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1 – 10 of 122This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second…
Abstract
Purpose
This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.
Design/methodology/approach
We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.
Findings
The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.
Originality/value
This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.
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Henriett Primecz and Jasmin Mahadevan
Using intersectionality and introducing newer developments from critical cross-cultural management studies, this paper aims to discuss how diversity is applicable to changing…
Abstract
Purpose
Using intersectionality and introducing newer developments from critical cross-cultural management studies, this paper aims to discuss how diversity is applicable to changing cultural contexts.
Design/methodology/approach
The paper is a conceptual paper built upon relevant empirical research findings from critical cross-cultural management studies.
Findings
By applying intersectionality as a conceptual lens, this paper underscores the practical and conceptual limitations of the business case for diversity, in particular in a culturally diverse international business (IB) setting. Introducing newer developments from critical cross-cultural management studies, the authors identify the need to investigate and manage diversity across distinct categories, and as intersecting with culture, context and power.
Research limitations/implications
This paper builds on previous empirical research in critical cross-cultural management studies using intersectionality as a conceptual lens and draws implications for diversity management in an IB setting from there. The authors add to the critique of the business case by showing its failures of identifying and, consequently, managing diversity, equality/equity and inclusion (DEI) in IB settings.
Practical implications
Organizations (e.g. MNEs) are enabled to clearly see the limitations of the business case and provided with a conceptual lens for addressing DEI issues in a more contextualized and intersectional manner.
Originality/value
This paper introduces intersectionality, as discussed and applied in critical cross-cultural management studies, as a conceptual lens for outlining the limitations of the business case for diversity and for promoting DEI in an IB setting in more complicated, realistic and relevant ways.
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Maria Krysfeldt, Jannick Friis Christensen and Thomas Burø
The paper discusses how the management of a sports and fashion company, which we refer to as NULMA, successfully applied the neo/normative control technology “karma organisation”…
Abstract
Purpose
The paper discusses how the management of a sports and fashion company, which we refer to as NULMA, successfully applied the neo/normative control technology “karma organisation” and gained employee engagement. Whereas other studies have documented employee resistance to organisational cultures when used for managerial control, our case demonstrates resistance to management practices that employees find inconsistent with the dominant karma culture.
Design/methodology/approach
The study is based on a six-year longitudinal organisational at-home ethnography conducted by one of the authors using methods of both participant and non-participant observation, semi-structured interviews and collaborative production of secondary data in the case organisation.
Findings
While our research shows that management can successfully apply neo/normative control which employees accept and support, we further show that employees mobilise the same values to resist management when it fails to deliver on the commitments and promises of the organisational culture.
Originality/value
The study contributes to the literature on organisational culture and, in particular, neo/normative control by theorising employee resistance as being by “accident”, by which we mean an inherent negative potentiality co-invented and released by managers establishing a “karma organisation”. Our theorising culminates in a discussion of the study’s implications for research and practice.
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Dora Agapito and Marianna Sigala
This paper aims to provide a critical reflection on the management of experiences in hospitality and tourism (H&T). The paper investigates the evolution of experience research…
Abstract
Purpose
This paper aims to provide a critical reflection on the management of experiences in hospitality and tourism (H&T). The paper investigates the evolution of experience research, while discussing the emerging challenges and opportunities for management.
Design/methodology/approach
The study adopts a critical and reflective approach for providing future directions of experience research. Three major fields are identified to discuss advances, challenges and opportunities in experience research: conceptualization and dimensions of experiences; relational network for experience management; and theoretical and methodological approaches.
Findings
The paper proposes a mindset shift to guide experience research, but also to redirect and research thinking and managerial practices about the role of experiences in the economy and society. This proposed humanized perspective to experience research and management is deemed important given the contemporary socio-economic, environmental and technological challenges of the environment.
Research limitations/implications
This paper identifies a set of theoretical and managerial implications to help scholars and professionals alike to implement the humanized perspective to experience research. Implications relate to conceptualization, relational network and theoretical and methodological approaches in experience research.
