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Book part
Publication date: 7 February 2024

Anne M. Hewitt

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public…

Abstract

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public health) and other industry sectors, began to recognize the limitations of the current fragmented healthcare system paradigm. Primary stakeholders, including employers, insurance companies, and healthcare professional organizations, also voiced dissatisfaction with unacceptable health outcomes and rising costs. Grand challenges and wicked problems threatened the viability of the health sector. American health systems responded with innovations and advances in healthcare delivery frameworks that encouraged shifts from intra- and inter-sector arrangements to multi-sector, lasting relationships that emphasized patient centrality along with long-term commitments to sustainability and accountability. This pathway, leading to a population health approach, also generated the need for transformative business models. The coproduction of health framework, with its emphasis on cross-sector alignments, nontraditional partner relationships, sustainable missions, and accountability capable of yielding return on investments, has emerged as a unique strategy for facing disruptive threats and challenges from nonhealth sector corporations. This chapter presents a coproduction of health framework, goals and criteria, examples of boundary spanning network alliance models, and operational (integrator, convener, aggregator) strategies. A comparison of important organizational science theories, including institutional theory, network/network analysis theory, and resource dependency theory, provides suggestions for future research directions necessary to validate the utility of the coproduction of health framework as a precursor for paradigm change.

Article
Publication date: 14 March 2023

Robert Rieg, Jan-Hendrik Meier and Carmen Finckh

Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and…

Abstract

Purpose

Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.

Design/methodology/approach

With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.

Findings

The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).

Research limitations/implications

The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.

Practical implications

The results challenge the current role discussion of professional organizations for management accountants as business partners.

Originality/value

The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.

Details

Journal of Applied Accounting Research, vol. 24 no. 5
Type: Research Article
ISSN: 0967-5426

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Abstract

Details

Policy Matters
Type: Book
ISBN: 978-1-80382-481-9

Article
Publication date: 27 November 2023

Peter H. Reid, Elliot Pirie and Rachael Ironside

This research explored the storytelling (collection, curation and use) in the Cabrach, a remote Scottish glen. This study aims to capture the methodological process of…

Abstract

Purpose

This research explored the storytelling (collection, curation and use) in the Cabrach, a remote Scottish glen. This study aims to capture the methodological process of storytelling and curation of heritage knowledge through the lens of the Cabrach's whisky distilling history, a central part of the area's cultural heritage, tangible and intangible. This research was conceptualised as “telling the story of telling the story of the Cabrach”. It was concerned with how the history, heritage, historiography and testimony associated with the parish could be harvested, made sense of and subsequently used.

Design/methodology/approach

The study was epistemological in nature and the research was concerned with how heritage knowledge is gathered, curated and understood. It was built around the collection of knowledge through expert testimony from Colin Mackenzie and Alan Winchester, who have extensively researched aspects of life in the Cabrach. This was done using a series of theme-based but free-flowing conversational workshop involving participants and research team. Issues of trust and authority in the research team were crucial. Data were recorded, transcribed and coded. A conceptual model for heritage storytelling in the Cabrach was developed together with a transferable version for other contexts.

Findings

The research was conceived around identifying the stories of the Cabrach and grouping them into cohesive narrative themes focused on the most important aspect of the glen's history (the development of malt whisky distilling). The research showed how all crucial narratives associated with the Cabrach were interconnected with that malt whisky story. It was concerned with identifying broad thematic narratives rather than the specific detailed stories themselves, but also from a methodological perspective how stories around those themes could be collected, curated and used. It presents the outcome of “expert testimony” oral history conversations and presents a conceptual model for the curation of heritage knowledge.

Practical implications

This paper reports on research which focuses on the confluence of those issues of heritage-led regeneration, intangible cultural heritage, as well as how stories of and from, about and for, a distinctive community in North-East Scotland can be collected, curated and displayed. It presents methodological conceptualisations as well as focused areas of results which can be used to create a strong and inclusive narrative to encapsulate the durable sense of place and support the revival of an economically viable and sustainable community.

Social implications

This conceptual model offers a framework with universal elements (Place, People, Perception) alongside a strong core narrative of storytelling. That core element may vary but the outer elements remain the same, with people and place being omnipresent and the need to build an emotional or visceral connection with visitors being crucial, beyond “telling stories” which might be regarded as parochial or narrowly focused. The model informs how communities and heritage organisations tell their stories in an authentic and proportionate manner. This can help shape and explain cultures and identities and support visitors' understanding of, and connection with, places they visit and experience.

