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Article
Publication date: 12 September 2023

Maxence Postaire and François-Régis Puyou

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by…

Abstract

Purpose

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Design/methodology/approach

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

Findings

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

Originality/value

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 December 2023

Aviv Kruglanski

This paper aims to tentatively explore the benefits of placing art’s knowledge-building tradition, with its capacity to disrupt and reframe, at the centre of how we look at…

Abstract

Purpose

This paper aims to tentatively explore the benefits of placing art’s knowledge-building tradition, with its capacity to disrupt and reframe, at the centre of how we look at alternative organizing and alternative economic spaces, positioning lived experience, its uncertainties intact, at the heart of researching and practicing social enterprise (SE).

Design/methodology/approach

The paper explores indeterminacy through two case-study narratives, one of an academic arts-based research project and the other of a unique organization it encountered.

Findings

The paper describes the way juxtaposition, encounter and drift value indeterminacy as central to generative processes, challenging the control central to management and its research.

Research limitations/implications

The paper proposes that adopting an arts-based approach that challenges control can create a research instrument sensitive to similar tendencies in case studies, thus highlighting what is different and alternative about them. This responds to concerns about the diminishing centrality of SE’s democratizing ethic expressed in its scholarship, about creativity in its research and about its socially transformative potential.

Practical implications

The practice, by SEs of an approach welcoming chance, encounter, meandering paths and place-making with porous boundaries, proliferates transformative possibilities and is linked to democratization and participation.

Originality/value

Though dangerously challenging to accepted notions of academic rigour, this paper proposes an unusual thought experiment tied in with lived experiences, in themselves experimental in practice.

Details

Social Enterprise Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 5 May 2023

Dalano DaSouza, Kareem Martin, Peter Abraham Jr and Godson Davis

This paper aims to simulate the potential impact of increasing non-performing loans (NPLs) on capital adequacy, interest income and firm value of banks and credit unions in the…

Abstract

Purpose

This paper aims to simulate the potential impact of increasing non-performing loans (NPLs) on capital adequacy, interest income and firm value of banks and credit unions in the Eastern Caribbean Currency Union (ECCU) using stress tests.

Design/methodology/approach

A financial stress testing model was deployed at the levels of individual financial intermediary (FI), sectoral loan portfolio composition, individual member country, and the ECCU collectively, to investigate the impact of NPL shocks on FI stability.

Findings

The authors find that shocks impact the capital adequacy of banks less than that of credit unions, but that firm value of banks is more susceptible to increases in NPLs. Interest income responses to NPL shocks were linked to credit exposure from the tourism sector, which also reduced capital adequacy more than other economic sectors. Findings show that while the COVID-19 pandemic occasioned some increase in NPLs, the magnitude of impact was significantly mitigated by pro-stability policies including loan repayment moratoria and restructuring, guidance on the distribution of profits and deleveraging by financial institutions leading up to 2020.

Originality/value

The paper is among the first to use stress testing on the Caribbean in response to the COVID-19 pandemic. Past studies which have used stress test models in the region have not explicitly investigated the impact of credit shocks on risk-weighted assets or interest income as done herein, nor do they include credit unions in the modeling. The results offer novel evaluations as well as implications for FIs in other developing economies, especially those that share a comparable financial and economic architecture.

Details

Journal of Financial Regulation and Compliance, vol. 31 no. 5
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 30 October 2023

Michel Tavares Quinteiro Milcent Assis, Maria Raquel David Pereira Ventura Lucas and Maria Matos Rainho

The purpose of this work is to study the relationships of trust in a local agri-food supply chain in Southern Brazil. In an unsustainable context, where the number of…

Abstract

Purpose

The purpose of this work is to study the relationships of trust in a local agri-food supply chain in Southern Brazil. In an unsustainable context, where the number of mariculturists is decreasing, the authors seek to identify what the factors are and how they contribute to this problem, as well as find solutions aimed at the sustainability of that chain.

Design/methodology/approach

The authors carried out qualitative research with 15 semi-structured interviews that took place in the year 2021. The thematic analysis of the results applied the IRAMUTEQ software and the assessment of the narratives was guided by prior thematic analysis.

Findings

The supply chain under investigation requires better organisation. Communication and interpersonal trust proved important in the relationship between producers and control bodies. The university, as a seed supplier, needs predictability and efficiency to convey inter-organisational trust. Informal relationships are interpersonal and extremely trust-based and inter-organisational trust increases the performance of establishments and promotes the development of innovative structures. Furthermore, in crisis periods interpersonal trust increases.

Practical implications

The results allow policymakers to plan better their actions and build more effective tactics in order to reach sustainable development. This work is also important for stakeholders and managers, as it guides improvements in management, governance and sustainability of agri-food supply chains.

Originality/value

An unprecedented research was done on the studied supply chain, knowing the relationships of trust among them, identifying peculiar partnerships and recognising some constructs and outcomes of trust.

