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1 – 10 of 193
Article
Publication date: 7 December 2023

Joel Bolton, Frank C. Butler and John Martin

Firm performance remains at the heart of strategic management. In the quest to refine the field’s contribution, Venkatraman and Ramanujam (1986) argued that reliance upon single…

Abstract

Purpose

Firm performance remains at the heart of strategic management. In the quest to refine the field’s contribution, Venkatraman and Ramanujam (1986) argued that reliance upon single measures of firm performance is risky and firm performance should be treated as a multidimensional construct. Subsequently, researchers have examined trends in firm performance measurement ever since. Over a decade since the last examination of this issue, this study aims to add to the ongoing conversation.

Design/methodology/approach

The authors investigated 1,972 research papers published in five premier management journals for the years 2015–2019 to determine if multidimensional measurement of firm performance has improved.

Findings

The findings suggest that approximately two-thirds of papers that measure firm performance are published using only a single measure of firm performance, and approximately three-fourths do not measure firm performance across multiple dimensions.

Originality/value

This study contributes to the literature by emphasizing the necessity to consider the dimensionality of firm performance, use multiple measures and consistently ground firm performance variables with theory – especially control variables – to keep firm performance as the focus of the strategy field. Evidence and implications are discussed and recommendations for researchers and reviewers are provided.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 27 June 2023

Paolo Saona, Laura Muro, Pablo San Martín and Ryan McWay

This study aims to investigate how gender diversity and remuneration of boards of directors’ influence earnings quality for Spanish-listed firms.

Abstract

Purpose

This study aims to investigate how gender diversity and remuneration of boards of directors’ influence earnings quality for Spanish-listed firms.

Design/methodology/approach

The sample includes 105 nonfinancial Spanish firms from 2013 to 2018, corresponding to an unbalanced panel of 491 firm-year observations. The primary empirical method uses a Tobit semiparametric estimator with firm- and industry-level fixed effects and an innovative set of measures for earnings quality developed by StarMine.

Findings

Results exhibit a positive correlation between increased gender diversity and a firm’s earnings quality, suggesting that a gender-balanced board of directors is associated with more transparent financial reporting and informative earnings. We also find a nonmonotonic, concave relationship between board remuneration and earnings quality. This indicates that beyond a certain point, excessive board compensation leads to more opportunistic manipulation of financial reporting with subsequent degradation of earnings quality.

Research limitations/implications

This study only covers nonfinancial Spanish listed firms and is silent about how alternative board features’ influence earnings quality and their informativeness.

Originality/value

This study introduces measures of earnings quality developed by StarMine that have not been used in the empirical literature before as well as measures of board gender diversity applied to a suitable Tobit semiparametric estimator for fixed effects that improves the precision of results. In addition, while most of the literature focuses on Anglo-Saxon countries, this study discusses board gender diversity and board remuneration in the underexplored context of Spain. Moreover, the hand-collected data set comprising financial reports provides previously untested board features as well as a nonlinear relationship between remuneration and earnings quality that has not been thoroughly discussed before.

Details

Gender in Management: An International Journal , vol. 39 no. 1
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 5 January 2024

Sharon Manasseh, Mary Low and Richard Calderwood

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study…

Abstract

Purpose

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Design/methodology/approach

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

Findings

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

Originality/value

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

Details

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

Keywords

Open Access
Article
Publication date: 26 April 2023

Xuan Cu Le

Hedonic value is commonly conceded as a determinant of behavioral intentions toward location-based advertising (LBA). However, the careful consideration of a mechanism behind…

2192

Abstract

Purpose

Hedonic value is commonly conceded as a determinant of behavioral intentions toward location-based advertising (LBA). However, the careful consideration of a mechanism behind hedonic motivation and its subsequent impact on continuance intention is inadequate. This study aims to explore the formation of hedonic value and its motivation for prolonged usage toward LBA.

Design/methodology/approach

A sample of 486 mobile users was recruited to evaluate the research model using structural equation modeling (SEM).

Findings

Results reveal that perceived utility and promotional offers are the strongest indicators of hedonic value. Moreover, social support and contextual convenience play an essential role in heightening hedonic value. Furthermore, the research lenses attempt to clarify the direct, indirect influences of hedonic value, irritation and perceived credibility on continuance intention.

Practical implications

The findings offer practitioners an understanding of how to improve hedonic value and continuance intention and develop effective LBA strategies in emerging markets.

Originality/value

This study narrows the gap of current literature by formulating a hedonic value-based continuance intention model based on uses and gratifications theory (UGT). Additionally, this work illuminates the insights into hedonic value toward LBA by identifying its motivations, including perceived utility, promotional offers, social support and contextual convenience.

Details

Revista de Gestão, vol. 31 no. 1
Type: Research Article
ISSN: 1809-2276

Keywords

Article
Publication date: 15 April 2024

Nadia Jimenez, Sonia San Martin and Paula Rodríguez-Torrico

This study aims to focus on how smartphone addiction impacts young consumer behavior related to mobile technology (i.e. the compulsive app downloading tendency). After a thorough…

Abstract

Purpose

This study aims to focus on how smartphone addiction impacts young consumer behavior related to mobile technology (i.e. the compulsive app downloading tendency). After a thorough literature review and following the risk and protective factors framework, this study explores factors that could mitigate its effects (resilience, family harmony, perceived social support and social capital).

