The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues…
The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions.
The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting.
The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings.
The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer.
This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.
Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and…
Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.
The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.
In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.
The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.
This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the…
Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.
Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.
Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.
Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.
Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”
The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally…
The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.
The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.
In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.
The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.
In this chapter, the authors explore the state of our field in terms of ways to present qualitative findings. The authors analyze all articles based on qualitative research…
In this chapter, the authors explore the state of our field in terms of ways to present qualitative findings. The authors analyze all articles based on qualitative research methods published in the Academy of Management Journal from 2010 to 2017 and supplement this by informally surveying colleagues about their “favorite” qualitative authors. As a result, the authors identify five ways of presenting qualitative findings in research articles. The authors suggest that each approach has advantages as well as limitations, and that the type of data and theorizing is an important consideration in determining the most appropriate approach for the presentation of findings. The authors hope that by identifying these approaches, they enrich the way authors, reviewers, and editors approach the presentation of qualitative findings.
This is the second part of a three-part paper exploring the intersection between sex, gender and leadership in the UK Civil Service. The first part of this paper outlined…
This is the second part of a three-part paper exploring the intersection between sex, gender and leadership in the UK Civil Service. The first part of this paper outlined the training and development activities carried out by the authors, provided a literature review and drew conclusions, in the form of conjectures. The purpose of this paper is to present a series of null hypotheses derived from the conjectures. It then outlines the research methodology and research findings. The final part of this paper discusses the implications of the research findings, presents an evidence-based leadership framework and offers prescriptions for its use.
Information was collected from a wide cross-section of UK Civil Servants between 1993 and 2013. Individuals were participants on training and development activities carried out by the authors. The information collected was a by-product of these activities. Individuals completed a variety of psychometric instruments, including self-assessments and 360-degree assessments, and provided information on their sex, work role and work situation. Statistical analysis was carried out on differences in the behaviour of male and female managers, differences in how such behaviours were assessed, using 360-degree assessments, and differences in behaviour and assessments of behaviour in different contexts.
Research evidence presented points to the existence of contrasting gender stereotypes and sex differences in behaviour. It also shows that such differences are small and that there are far greater differences amongst men and women managers than between the average man and women manager. Differences in behaviour and assessments of behaviour were also more strongly linked to context than either sex or gender.
The research was a by-product of training activities. It was not a wide ranging, purpose-built research programme to explain the “glass ceiling”. It was carried out on a particular population and may not generalise to other contexts. Nonetheless, findings are broadly consistent with previous research.
The third part of this paper discusses the implications of these findings, particularly for training and development professionals. It also presents and discusses additional research findings on leadership in the UK Civil Service.
The findings are relevant to the understanding of sex and gender differences in the work place. They relate to wider considerations of equality of opportunity and diversity.
There is an extensive body of theory and research on sex, gender and leadership, although little is directly relevant to the UK Civil Service. This is new research, relevant to this context, that brings together these three themes.
When research is complete and findings concluded, is research really just about publishing findings? Have you ever wondered whether your research will have any real impact…
When research is complete and findings concluded, is research really just about publishing findings? Have you ever wondered whether your research will have any real impact in the world? In our opinion, we believe a bigger obstacle awaits us at the end of a research project. This being the implementation of research findings. We share with you our combined experience spanning over three decades of research – the challenges and learnings we have gathered along the way as we aim to translate research findings into real world, everyday practical reality. Our research experience is generally about human behaviour and psychology within the forensic population. As a result, the implementation of findings is crucial to inform policy makers, practitioners, local community agencies and government departments about the way to work with this population. In this chapter we provide a practical step-by-step approach to how we aim to implement our findings in research. We look at the problem of linking between theory and practice alongside what is currently in practice today. We discuss the challenges we have faced and what we have done to ‘Making real-world research stick at the coal face’. We wish you all the best with your research and hope that you find it as challenging and rewarding as we have!