Details

British Food Journal, vol. 125 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 10 January 2022

Ricky Cooper, Wendy L. Currie, Jonathan J.M. Seddon and Ben Van Vliet

This paper investigates the strategic behavior of algorithmic trading firms from an innovation economics perspective. The authors seek to uncover the sources of competitive…

Abstract

Purpose

This paper investigates the strategic behavior of algorithmic trading firms from an innovation economics perspective. The authors seek to uncover the sources of competitive advantage these firms develop to make markets inefficient for them and enable their survival.

Design/methodology/approach

First, the authors review expected capability, a quantitative behavioral model of the sustainable, or reliable, profits that lead to survival. Second, they present qualitative data gathered from semi-structured interviews with industry professionals as well as from the academic and industry literatures. They categorize this data into first-order concepts and themes of opportunity-, advantage- and meta-seeking behaviors. Associating the observed sources of competitive advantages with the components of the expected capability model allows us to describe the economic rationale these firms have for developing those sources and explain how they survive.

Findings

The data reveals ten sources of competitive advantages, which the authors label according to known ones in the strategic management literature. We find that, due to the dynamically complex environments and their bounded resources, these firms seek heuristic compromise among these ten, which leads to satisficing. Their application of innovation methodology that prescribes iterative ex post hypothesis testing appears to quell internal conflict among groups and promote organizational survival. The authors believe their results shed light on the behavior and motivations of algorithmic market actors, but also of innovative firms more generally.

Originality/value

Based upon their review of the literature, this is the first paper to provide such a complete explanation of the strategic behavior of algorithmic trading firms.

Details

Review of Behavioral Finance, vol. 15 no. 3
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 17 January 2023

Bruno Melo Moura, André Luiz Maranhão de Souza-Leão, Ewerton Pacheco da Silva and Guilherme Monteiro Alves dos Santos

Sports leagues, such as Major League Soccer (MLS), aim at expanding their audience at global level through alternative media other than television (TV). Brazil stands out among…

Abstract

Purpose

Sports leagues, such as Major League Soccer (MLS), aim at expanding their audience at global level through alternative media other than television (TV). Brazil stands out among football media consumer audiences as one of the main markets worldwide. Brazilian MLS consumers play the role of fans to converge between TV media and digital platforms, in a phenomenon that has been called Social TV.

Design/methodology/approach

The aim of the current research is to investigate how Brazilian MLS fans' consumption process is established through Social TV; it was done based on netnography performed between 2018 and 2020.

Findings

Results have indicated that Social TV is a catalyst of practices associated with fan culture: cultural convergence, technologies appropriations, poaching experiences and production of a collective intelligence.

Research limitations/implications

Current research reinforces how ethnography methodology has been gaining room as likely consumer market research, working as alternative method based on the prevalence of focus group and survey techniques.

Practical implications

Social TV phenomenon presents itself as a possibility to expand and direct marketing strategies focused on sports management, just as the media often consumed by fans.

Originality/value

From the results, it is possible assuming that connections between fans are punctually guided by their relationship with the cultural object consumed by them in a network relationship whose actors deindividualize sociocultural practices such as consumption. Thus, the main contribution of the study lies on identifying how fan culture can be autonomously established in the market arena in comparison to other cultures.

Details

Sport, Business and Management: An International Journal, vol. 13 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 23 January 2023

Cameron McEwan

The aim of this article is to develop an architectural pedagogy for the Anthropocene. The author reflect on a project within a postgraduate architectural theory module to address…

Abstract

Purpose

The aim of this article is to develop an architectural pedagogy for the Anthropocene. The author reflect on a project within a postgraduate architectural theory module to address the following questions: How can architectural pedagogy articulate critical modes of production that contribute to quality education in the time of the Anthropocene? What are the ideas, values and practices needed?

Design/methodology/approach

The method employed is close reading of texts focussed on three areas: critical theory and pedagogy, political theory and the Anthropocene, and architectural theory and typological urbanism. These theoretical narratives are placed in dialogue with a reflection on a design research pedagogical project. The theoretical narratives and design research project seek to articulate the multidimensionality of critical education. The methodology enacted in the paper performs the pedagogy of the classroom.

Findings

The study yields compelling conclusions regarding the potential for rethinking the idea of typology under the pressure of the Anthropocene and of critical pedagogy combined with design research to take positions on urgent political and social matters. The author concludes with a toolkit of concepts, values and knowledge practices.

Originality/value

At a time when disciplines tend towards discrete specialisation, while the need for knowledge production is ever more transdisciplinary, this paper develops inventive techniques and conceptual frameworks for supporting approaches where different fields and ideas make contact as a collective task in the era of the Anthropocene. It updates theories of typology to address contemporary pressures.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 17 no. 3
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 16 February 2023

Sarat Kumar Jena

The purpose of this study is to provide a unique competitive advantage to businesses in providing a wide range of products to prospective customers. To the best of the author’s…

Abstract

Purpose

The purpose of this study is to provide a unique competitive advantage to businesses in providing a wide range of products to prospective customers. To the best of the author’s knowledge, there is no study to discuss the impact of customer-centric retailing on total supply chain profit under price competition between organized and unorganized retailers.