Originality/value
This study critically assesses research challenges and opportunities around customer experience management (CEM) in H&T contexts. This reflective and critical look at customer experiences not only informs future research for advancing knowledge and practice but also proposes a mindset shift about the role and nature of CEM in the society and economy.
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Stephanie Chasserio and Eliane Bacha
Based on the transformative learning theory, this paper analyses a French women-only training programme (WOTP) that aims to develop women’s soft skills in their professional…
Abstract
Purpose
Based on the transformative learning theory, this paper analyses a French women-only training programme (WOTP) that aims to develop women’s soft skills in their professional contexts. This paper aims to focus on the process of personal transformation, the collective dimensions and the unexpected effects of the transformation.
Design/methodology/approach
This paper used a mixed qualitative design that mainly combines a qualitative two-step study of 47 women to assess their personal changes in terms of self-confidence, self-efficacy and assertiveness. This paper used 13 semi-structured interviews to explore the perceived changes in-depth.
Findings
The analysis shows that beyond “fixing their lack of skills” – including self-limiting behaviours, low feelings of self-efficacy and difficulty claiming one’s place – a WOTP can trigger a transformational learning experience at the individual level and can modify the surveyed women’s attitudes and behaviours at work. The results also highlight the collective dimension of transformation and, to some extent, an avenue for a societal transformation.
Practical implications
One can state that these WOTPs may positively contribute to human resources development in organisations, and that they may be considered a relevant practice in the move to promote women and gender diversity in organisations.
Originality/value
The findings reveal that, at their individual levels, these women may become agents of change by influencing and acting in their professional lives. The results stress that training women may contribute to organisational changes in terms of gender diversity. These findings contribute to the enrichment of the transformative learning theory by developing the collective and societal dimensions.
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Katherine E. McKee, Haley Traini, Jennifer Smist and David Michael Rosch
Our goals were to explore the pedagogies applied by instructors that supported Black, Indigenous and People of Color (BIPOC) student learning in a leadership course and the…
Abstract
Purpose
Our goals were to explore the pedagogies applied by instructors that supported Black, Indigenous and People of Color (BIPOC) student learning in a leadership course and the leadership behaviors BIPOC students identified as being applicable after the course.
Design/methodology/approach
Through survey research and qualitative data analysis, three prominent themes emerged.
Findings
High-quality, purposeful pedagogy created opportunities for students to learn. Second, a supportive, interactive community engaged students with the instructor, each other and the course material to support participation in learning. As a result, students reported experiencing big shifts, new growth and increased confidence during their leadership courses.
Originality/value
We discuss our findings and offer specific recommendations for leadership educators to better support BIPOC students in their leadership courses and classrooms and for further research with BIPOC students.
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Patrick Hopkinson and Mats Niklasson
This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).
Abstract
Purpose
This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).
Design/methodology/approach
This paper describes how IDCAP was developed to answer research questions about what it takes and what it means to recover from mental illness. During its development, IDCAP combined the diverse and intersectional experiences, knowledge and interests of an Anglo-Swedish research team with what could be found in different publications concerning the experiences and the mental illnesses of the musicians Syd Barrett, Peter Green and Brian Wilson.
Findings
IDCAP combines features of autoethnography and psychobiography to offer a novel qualitative research method.
Research limitations/implications
Whilst IDCAP was created to focus on recovery from mental illness and musicians, it can be applied to other areas of research. It shares the same limitations as autoethnography and psychobiography, although some of the features of IDCAP may go some way to mitigate against these.
Practical implications
IDCAP is a novel research method that is offered to other researchers to develop and enhance further through application.
Social implications
IDCAP is a collaborative research method that encourages the involvement of a wide range of researchers from different countries and cultures. It can be used to give voice to marginalised groups and to counter discrimination and prejudice. Recovery from mental illness is a topic of great personal and social value.
Originality/value
IDCAP is a novel research method that, to the best of the authors’ knowledge, has not been explicitly used before.
