Search results

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.

The purpose of this paper is to compare service outsourcing decisions between public and private organizations and against a theoretical decision-making framework to both understand differences across the sectors and to provide an outsourcing framework more suitable specifically for outsourcing (and for the public sector).

Multiple case studies, i.e. a study of phenomena (here outsourcing process) at various sites is used as an approach.

Findings indicate that public sector organizations are trailing behind private sector organizations in how the decision-making process is conducted and resourced. The authors suggest regular evaluation of service functions internally as a starting point for the outsourcing service decision-making process. Additionally, the market analysis should be done prior to cost analysis and benchmarking as the availability of suppliers more qualified than the internal process defines the make or buy decision.

The newly developed framework based on empirical evidence includes the following phases: regular evaluation of service functions, market analysis, cost analysis and benchmarking and evaluating relevant service activities. Applying the framework improves the efficient delivery of outsourced public services and brings public sector outsourcing closer to the professionalism currently present in the private sector.

Choosing between in-house and outsourced service delivery is a fundamental decision in both private and public sector organizations. Previous outsourcing research has mostly focused on the private sector, with limited focus on the public sector’s outsourcing processes, yet understanding of the service outsourcing process is important in ensuring organizational competitiveness and cost efficiency.

Despite the trend, managing and maximizing the effectiveness of blended workforce is not well-understood. The purpose of this paper is to institutionalize a blended workforce model in the post-COVID era, that is, a movement from homogenous workforce to heterogenous workforce of full-time employees working in tandem with gig talents connected via digital platforms.

The evolution of gig economy is presented for contextualizing the development of prospective business models in the post-COVID era to establish clarity on the relationship between the employers and the blended workforce. To achieve this conceptual switch, a framework is proposed to support this type of workforce for creating a fair balance.

By drawing on the concepts of various talent management functions, propositions were made predicting that the alignment of the multilateral activities of the gig workers with permanent workforce will be leveraged in the future to address the needs of short-term specialized skill-sets and scalable operations while creating a fair balance through a flexible and agile workforce.

First, the paper explores how bridging the gap between the traditional and gig workforce can impact the key antecedents of a blended workforce ensuring a fair trial. Second, on an economical level, the COOKIE framework proposed in the paper is expected to play a crucial role in creating new job opportunities, boosting employee morale while minimizing costs and increasing productivity of the organizations.

This study explores one-to-one LEGO® Serious Play® in positive psychology coaching (1-1 LSP in PPC) as an intervention to help emerging adults (EAs) in higher education develop a growth mindset.

This is a qualitative single-participant case study of an EA undergraduate student's experience with 1-1 LSP in PPC to help him navigate uncertainty about making a decision that he felt would influence his future career.

1-1 LSP in PPC enabled the participant to create a metaphoric representation of how a growth mindset operated for him, promoting self-awareness and reflectivity. The LEGO® model that the participant built during his final session acted as a reminder of the resources and processes he developed during coaching, which helped him navigate future challenges.

This study contributes to the emerging literature on the impact of using LSP as a tool in one-to-one coaching in higher education. The participant's experience demonstrates that 1-1 LSP in PPC may be an effective way to support positive EA development. More research is needed to explore its potential.

This study provides a possible roadmap to incorporate 1-1 LSP in PPC into coaching in higher education as a reflective tool to build a growth mindset in EA students.

Because most undergraduates are EAs navigating the transition from adolescence into adulthood, universities would benefit from adopting developmentally informed coaching practices. 1-1 LSP in PPC may be an effective intervention that provides the structured and psychologically safe environment EAs need to develop lasting personal resources.

The purpose of this study is to explore how individuals with overweight and obesity living in the UK respond to the public health and media messaging surrounding COVID-19 and obesity.

Qualitative interview study with a think aloud protocol. A total of 10 participants self-reported to have overweight, obesity or as actively trying to lose weight were recruited through social media and were asked to think aloud whilst exposed to four sets of public health and media materials describing the link between COVID-19 and obesity. Interviews were conducted over zoom, recorded and transcribed verbatim.

Three primary themes were identified through thematic analysis: “flawed messaging”, “COVID-19 as a teachable moment” and “barriers to change”. Transcending these themes was the notion of balance. Whilst the messaging around COVID-19 and obesity was deemed problematic; for some, it was a teachable moment to facilitate change when their future self and physical health was prioritised. Yet, when focussing on their mental health in the present participants felt more overwhelmed by the barriers and were less likely to take the opportunity to change.