Design/methodology/approach

The study used the covariance-based structural equation modeling approach to analyze data collected from 275 Generation Z (Gen Z) smartphone users in Spain.

Findings

Results suggest that resilience is a critical factor in preventing smartphone addiction, and smartphone addiction boosts the compulsive app downloading tendency, a relevant downside for younger Gen Z consumers.

Originality/value

Through the lens of the risk and protective factors framework, this study focuses on protective factors to prevent smartphone addiction and its negative side effects on app consumption. It also offers evidence of younger consumers’ vulnerability to smartphone addiction, not because of the device itself but because of app-consumption-related behaviors.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

Open Access
Article
Publication date: 25 January 2024

Richard Byrne, Declan Patton, Zena Moore, Tom O’Connor, Linda Nugent and Pinar Avsar

This systematic review paper aims to investigate seasonal ambient change’s impact on the incidence of falls among older adults.

Abstract

Purpose

This systematic review paper aims to investigate seasonal ambient change’s impact on the incidence of falls among older adults.

Design/methodology/approach

The population, exposure, outcome (PEO) structured framework was used to frame the research question prior to using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis framework. Three databases were searched, and a total of 12 studies were found for inclusion, and quality appraisal was carried out. Data extraction was performed, and narrative analysis was carried out.

Findings

Of the 12 studies, 2 found no link between seasonality and fall incidence. One study found fall rates increased during warmer months, and 9 of the 12 studies found that winter months and their associated seasonal changes led to an increase in the incidence in falls. The overall result was that cooler temperatures typically seen during winter months carried an increased risk of falling for older adults.

Originality/value

Additional research is needed, most likely examining the climate one lives in. However, the findings are relevant and can be used to inform health-care providers and older adults of the increased risk of falling during the winter.

Details

Working with Older People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-3666

Keywords

Article
Publication date: 29 February 2024

Mishari Alnahedh and Abdullatif Alrashdan

This paper aims to integrate insights from the behavioral theory of the firm and the dynamic capabilities perspective to explain how the historical and social attainment…

Abstract

Purpose

This paper aims to integrate insights from the behavioral theory of the firm and the dynamic capabilities perspective to explain how the historical and social attainment discrepancies motivate firms to change. Specifically, this paper proposes that a negative historical attainment discrepancy encourages the firm to engage in strategic change to solve its performance problems. In contrast, this paper advanced that a positive social attainment discrepancy motivates strategic change as a mechanism to bolster the firm’s position within the industry. Further, this paper integrated the moderating effects of industry dynamism and industry munificence.

Design/methodology/approach

This paper tests hypotheses using panel data on 2,435 US public firms over the years from 1996 to 2018. This paper uses a fixed-effects regression model to empirically test these hypotheses.

Findings

This paper finds empirical support for the effects of both the negative historical attainment discrepancy and the positive social attainment discrepancy on the firm’s tendency to engage in strategic change. As for the hypothesized moderating effects, this paper finds that industry munificence accentuated the effects of both attainment discrepancies on the firm’s tendency to engage in strategic change. However, the results do not support the hypothesized moderating effect of industry dynamism on either of these attainment discrepancies.

Originality/value

This paper contributes to the research on the separate effects of historical and social comparisons within the context of strategic change. Further, the paper bolsters our understanding of how performance feedback increases the firm’s tendency to change. Finally, the paper integrates theoretical views from the behavioral theory of the firm and the dynamic capabilities perspective on how socially high-performing firms may build and sustain their competitive advantage through organizational change.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 16 April 2024

Peter Ackers

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological…

Abstract

Purpose

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

Design/methodology/approach

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Findings

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Originality/value

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Book part
Publication date: 10 November 2023

Catherine Olphin, Joanne Larty and David Tyfield

Despite widespread recognition of the importance of place in entrepreneurship research, much less attention has been paid to the methodological challenges that inquiries into…

Abstract

Despite widespread recognition of the importance of place in entrepreneurship research, much less attention has been paid to the methodological challenges that inquiries into place presents. Understanding the relationship between place and entrepreneurship is becoming increasingly important as focus turns to sustainable entrepreneurship and as policy makers turn to ‘place-based’ approaches to regional sustainability challenges. This chapter provides insight one researcher’s experiences engaging stakeholders in discussions about the relationship between a place-based university programme for sustainability and local sustainability agendas. The chapter reveals the struggles experienced by both researcher and participants in articulating what places and the local region means to both individuals and to the programme. The findings provide an important insight into how researchers studying place need to be cognisant of the limitations and flexibility of language when engaging research participants in discussing the relationship between place, sustainability, and entrepreneurship.

Details

Nurturing Modalities of Inquiry in Entrepreneurship Research: Seeing the World Through the Eyes of Those Who Research
Type: Book
ISBN: 978-1-80262-186-0

Keywords

Abstract

Details

Business and Management Doctorates World-Wide: Developing the Next Generation
Type: Book
ISBN: 978-1-78973-500-0

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