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1 – 10 of 386Jan Erik Samzelius and Sara E. Miller
With this software, strategic managers can quickly build sophisticated simulations on their Macintoshes. Case in point: A forecast for a regional Bell operating company.
Sara C. Closs-Davies, Doris M. Merkl-Davies and Koen P.R. Bartels
The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities…
Abstract
Purpose
The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”.
Design/methodology/approach
The authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription devices, expertise and locales. They adopt an ethnographic approach based on interviews, archival data and field notes to gain a deep understanding of citizens' lived experiences of ATGs when claiming Tax Credits.
Findings
The authors find that ATGs play a key role in transforming TC claimants into self-disciplined “citizen-subjects” whose decisions are informed by market logic. When claiming TC, citizens interact with ATGs and are transformed into “entrepreneurs of the self” who internalise neoliberal ideology and associated beliefs and assumptions of poverty, work and the welfare state. In this process of subjectification, ATGs (re)construct their identities from welfare recipients to “responsible” and “accountable” hardworking individuals and families. However, ATGs perversely disempower claimants who lack the required human capital for becoming responsible for their own welfare, and thus ultimately maintain socio-economic inequality.
Research limitations/implications
Participants were drawn from a relatively narrow geographic area.
Practical implications
The authors reveal how accounting as a technology of government (dis)empowers individuals vis-à-vis the state and spurs inequality dependent on personal circumstances and calculative skills.
Originality/value
The authors contribute to the accounting literature by showing how neoliberal ideology is articulated, operationalised and reinforced by dynamic and repetitive interactions with ATGs of the UK TC scheme. The study helps deepen the understanding of the processes through which socially and economically disadvantaged individuals are transformed into self-governing economic agents responsible for their own welfare.
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María Jesús Rodríguez-Gulías, David Rodeiro-Pazos, Nuria Calvo and Sara Fernández-López
This paper provides empirical evidence for how gender diversity in top management teams (TMTs) and collaboration with university and technological centres lead to innovation…
Abstract
Purpose
This paper provides empirical evidence for how gender diversity in top management teams (TMTs) and collaboration with university and technological centres lead to innovation outcomes. The authors review past research on these concepts and illustrate their individual and joint effects on process innovation specifically in the unique context of family firms (FFs).
Design/methodology/approach
The authors used a sample of 788 Spanish manufacturing family firms in 2016 and applied logistic regression models since the dependent variables are dummies.
Findings
The authors found a positive relationship between gender-diverse TMTs, process innovation and research and development (R&D)-based process innovation. Similarly, the collaboration with university technological centres is positively associated with higher innovation outcome of FFs. In addition, the authors also found that the presence of women in TMTs shapes the relationship between the collaboration with university technological centres and process innovation.
Originality/value
This paper contributes to the research on collaborative innovation in FFs by emphasizing the collaboration with university technological centres, an external partner often ignored by this stream of literature. This research also responds to the calls for further study of the effect of the heterogeneity of the TMTs on the innovation outcome of FFs, from the perspective of the resource-based view (RBV) of the firms.
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Evgenii Aleksandrov and Sara Giovanna Mauro
This paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue…
Abstract
Purpose
This paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue unfolds within the public budgeting field over time and how to stimulate it further, by investigating the case of a specific journal oriented to budgeting topics.
Design/methodology/approach
Applying a case study strategy, this paper reviews previous studies on public budgeting published in one specific journal, the Journal of Public Budgeting, Accounting and Financial Management (JPBAFM), from its “online inception” in 1994 to 2020. Borrowing ideas from dialogue literature, the authors analyse 108 selected papers according to a multi-dimensional framework for exploring research dialogues taking into account the year of publication, authorship (and affiliation), research setting, method and theoretical approach, and, above all, research topics on budgeting.
