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Article
Publication date: 1 May 2004

Ian A. Combe and Günther Botschen

Quality management is dominated by rational paradigms for the measurement and management of quality, but these paradigms start to “break down”, when faced with the inherent…

5661

Abstract

Quality management is dominated by rational paradigms for the measurement and management of quality, but these paradigms start to “break down”, when faced with the inherent complexity of managing quality in intensely competitive changing environments. In this article, the various theoretical strategy paradigms employed to manage quality are reviewed and the advantages and limitations of these paradigms are highlighted. A major implication of this review is that when faced with complexity, an ideological stance to any single strategy paradigm for the management of quality is ineffective. A case study is used to demonstrate the need for an integrative multi‐paradigm approach to the management of quality as complexity increases.

Details

European Journal of Marketing, vol. 38 no. 5/6
Type: Research Article
ISSN: 0309-0566

Keywords

Open Access
Article
Publication date: 11 October 2021

Patrizia Di Tullio, Matteo La Torre, John Dumay and Michele Antonio Rea

The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate…

1733

Abstract

Purpose

The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model information is presented in corporate reports.

Design/methodology/approach

This study analyses data from the financial and non-financial reports from 86 globally listed companies. This study first uses content analysis to code the data. This study then uses a partial least squares-structural equation model to test how accountingisation influences how firms report their business model information.

Findings

This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information. Despite the much-touted shift towards qualitative reporting, this study argues that companies find it difficult to cast off the yoke of a traditional numbers-based mindset.

Research limitations/implications

This paper contributes to the debate on numbers- versus narrative-based corporate reporting and the workings of narrative and rational paradigms. In it, this study lays out theoretical and empirical findings of accountingisation. This study also makes a case for freeing corporate reports from the shackles of an accountingisation mindset.

Originality/value

This study provides new insights into how companies report information about their business models and the influence of narrative and rational paradigms on financial and non-financial reporting.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Abstract

Details

The Human Factor In Social Capital Management: The Owner-manager Perspective
Type: Book
ISBN: 978-1-78441-584-6

Book part
Publication date: 10 August 2023

Anthony Clarke and Juanjo Mena

The impact of Covid-19 on students and teachers, on courses and programs, and on schools and universities is unparalleled in the history of education. Indeed, many authors have…

Abstract

The impact of Covid-19 on students and teachers, on courses and programs, and on schools and universities is unparalleled in the history of education. Indeed, many authors have gone as far as to contend that the pandemic resulted in a paradigm shift in education. This chapter explores this contention by first looking at the history of paradigm shifts in education writ large, and then the implication of those shifts on teacher education, in general, and on practicum mentoring, specifically.

Details

Studying Teaching and Teacher Education
Type: Book
ISBN: 978-1-83753-623-8

Keywords

Article
Publication date: 29 April 2014

Gerald Fallon and Jerald Paquette

The purpose of this paper is to provide to First and non-First Nation educators, scholars, and policy makers alternative perspectives that can reshape research on educational…

3233

Abstract

Purpose

The purpose of this paper is to provide to First and non-First Nation educators, scholars, and policy makers alternative perspectives that can reshape research on educational leadership in First Nation education with new imaginings that question fundamentally the cultural-political-economic-space defined by Euro-centred notion of modernity.

Design/methodology/approach

The paper addresses two questions in dealing with issues of conceptions of educational leadership in a First Nations setting: first, in what socio-cultural paradigm and epistemic framework, should the paper ground the view of relations among persons and between them and their environment, in a way that opens up spaces for prospects for action of those located outside a Euro-centric epistemic and ontological field; second, how could this paradigm assist us in formulating a conception of educational leadership that increases the leverage of First Nations education in constructing alternative sociocultural and educational worlds not grounded in the Eurocentric modernity?

Findings

For non-First Nation educators, power brokers, and policy makers who want to create alliances with First Nation people, this paper outlines the necessity to consider cross-cultural dialogue about conceptions of educational leadership as an “opportunity to challenge conventional assumptions about knowledge, power, and a sense of place” (Marker, 2006, p. 21).

Originality/value

The originality of this paper resides in its presentation of alternative conceptual horizons for educational leadership, horizons that acknowledge power inequities between mainstream societies and institutions on the one hand and First Nations peoples and their institutions on the other.

Details

Journal of Educational Administration, vol. 52 no. 2
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 21 November 2022

Orlando Gomes

This paper aims to survey literature on behavioral economics and finance, with particular emphasis on a selection of models, methods and tools that this strand of thought uses to…

Abstract

Purpose

This paper aims to survey literature on behavioral economics and finance, with particular emphasis on a selection of models, methods and tools that this strand of thought uses to approach and explain observable phenomena.

Design/methodology/approach

After a brief discussion on the meaning and context of behavioral economics, the manuscript identifies five topics of special interest: time preference, heuristics, emotions, finance and macro behavior. For each of these topics, relevant models, methods and tools are identified and scrutinized.

Findings

Behavioral economics and finance establish an effective bridge between orthodox economic thinking and new and revolutionary methods of analysis. Exploring the intricacies of human behavior can frequently be done by adapting the trivial and conventional intertemporal utility maximization models that economists insistently resort to, but to fully grasp such intricacies, a step forward is required. Agent-based models and other tools from complexity sciences constitute the analytical arsenal that is needed to improve our understanding of how behavioral issues attach to heterogeneity, local interaction, path-dependence, out-of-equilibrium dynamics and emergence.