Design/methodology/approach

This paper considers a supply chain comprising of organized and unorganized retailers and a single manufacturer. This paper proposes three mathematical models considering a customer-centric approach in a competitive environment. Stackelberg game is used to examine how members of the chain interact, and Nash equilibrium was used to find optimal strategies for players under different customer-centric approaches.

Findings

The results show that the total supply chain profit is higher when both organized and unorganized retailers use a customer-centric approach independently instead of collaborating process. The result, in addition, establishes that when the dissatisfying cost exceeds a certain threshold (1.5), the total profit is higher for the organized customer-centric effort model compared to the other two models.

Originality/value

The main contribution of the study is to examine the effect of customer-centric retailing, considering dissatisfying costs on supply chains profit and individual decision-making under price competition between organized retailers and unorganized retailers. The authors developed different mathematical models in the different customer-centric approach.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 11
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 25 January 2023

Farhad Nazir

The purpose of this study is to discern the underlying dimensions of destination branding and social media in the socio-geographical context of Pakistan. The study while selecting…

Abstract

Purpose

The purpose of this study is to discern the underlying dimensions of destination branding and social media in the socio-geographical context of Pakistan. The study while selecting an event – Pakistan Tourism Summit 2019 – has explored the narratives of foreign social media influencers (SMIs). These narratives and content of tourism website of Pakistan have been comparatively analyzed to disentangle the voluntary and involuntary branding eventualities.

Design/methodology/approach

Qualitative research strategy has been adopted. Using the interface of NVivo 12, thematic analysis on the narratives of foreign influencers and content of tourism website has been performed. Eventually, influencer’s videos and website’s content have been transcribed and integrated into inductive themes.

Findings

The findings implies that multiple halt points exist in tourism branding of Pakistan. Stigmatized image as a dangerous place for visitation, superficial/exaggerated branding by the influencers, colonial mindset to marginalize the domestic influencers, domestic branding through foreign influencers and veiled tourism potential are the various dimensions emerged during analysis phase.

Research limitations/implications

Given the limitations of the qualitative research approach, the current study lacks statistical avenues of quantitative or mix-method studies. Selection of a single event and website further limits this study and calls for the necessity of future studies having wider units of data collection and other portals of social media.

Practical implications

For policy makers, academia and supply sector, this study offers touchpoints to be emphasized in the strategic, legal and theoretical fronts of destination branding.

Originality/value

Despite the hegemony of SMIs in destination branding, there is scarcity of research on the paybacks of such branding campaigns. This endeavor in response to this call, accentuated the destination branding via foreign social media activists regarding the tourism potential of Pakistan. Findings provides novel insights and branding ethos deemed necessary to be considered in destination branding strategies/campaigns.

Details

Qualitative Market Research: An International Journal, vol. 26 no. 4
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 28 February 2023

Alka Nand, Amrik Sohal, Ilya Fridman, Sairah Hussain and Mark Wallace

Emerging technologies have the capacity to transform industries offering substantial benefits to users. Given the increasing demand for advanced logistics services, third-party…

Abstract

Purpose

Emerging technologies have the capacity to transform industries offering substantial benefits to users. Given the increasing demand for advanced logistics services, third-party logistic service providers (LSPs) face greater pressure to deploy and realise these technologies, especially given the demands and operational challenges created during the COVID-19 crisis. Drawing upon the diffusion of innovation (DOI) theory and technology–organisation–environment (TOE) framework, this paper goes beyond just identifying drivers and barriers to technology adoption to understanding how LSPs and industry experts perceive these drivers and barriers and simultaneously confront and undertake actions to implement them.

Design/methodology/approach

An exploratory study was conducted in three phases: (1) in-depth interviews with twelve stakeholders in the Australian logistics industry; (2) five in-depth interviews conducted with stakeholders during the COVID-19 crisis and (3) a focus group discussion session. All interviews were analysed using content analysis and revealed several drivers for the deployment of emerging technologies, including internal organisational factors that drive supply chain (SC) network optimisation.

Findings

The analysis of the three phases identified several drivers for the deployment of emerging technologies in logistics, including internal organisational factors that drive SC network optimisation. Also identified were external drivers including the impact of the COVID-19 crisis, along with barriers and specific actions that were considered and implemented by LSPs for sustainable operations, particularly in a post-COVID-19 environment.

Originality/value

This study explores organisational and industry drivers for the implementation of emerging technologies. Explicitly, it extends the extant research by highlighting organisational and industry drivers and enablers that influence adoption and deployment of emerging technologies. Second, it advances the existing perspectives on LSPs in the Australian context on the development and implementation of technology strategies. The paper offers insights around implementation of technologies, directly obtained from industrial application for managers and practitioners.

Details

Industrial Management & Data Systems, vol. 123 no. 5
Type: Research Article
ISSN: 0263-5577

Keywords

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