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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 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 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. 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.

The purpose of this paper is to investigate the implicitly assumed universality of the best seller negotiation literature Getting to Yes by Roger Fisher and William Ury.

Existing cross-cultural negotiation literature was systematically searched for findings indicating either a higher or lower likelihood of successfully applying the authors’ advice in different cultural environments, as defined in the Hofstede framework or The Globe Study. The findings were aggregated, categorized into a matrix, synthesized and analyzed.

This paper finds that the assumed universality of the method of Getting to Yes and its single principles is not supported by research. Instead, a dichotomy of the four principles’ applicability along the Individuality dimension of Hofstede was found. Hence, the western orientation of Getting to Yes is reality, inhibiting its use in non-western cultures. However, in one principle – Invent options for mutual gain – the findings refute a successful application in western cultures. Additional findings and research gaps are presented.

Practitioners should apply Getting to Yes with caution, if at all, in a non-western environment. For the teaching of negotiations, alternative approaches for conducting negotiations in the non-western world are needed.

Although widely used in research, scholars only addressed sporadic comments concerning the limitations of Getting to Yes across cultures. Often the universality of Getting to Yes is either implicitly or explicitly assumed in research and practice. This paper approaches this topic systematically by providing evidence that Getting to Yes is not universal and conceptually sees negotiations through a western shaped perspective that provides considerable implications for research, practice and teaching.

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).

Beyond contributing to literature, research findings are expected to reinforce existing best practices while also serving as a springboard for formulating new and more efficient methods of undertaking economic activities. However, academic research is sometimes divorced from implementation and research findings are not always translated into practice. This study, therefore, assesses the impact of real estate research activities and findings on the practice of real estate surveying and valuation in Nigeria as the largest real estate market in Africa.

An online questionnaire survey was conducted to obtain relevant data from Estate Surveyors and Valuers across the country. The survey questions cover reading of academic papers from the field of real estate and the reasons for doing so; whether they have made any changes to their professional practice based on findings from academic papers; and possible barriers to adoption academic research findings in your practice. Mean score ranking and principal component analysis were employed for data analysis.

Out of a total of 61 participants, only 35 have made a change to their professional practice based on findings from academic papers they have read. “Personal development and enlightenment” ranks first on the list of reasons for reading academic papers among the participants while barriers to the adoption of academic research findings relate mainly to education, dissemination and lack of guidance on how to apply research findings.

The study demonstrates how findings from real estate research are being applied and identifies possible barriers that must be addressed to improve the level of application and consequently, the value of academic studies.

The study provides evidence on barriers to the adoption of academic research and contributes to the global effort to bridge the gap between academia and practice.

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 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.

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.

The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.