Findings hold implications for public health messaging, highlighting the need for balance between being educational and informative but also supportive, so as to achieve maximum efficacy.

This study offers a novel and useful insight into how the public health and media messaging concerning COVID-19 risk and obesity is perceived by those with overweight and obesity.

Internal control systems are critical to an organization's efficiency and promotes the adherence to norms and rules. The purpose of this study is to evaluate the impact of internal control systems on banking industry effectiveness.

Data were collected from 15 commercial and 20 rural banks. The hypothesized relationships were supported by the data. A structural equation modeling was applied in testing the conceptual model and hypothesis. Confirmatory factor analysis was conducted to establish validity and reliability of the dimensions.

The results show that organizational effectiveness was significantly impacted by three dimensions of internal control systems: control activities, control environments and risk assessment. However, the impact of monitoring of control on organizational effectiveness was not significant. The results also show a nonsignificant impact of information and communication on organizational effectiveness.

Since the current study concentrated on the banking sector with its distinct characteristics, the generalizability of the conclusions may be limited.

The study's findings may aid decision-makers and stakeholders in the adoption, designing and implementation of proactive internal control system to enhance operational efficiency, effectiveness and competitive advantage.

The study advances the literature by empirically evidencing that internal control systems impact organizational effectiveness.

This paper aims to present an analysis of the role of financial incentives, moral hazard and conflicts of interests leading up to the 2008 financial crisis.

The study’s analysis has identified common structural flaws throughout the securitization food chain. These structural flaws include inappropriate incentives, the absence of punishment, moral hazard and conflicts of interest. This research sees the full impact of these structural flaws when considering their co-occurrence throughout the financial system. The authors address systemic defects in the securitization food chain and examine the inter-relationships among homeowners, mortgage originators, investment banks and investors. The authors also address the role of exogenous factors, including the SEC, AIG, the credit rating agencies, Congress, business academia and the business media.

The study argues that the lack of criminal prosecutions of key financial executives has been a key factor in creating moral hazard. Eight years after the Great Recession ended in the USA, the financial services industry continues to suffer from a crisis of trust with society.

An overwhelming majority of Americans, 89 per cent, believe that the federal government does a poor job of regulating the financial services industry (Puzzanghera, 2014). A study argues that the current corporate lobbying framework undermines societal expectations of political equality and consent (Alzola, 2013). The authors believe the Singapore model may be a useful starting point to restructure regulatory agencies so that they are more responsive to societal concerns and less responsive to special interests. Finally, the widespread perception is that the financial services sector, in particular, is ethically challenged (Ferguson, 2012); perhaps there would be some benefit from the implementation of ethical climate monitoring in firms that have been subject to deferred prosecution agreements for serious ethical violations (Arnaud, 2010).

The authors believe the paper makes a truly original contribution. They provide new insights via their analysis of the role of financial incentives, moral hazard and conflicts of interests leading up to the 2008 financial crisis.

The study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.

Employing the methodology of semi-structured interviews with sixteen financial managers.

The findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial manager stage. The working capital investment and financing policies have the most significant impact on profitability. These policies related to risk and return theory; since the conservative policy will reduce both the risk and return and the aggressive one will have the opposite impact.

It recommends accountants to be in professional stage and increase the profitability of the company to grab both accounting and finance information and skills.

At the outbreak of the COVID-19 pandemic, the absence of pharmaceutical agents meant that policy institutions had to intervene by providing nonpharmaceutical interventions (NPIs). To satisfy this need, the World Health Organization (WHO) issued policy guidelines, such as NPIs, and the government of Pakistan released its own policy document that included social distancing (SD) as a containment measure. This study explores the policy actors and their role in implementing SD as an NPI in the context of the COVID-19 pandemic.

The study adopted the constructs of Normalization Process Theory (NPT) to explore the implementation of SD as a complex and novel healthcare intervention under a qualitative study design. Data were collected through document analysis and interviews, and analysed under framework analysis protocols.

The intervention actors (IAs), including healthcare providers, district management agents, and staff from other departments, were active in implementation in the local context. It was observed that healthcare providers integrated SD into their professional lives through a higher level of collective action and reflexive monitoring. However, the results suggest that more coherence and cognitive participation are required for integration.

This novel research offers original and exclusive scenario narratives that satisfy the recent calls of the neo-implementation paradigm, and provides suggestions for managing the implementation impediments during the pandemic. The paper fills the implementation literature gap by exploring the normalisation process and designing a contextual framework for developing countries to implement guidelines for pandemics and healthcare crises.