Originality/value

The originality lies in two principal areas, the exploration of the narratives of a singularly distinctive community – the Cabrach – which plays a disproportionately significant role in the development of malt whisky distilling in Scotland; and also in terms of the methodological approach to the collection and curation of heritage storytelling, drawing not on first-hand accounts as in conventional oral history approaches but through the expert testimony of two historical and ethnographic researchers. The value is demonstrating the creation of a conceptual model which can be transferred to other contexts.

Details

Journal of Documentation, vol. 80 no. 2
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 23 January 2024

Benjamin Biesinger, Karsten Hadwich and Manfred Bruhn

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial…

Abstract

Purpose

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial service research. However, the cultural change involved in successful servitization is a phenomenon that is widely observed but poorly understood. This research aims to clarify the processes of social construction as manufacturers change their organizational culture to transform into industrial service providers.

Design/methodology/approach

This research takes a systematic approach to integrate disparate literature on servitization into a cohesive framework for cultural change, which is purposefully augmented by rationale culled from organizational learning and sensemaking literature.

Findings

The organizational learning framework for cultural change in servitization introduces a dynamic perspective on servitizing organizations by explaining social processes between organizational and member-level cultural properties. It identifies three major cultural orientations toward service, digital and learning that govern successful servitization.

Originality/value

This research contributes to the servitization literature by presenting a new approach to reframe and explore cultural change processes across multiple levels, thus providing a concrete starting point for further research in this area.

Details

Journal of Service Theory and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-6225

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Abstract

Details

Policy Matters
Type: Book
ISBN: 978-1-80382-481-9

Article
Publication date: 31 October 2023

Basil P. Tucker and Elaine Nash

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

Abstract

Purpose

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

Design/methodology/approach

The point of departure of this foundational enquiry is primarily prior analyses and critiques of empirical research into the employment of workers with intellectual disabilities.

Findings

The authors extend the management control framework advanced by Tessier and Otley (2012) by offering insights relating to the benefits and costs of both compliance as well as performance roles of management control systems (MCS). As such, the authors advocate potential avenues for further empirical investigation and also offer four broad ways in which the use of MCS is implicated in the employment of individuals with an intellectual disability by recognising that achieving compliance outcomes or achieving performance outcomes both carry associated benefits and costs.

Research limitations/implications

The extent to which management control research has engaged with the context of workers with intellectual disability is limited. However, this paper identifies some of the salient considerations underlying an agenda for further research in this area.

Social implications

The employment of workers with intellectual disabilities is by no means unprecedented. In many Western economies, there have in recent times been significant disability policy shifts, recognising the key role of employment in the financial security and social participation of people with disabilities, including those with intellectual disabilities. A key performance indicator stated in these policy positions is an increase in workforce participation for this group of people. However, an increase in the employment of such individuals is likely to represent significant implications in terms of prevailing conditions as well as new management control configurations that may be required.

Originality/value

The paper overviews existing knowledge about the employment of workers living with an intellectual disability and identifies areas relating to the management control implications of such arrangements within which more research is required.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 30 October 2023

Robert P. Wright

Why is it that highly trained and seasoned executives fail? On the surface, this doesn’t make sense because they are very successful; yet research in the organization sciences…

Abstract

Why is it that highly trained and seasoned executives fail? On the surface, this doesn’t make sense because they are very successful; yet research in the organization sciences provides no shortage of evidence to prove just that. From the classic Mann Gulch fire disaster of Weick’s famous collapse of sensemaking study, to studies of myopia of learning, escalation of commitment, threat-rigidity, dominant logic, the architecture of simplicity, the Icarus Paradox, to core competencies turning into core rigidities, and navigating new competitive markets using “old” cognitive maps, and many more such examples point to a ubiquitous phenomenon where highly trained and experienced professionals find themselves “stuck” in the heat of battle, unable to move and progress. On the one hand, for some, there is a desperate need for change, but are unable to do so, due to their trained incapacities. On the other hand, some simply cannot see the need for change, and continue with their “business as usual” mentality. For both, their visions of the world shrink, they have a tendency to cling onto their past habitual practices and oversimplify the complexity of the situation. In moments like these: DROP YOUR TOOLS and UNLEARN! This book chapter introduces a framework (grounded in clinical psychology) that has had consistent success in helping seasoned executives and key decision-makers open up the alternatives whenever they find themselves stuck with complexity.

Abstract

Details

Policy Matters
Type: Book
ISBN: 978-1-80382-481-9

Content available
Book part
Publication date: 7 February 2024

Abstract

Details

Research and Theory to Foster Change in the Face of Grand Health Care Challenges
Type: Book
ISBN: 978-1-83797-655-3

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