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Zhaohua Deng, Jiaxin Xue, Tailai Wu and Zhuo Chen
Sharing project information is critical for the success of medical crowdfunding campaigns. However, few users share medical crowdfunding projects on their social networks, and the…
Abstract
Purpose
Sharing project information is critical for the success of medical crowdfunding campaigns. However, few users share medical crowdfunding projects on their social networks, and the sharing behavior of medical crowdfunding projects on social networking sites has not been well studied. Therefore, this study explored the factors and potential mechanisms influencing users’ sharing behaviors on networking sites.
Design/methodology/approach
A research model was developed based on the attribution-affect model of helping and social capital theory. Data were collected using a longitudinal survey. Partial least squares structural equation modeling was used to analyze the collected data. We conducted post hoc analyses to validate the results of the quantitative analysis.
Findings
The analysis results verified the effects of perceived external attribution, perceived uncontrollable attributions, and perceived unstable attributions on sympathy and identified the effect of sympathy and social characteristics of medical crowdfunding users on sharing behavior.
Originality/value
This research provides a comprehensive theoretical understanding of users’ sharing behavior characteristics and provides implications for enhancing the efficiency of medical crowdfunding activities.
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Maria Cleofe Giorgino and Federico Barnabè
Drawing motivation from the greater exposure to uncertainty and condition changes that affect large projects due to their long lifecycle, this paper aims to investigate how the…
Abstract
Purpose
Drawing motivation from the greater exposure to uncertainty and condition changes that affect large projects due to their long lifecycle, this paper aims to investigate how the time factor affects the use of governance mechanisms to pursue the success of these projects.
Design/methodology/approach
To pursue its aim, the article applies the dichotomization between the hard and soft mechanisms of project governance to the analysis of a historical case study, whose findings are organized over the short, medium and long periods. The case selected is referred to the peculiar water system, made up of tunnels named “bottini,” that was in use in Siena (Italy) as the old aqueduct. Specifically, the study focuses on the project of expansion of this water system that was realized during the 14th century for the construction of the “Bottino maestro di Fontegaia.”
Findings
This article highlights the different relevance that, during the lifecycle of large projects, is assumed by hard and soft governance mechanisms, with the former having main relevance in a short and medium period, and the latter usually emerging in the medium period and, subsequently, playing a growing role for the project success in the long period.
Originality/value
The article contributes to the literature on large projects by providing novel insights about how the time factor impacts the governance of these projects. Furthermore, the case study, with its unique history, highlights the relevance of combining effectively the hard and the soft dimensions of project governance to pursue success.
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Minghuan Shou, Furong Jia and Jie Yu
The aging population, a higher proportion of older adults (aged 65+), is considered a global and severe problem, while the information systems (IS) literature on detecting the…
Abstract
Purpose
The aging population, a higher proportion of older adults (aged 65+), is considered a global and severe problem, while the information systems (IS) literature on detecting the relationship between the aging population and the development of electronic commerce (e-commerce) is limited and insufficient. Hence, the main objective of this paper is to examine whether an aging population can moderate the effect of infrastructure constructions on e-commerce sales and whether an aging population can affect e-commerce sales.
Design/methodology/approach
To investigate the relationship between the aging population and e-commerce sales, this study proposes two potential influential mechanisms: moderating the effects of infrastructure development on e-commerce sales and direct influence. Subsequently, a sample of 31 Chinese provinces from 2013 to 2019 is utilized to conduct regression analyses in order to examine these hypotheses.
Findings
The findings suggest that the development of urban transportation infrastructure and network constructions can significantly contribute to the enhancement of e-commerce sales, and the influence cannot be affected by aging population. Furthermore, it is noteworthy that an aging population can have a positive effect on e-commerce sales.
Practical implications
The findings can inform future infrastructure constructions by assessing the potential of infrastructure projects to boost e-commerce sales and examining whether this effect varies in an aging population context.
Originality/value
The findings substantiate the pivotal role of older adults in the e-commerce industry. Moreover, the obtained results establish a positive relationship between an aging population and e-commerce sales, thereby offering diverse perspectives on existing theories.
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