Search results

This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.

The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery of influence; a reductive, rationalistic and dualistic reading of events; weak empirics; and weak theorisation.

A significant stream within the literature is coming to be constructed in the paranoid style. Paranoid stylistics, used as a diagnostic tool, alerts us here to distorted judgement.

Alternative ways of avoiding the dangers of paranoid-style readings are suggested, ranging from resisting the temptations towards such readings to a radical re-working of the epistemics of “socio-accounting”.

The danger of allowing the conclusions advanced in the literature to go unchallenged is that they may influence society’s attitude to accounting, public policy-making and scholars’ willingness to contribute to the crafting of reporting principles and standards.

Although paranoid style analysis has been widely used to examine narratives in other academic fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting.

The study aims to explore ‘motivational climate', which designs the recurring patterns associated with employees' attitudes, behaviour, and feelings. If organizations successfully adopt a motivational climate, such climate influences the performance and behavior of employees to a great extent. Responsible leadership plays a constructive role in injecting a motivational climate in an organization to ensure information flow. In a motivational climate, top management or leaders reward their employees for individual progress, improvement and mastery. Knowledge sharing is supported in a mastery climate because such a climate can reduce the motive of knowledge hiding and instead further help in stimulating creativity.

Study was to scrutinize a moderated-mediation model, a quantitative hypothetic deductive approach to verify the hypotheses of the study. The data were gathered from employees and supervisors of advertising agencies and marketing departments in metropolitan cities of Punjab, Pakistan. Such firms and departments are considered because they offer a great opportunity to relevant variables and their relations. These organizations and departments are the most creativity-seeking domains and involve frequent interactions (for instance, regular meetings) between leaders with their employees and among peers. Data were primarily gathered from managerial employees performing their duties in the areas mentioned above.

Current study reveals that RL has a positive and significant relation with employee creative behaviour. Increasing RL characteristics can ultimately boost employee performance in the creativity domain. Being a responsible leader becomes mandatory for leaders to foster employee creativity to maintain the sustainability of an organization. It is confirmed from the results that responsible leadership articulates the mind thinking of employees, which creates an open environment of information while persuading creative and similar behaviour.

The current research investigates how responsible leadership can efficiently leverage the stakeholder approach in influencing employees through a knowledge-based pathway to boost their creative behaviour. The current study tends to uncover the mediating effect of the basic construct of knowledge management, which is knowledge sharing. Knowledge sharing enables employees to exchange their information while creating mutual understanding, which helps in the smooth flow of knowledge within the organization; this flow enriches employees to think openly in a creative and appreciative environment.

This study aims to examine the effect of the different forms of attitudes on the behavioural intentions to adopt solar energy technologies (SETs) in Uganda. Although commonly examined, the effect of attitudes on people’s behavioural intentions to adopt SETs ought to be more distinctively examined to have a clear picture of how each of the identified sets of attitudes influences the adoption of SETs.

Based on a sample of 360 households from three urban districts in Uganda sampled using a multi-stage sampling technique, data were collected using a self-administrated structured questionnaire. The data were then analysed using partial least square–structural equation model with SmartPLS 3.0 software.

The study establishes that more specific attitudes affect behavioural intentions to adopt SETs than general pro-technology attitudes. Results reveal that both pro-environment and application-specific attitudes matter for behaviour intentions to adopt SETs amongst households. However, the general pro-technology attitudes are not significantly associated with behavioural intentions to adopt SETs.

The results are important for producers and promoters of solar technology to craft appropriate promotion campaigns intended to increase the acceptance and usage of SETs. This means focussing on creating positive attitudes specific to particular applications and popularising specific uses of solar technologies.

The study provides an alternative approach to the general representation of the attitudes–intentions relationships by examining the differences in the attitudes developed towards the different aspects of these technologies as a substantial source of variations in adoption behaviour, which is rarely addressed.

Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and organization research and to use the results of this examination to offer guidelines for improving the self-correction process.

Study 1 analyzes co-citation patterns for 135 original-replication pairs to assess the direct impact of replications, specifically examining how often and when a replication study is co-cited with its original. In Study 2, a similar design is employed to measure the indirect impact of replications by assessing how often and when a meta-analysis that includes a replication of the original study is co-cited with the original study.

Study 1 reveals, among other things, that a huge majority (92%) of sources that cite the original study fail to co-cite a replication study, thus calling into question the impact of replications in our field. Study 2 shows that the indirect impact of replications through meta-analyses is likewise minimal. However, our analyses also show that replications published in the same journal that carried the original study and authored by teams including the authors of the original study are more likely to be co-cited, and that articles in higher-ranking journals are more likely to co-cite replications.

We use our results to formulate recommendations that would streamline the self-correction process in management research at the author-, reviewer- and journal-level. Our recommendations would create incentives to make replication attempts more common, while also increasing the likelihood that these attempts are targeted at the most relevant original studies.

The focus of this study is on how online-only retailers, known as pure-play e-retailers, leverage e-commerce platforms to identify and pursue market opportunities. Through the perspective of entrepreneurial marketing, this study aims to explore the influence of e-commerce technologies on the decision-making process of entrepreneurial marketing. This exploration is conducted via a case study of pure-play e-retailers based in China.

This study utilised a qualitative case study methodology to examine the complex processes of entrepreneurial marketing in an online environment. The study gathered detailed insights from both owner-managers and staff members of eight pure-play e-retail businesses. Additionally, the research involved a careful review of the firms' webpages and social media pages. This holistic approach facilitated a comprehensive understanding of their marketing strategies and practices.

The case study findings indicate that while many core aspects of entrepreneurial marketing remain important, there are distinct factors influencing the entrepreneurial marketing decision-making in the online marketplace. The online EM framework can be visualised as follows: (1) trend-orientated as well as innovative-orientated (2) data-orientated and entrepreneur-orientated (3) innovative-driven customer stimulation (4) orientated towards both platforms and proactiveness.

The paper provides an initial understanding of how digitalisation is enabling and transforming entrepreneurship in companies with high level digitalisation but low level digital development. Building on current entrepreneurial marketing literature, this paper develops an online entrepreneurial marketing framework to enhance understanding of the interaction between e-commerce technology and entrepreneurial marketing decision making.