Originality/value

Although surveys on behavioral economics and finance abound in the specialized literature, this study has the peculiarity of emphasizing five relevant topics that are particularly illustrative of the pivotal role of behavioral science in promoting the transition from the strict neoclassical perspective to a less mechanic and more organic view of economics and finance.

Details

Studies in Economics and Finance, vol. 40 no. 3
Type: Research Article
ISSN: 1086-7376

Keywords

Book part
Publication date: 31 January 2015

Erel Avineri and Eran Ben-Elia

This chapter explores Prospect Theory — a descriptive model of modelling individual choice making under risk and uncertainty, and its applications to a range of travel behaviour…

Abstract

Purpose

This chapter explores Prospect Theory — a descriptive model of modelling individual choice making under risk and uncertainty, and its applications to a range of travel behaviour contexts.

Theory

The chapter provides background on Prospect Theory, its basic assumptions and formulations, and summarises some of its theoretical developments, applications and evidence in the field of transport research.

Findings

A body of empirical evidence has accumulated showing that the principle of maximisation of expected utility provides limited explanation of travel choices under risk and uncertainty. Prospect Theory can be seen as an alternative and promising framework for travel choice modelling (although not without theoretical and practical controversy). These findings are supported by empirical observations reported in the literature reviewed in this chapter.

Originality and value

The chapter provides a detailed account of the design and results of accumulated research in travel behaviour research that is based on Prospect Theory’s observations, insights and formulations. The potential of Prospect Theory for particular decision-making in travel behaviour research is articulated, main findings are presented and discussed, and limitations are identified, leading to further research needs.

Details

Bounded Rational Choice Behaviour: Applications in Transport
Type: Book
ISBN: 978-1-78441-071-1

Keywords

Book part
Publication date: 17 October 2018

Leopold Ringel, Petra Hiller and Charlene Zietsma

Boundaries are a popular topic among organizational researchers, many of whom argue that over the past decade we have witnessed a trend toward permeable boundaries and in some…

Abstract

Boundaries are a popular topic among organizational researchers, many of whom argue that over the past decade we have witnessed a trend toward permeable boundaries and in some cases a blurring between organization and environment. Contrary to received wisdom, we argue that the question as to whether organizational boundaries have become more permeable or not cannot be decided empirically but is mainly a theoretical issue. Whether or not data indicate permeability or impermeability depends on the theoretical lens employed. Against this backdrop, we review how two prominent approaches to the study of boundaries, sociological systems theory and new institutionalism, not only arrive at different conclusions but also mandate diverging avenues of research. We focus in depth on several empirical trends: advances in information and communication technologies, increasingly dynamic fields and markets, invasive transparency regimes, and meta-organizations. We then introduce the contributions in this volume, showing how they elaborate on these and other empirical trends, drawing on different theoretical perspectives, to advance our understanding of the importance of boundaries within and around organizations.

Details

Toward Permeable Boundaries of Organizations?
Type: Book
ISBN: 978-1-78743-829-3

Keywords

Article
Publication date: 14 September 2012

Ian Combe

The purpose of this paper is to outline the articles presented in the Special Issue on the topic of “Marketing and flexibility”, and to discuss key issues associated with major…

3791

Abstract

Purpose

The purpose of this paper is to outline the articles presented in the Special Issue on the topic of “Marketing and flexibility”, and to discuss key issues associated with major debates relating to flexibility in order to position the articles within a wider context and highlight some key issues for further research.

Design/methodology/approach

Themes in prior research relating to “Marketing and flexibility” are documented and the growth of research interest into strategic flexibility is tabulated. The contributions of each article are briefly discussed.

Findings

There has been a steady growth of research interest into flexibility. To provide an example of this growth, the increase in the number of articles published on the topic of strategic flexibility in scholarly journals is highlighted over a 20‐year period. Key issues in prior research such as alternative definitions and the different postulated relationships between market orientation and strategic flexibility are revealed, as are issues for future research.

Originality/value

Key issues relating to research into flexibility for marketing scholars are revealed.

Details

European Journal of Marketing, vol. 46 no. 10
Type: Research Article
ISSN: 0309-0566

Keywords

Open Access
Article
Publication date: 1 November 2021

Paulina Ledwoń

By implementing Directive (EU) 2015/849 of the European Parliament and of the Council of May 20, 2015, the Polish legislator decided to pass the Act of 1 March 2018 on…

Abstract

Purpose

By implementing Directive (EU) 2015/849 of the European Parliament and of the Council of May 20, 2015, the Polish legislator decided to pass the Act of 1 March 2018 on counteracting money laundering and financing of terrorism (AML). In connection with it, many interpretative doubts have arisen. The purpose of this paper is to explain one of them, namely, to indicate whether the provision by a company of a registered office for economic activity to another company from the same capital group means that the company granting its headquarters has achieved the status of an obligated institution pursuant to Article 2 section 1 point 16 letter c) of AML.

Design/methodology/approach

This study is based on a grammatical, systemic and functional interpretation. It is enriched with national and supranational regulations, doctrinal considerations and current jurisprudence.

Findings

On the basis of the conducted analysis, the author concludes that providing a headquarters to another company from the same capital group may mean meeting the conditions of an obligated institution within the meaning of Article 2 section 1 point 16 letter c) of AML and obtaining by the company providing the registered office the status of an obliged entity.

Originality/value

This paper contributes to the clarification of the AML interpretation problem. Adopting a similar approach when analysing other obligated institutions may positively influence the consolidation of the correct interpretation path of AML regulations.

Details

Journal of Money Laundering Control, vol. 25 no. 4
Type: Research Article
ISSN: 1368-5201

Keywords

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