This paper aims to present recently published resources on information literacy and library instruction providing an introductory overview and a selected annotated…
This paper aims to present recently published resources on information literacy and library instruction providing an introductory overview and a selected annotated bibliography of publications covering all library types.
This paper introduces and annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2016.
The paper provides information about each source, describes the characteristics of current scholarship and highlights sources that contain unique or significant scholarly contributions.
The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.
Technology has profoundly transformed the international business environment, particularly regarding the flow of information and the way in which knowledge is acquired and…
Technology has profoundly transformed the international business environment, particularly regarding the flow of information and the way in which knowledge is acquired and shared. Yet, the extent of this transformation is still underappreciated. The purpose of this paper is to examine how small and medium-sized enterprise (SME) owner/founders acquire and utilize knowledge for internationalization via internet-enabled platforms.
The empirical analysis draws on multiple case study methodology to examine 13 Australian SME owner/founders and the knowledge they acquire from utilization of internet-enabled platforms.
The analysis reveals four differing types of internet-enabled experiences: “technical internet-enabled experiences,” “operational internet-enabled experiences,” “functional internet-enabled experiences,” and “immersive internet-enabled experiences.” The findings indicate that internet-enabled experiences can generate both explicit and tacit forms of knowledge for the pre, early and later phases of internationalization.
The findings provide a structured approach by allowing SMEs to “plot” themselves against the classification of internet-enabled experiences to denote their level of technological involvement, and for discerning the types of knowledge that can be acquired. The findings are particularly helpful for owner/founders, highlighting that internet-enabled platforms are affecting the ways in which knowledge can be acquired and applied to international businesses processes.
The findings extend the conventional notion of knowledge acquisition for international business by highlighting how information and knowledge can be acquired via internet-enabled platforms. The findings lay the necessary groundwork for building an evidence base and theoretically extending the concept of knowledge acquisition via internet-enabled platforms.
The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive…
The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive advantage provided by BI capability is not well researched. To fill this gap, this study attempts to develop a model for successful BI deployment and empirically examines the association between BI deployment and sustainable competitive advantage. Taking the telecommunications industry in Malaysia as a case example, the research particularly focuses on the influencing perceptions held by telecommunications decision makers and executives on factors that impact successful BI deployment. The research further investigates the relationship between successful BI deployment and sustainable competitive advantage of the telecommunications organizations. Another important aim of this study is to determine the effect of moderating factors such as organization culture, business strategy, and use of BI tools on BI deployment and the sustainability of firm’s competitive advantage.
This research uses combination of resource-based theory and diffusion of innovation (DOI) theory to examine BI success and its relationship with firm’s sustainability. The research adopts the positivist paradigm and a two-phase sequential mixed method consisting of qualitative and quantitative approaches are employed. A tentative research model is developed first based on extensive literature review. The chapter presents a qualitative field study to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. The study includes a survey study with sample of business analysts and decision makers in telecommunications firms and is analyzed by partial least square-based structural equation modeling.
The findings reveal that some internal resources of the organizations such as BI governance and the perceptions of BI’s characteristics influence the successful deployment of BI. Organizations that practice good BI governance with strong moral and financial support from upper management have an opportunity to realize the dream of having successful BI initiatives in place. The scope of BI governance includes providing sufficient support and commitment in BI funding and implementation, laying out proper BI infrastructure and staffing and establishing a corporate-wide policy and procedures regarding BI. The perceptions about the characteristics of BI such as its relative advantage, complexity, compatibility, and observability are also significant in ensuring BI success. The most important results of this study indicated that with BI successfully deployed, executives would use the knowledge provided for their necessary actions in sustaining the organizations’ competitive advantage in terms of economics, social, and environmental issues.
This study contributes significantly to the existing literature that will assist future BI researchers especially in achieving sustainable competitive advantage. In particular, the model will help practitioners to consider the resources that they are likely to consider when deploying BI. Finally, the applications of this study can be extended through further adaptation in other industries and various geographic contexts.