a history or at risk of…

Abstract

Purpose

This study aims at presenting an analysis of a Change Laboratory conducted with the personnel of a youth supported housing unit for clients with a history or at risk of homelessness. The analysis is centered on how the workers’ expansive learning process was supported ensuring that they would be in the lead of their workplace transformation process.

Design/methodology/approach

The data were collected in six Change Laboratory sessions facilitated by interventionist-researchers and were analyzed with a specific method of discourse analysis devised for tracing expansive learning at work, the method of analysis of expansive learning actions and deviation from instructional intentions. The purpose of this method of analysis is to present in a detailed and structured manner how workplace expansive learning unfolds.

Findings

The results of the analysis indicate that the contribution of the practitioners participating in this Change Laboratory was such that the undertaken transformation resulting from the expansive learning process was actually owned by them. These results contribute to ongoing discussions on workplace expansive learning, which question the extent to which the Change Laboratory is truly a participatory intervention method in which the participating practitioners’ agency becomes visible without the interventionists necessarily dominating.

Originality/value

This study addresses existing gaps in the literature on workplace expansive learning, by opening up a novel perspective for detailed empirical enquiries that demonstrate the role workers may play in supported expansive learning processes and ensuing transformations of their workplaces.

Open Access
Article
Publication date: 11 April 2023

Henrik Saabye, Daryl John Powell and Paul Coughlan

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has…

1971

Abstract

Purpose

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has traditionally been underexploited. In this conceptual paper, this study aims to advance the theoretical understanding of lean by exploring the complementarity of lean thinking and action learning leading to a proposed integrated theory of these two research streams. Target audience is the operations management research community.

Design/methodology/approach

By deliberately adopting a process of theorising, this paper explores, reflects upon and combines individual experiences of researching, teaching and engaging in lean and action learning as operations management scholars.

Findings

Having taken a gemba walk through the literature and practices of lean and action learning, this study views and notices a systematic and complementary relationship between the two domains. The overlapping theoretical and practical complementarities of lean and action learning suggest that these two research streams are ripe for synthesis into an integrated theory. This finding provides an opportunity to (1) progress towards an integrative design of interventions leading to more sustainable lean system adoptions and (2) add new depth to our theoretical explanation of the success and failures of lean system adoptions.

Originality/value

This paper contributes an original integrated theory perspective on lean and action learning.

Details

International Journal of Operations & Production Management, vol. 43 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 29 June 2021

Thi Hong Le Vo

This paper aims to provide evidence that online well-designed educational tasks can provide more relevant and richer active learning environment for business English learners. The…

2055

Abstract

Purpose

This paper aims to provide evidence that online well-designed educational tasks can provide more relevant and richer active learning environment for business English learners. The benefits of online tasks, as an education tool, became more apparent and gained more importance during the events related to the Covid-19 pandemic. The task design is based on task-based interactions and in a sequence of tasks with the support of an online learning management system (LMS). The findings suggest that online task-based learning (and would-be blended learning in the future) enables meaningful and authentic activities promoting interactions and communicative competences to prepare for learners of business English to enter the workplace.

Design/methodology/approach

The overarching aim of the study is to explore how task-design-utilizing online LMS could contribute to enhancing the learning process and to the development of the learner's communicative competences. The study included two aspects, namely: (1) the design of online tasks and (2) pilot evaluation. The task design involved tasks that required interactions between the learners. The pilot evaluation relied on data collection via questionnaires.

Findings

Two aspects relating to the findings: (1) a description of the teaching initiatives which was designed to see how blended learning and online tasks can enhance learning and develop the skills of the learners: with questioning techniques targeting communication skills, simulated workplace situations and timely feedback and peer influence; (2) the findings of the pilot study evaluation to see the actual implementation of online tasks. The students' responses corroborate the teachers' comments. The findings of this research showed that LMS tasks, which were designed for this study, helped the learners to enhance their competence in business English. Such competences included communicative skills needed for learners to enter the workplace such as interpersonal skills, presentation skills and negotiation skills in contexts. These findings lead to significant recommendations regarding the way forward for developing active blended learning.

Research limitations/implications

Firstly, teachers need to be trained and involved in designing such online tasks and materials to be used in active blended learning. More training in language teaching methodologies should be investigated to adapt the transition from a traditional to a computer-assisted language learning teacher. This helps teachers to design and implement online simulated workplace tasks. Secondly, time for the use of online tasks should be allocated satisfactorily. This can be achieved by building online learning sessions into class schedule or developing active blended courses. The time for the use of online simulated tasks should be allocated satisfactorily with lab or simulation room, in which students would be shown how to access the online tasks designed on the university LMS and the way to practice with different kinds of tasks.

Originality/value

In this study context, the online tasks design can initiate at activity-level blending to support face-to-face (F2F) activities, for example, online activities to support tasks for the topic Make a request or Offer for help. This can be extended to course-level blending when more online activities are designed to use with F2F activities such as online comparing and contrasting tasks to develop skills in connections with the awareness of cultures. The findings of the research suggest to develop and to implement online tasks alongside with classroom learning and teaching to enable the objectives of business English programme at university for preparing learners to enter the workplace. The recent pandemic highlighted the need for effective methodologies for active blended learning. It is now required that professionals in higher education to collect evidence base to inform future practice of such methodologies. Further significant research efforts should be directed towards collecting such evidence of the effectiveness and improvements of such methods. The support of higher education management professionals in securing funding for such research will be essential.

Details

Journal of Asian Business and Economic Studies, vol. 29 no. 3
Type: Research Article
ISSN: 2515-964X

Keywords

Content available
Article
Publication date: 30 November 2022

Usman Umar Akeel

The purpose of this research is to assess the current level of systems literacy of air force logisticians in Nigeria.

Abstract

Purpose

The purpose of this research is to assess the current level of systems literacy of air force logisticians in Nigeria.

Design/methodology/approach

This research undertook an assessment of the knowledge of air force logistics officers on systems thinking with the aid of a qualitative questionnaire. The questionnaire featured questions on the level of literacy and application of systems thinking by air force logisticians in Nigeria.

Findings

The research finds that the majority of the air force logistics officers have very low levels of knowledge and training in systems thinking.

Originality/value

The research is a unique effort to ascertain the level of systems thinking literacy and training in air force logistics in Nigeria. The study presents a baseline and justification for intervention through an improvement of the logistics curricula used in air force training institutions in Nigeria.

Details

Journal of Defense Analytics and Logistics, vol. 6 no. 2
Type: Research Article
ISSN: 2399-6439

Keywords

Content available
Article
Publication date: 16 November 2017

Mohan Kumaraswamy

543

Abstract

Details

Built Environment Project and Asset Management, vol. 7 no. 5
Type: Research Article
ISSN: 2044-124X

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