Findings
The findings illustrate that whilst public budgeting research has been fluctuating over time in the JPBAFM, there is a growing interest in the topic over the last several years (2015–2020). Yet, the journal illustrates a limited dialogic development of the field of public budgeting, where produced knowledge has been significantly North America-oriented, normative and quantitative-dominated. Until recently, only a limited role has been given to dialogue formation between researchers and practitioners, but the current debate is increasingly being enriched by new perspectives and a wider range of experiences. Finally, public budgeting has been addressed from multiple perspectives over time, with a significant impact determined by performance and participatory budgeting. Although multiple topics are receiving growing attention, it is still under-developed in the inter-dialogue formation between topics and theories, despite the more recently growing use of different theoretical approaches and empirical and analytical rigour.
Research limitations/implications
The research is limited to one journal as a case study and does not claim to provide an overall reflection of public budgeting research and related empirical generalisations. Instead, the authors strive for a theoretical generalisation of multi-dimensional dialogue importance in the field.
Originality/value
The value of the research lies in a comprehensive analysis of research dialogue formation within public sector budgeting over time in an international journal that has actively engaged with public sector issues and, specifically, with budgeting. By so doing, this paper adds a critical stand on the value of dialogue in fostering inter-contextual and inter-disciplinary research in the field of public budgeting.
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Zhanna Kremez, Lorelle Frazer, Scott Weaven and Sara Quach
The purpose of this paper is to provide an in-depth investigation of e-commerce strategy implementation in mature franchise organisations from both franchisor and franchisee…
Abstract
Purpose
The purpose of this paper is to provide an in-depth investigation of e-commerce strategy implementation in mature franchise organisations from both franchisor and franchisee perspectives.
Design/methodology/approach
This research employed a multiple case study method where the e-commerce strategies of two mature franchise organisations were investigated in depth. Franchising experts were interviewed to provide an additional dimension to this study.
Findings
This research found that e-commerce must be integrated with the overall business strategy for optimal franchise performance. Since all parties to the franchising relationship are affected by the introduction of e-commerce, both the franchisees’ and the franchisor’s interests must be considered when the strategy is being developed. In addition, the consumer’s perspective is central to how e-commerce is structured, and franchisees are best placed to know their customers’ needs because they are directly involved in operating their business and interfacing with customers.
Practical implications
A preliminary model for e-commerce structures in service and retail franchising has been developed that depends on the nature of the business, the distribution arrangements and the order fulfilment arrangements. The two main avenues in e-commerce structuring were centralisation and decentralisation.
Originality/value
This study contributes to knowledge through an in-depth investigation of the internal process of e-commerce implementation in franchise networks from both franchisor and franchisee perspectives.
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Sara Csillag, Zsuzsanna Gyori and Carmen Svastics
The purpose of this paper is to explore and analyse the barriers entrepreneurs with disabilities (EWD) face when establishing their own enterprises, as well as the supporting…
Abstract
Purpose
The purpose of this paper is to explore and analyse the barriers entrepreneurs with disabilities (EWD) face when establishing their own enterprises, as well as the supporting factors in starting and running a business.
Design/methodology/approach
This is an explorative study. Data were collected using semi-structured interviews with ten Hungarian entrepreneurs with physical disabilities or sight-loss, during the summer of 2018.
Findings
The paper classifies the barriers and supporting factors, as personal, economic and social. Based on the perceptions of the entrepreneurs, personal characteristics, identity and various types of family support play an important role in becoming entrepreneurs, but the entrepreneurial ecosystem generally is not favourable in Hungary, and there are no special support programmes focussing on EWD.
Research limitations/implications
Sample size is a serious limitation: the ten entrepreneurs do not represent in any sense the entire EWD community in Hungary, so the patterns found cannot be considered a generally valid picture.
Originality/value
The article contributes to the literature on entrepreneurship and disabilities, especially through the systematic review of the possible barriers and supporting factors and to the existing empirical body of knowledge by shedding light on the barriers and supporting factors in a rarely investigated region, in Central Europe: Hungary.
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Sara Michelle Miller and Lieke van Heumen
This paper aims to report process findings of two online inclusive research projects with people with intellectual and developmental disabilities (IDD). It includes a discussion…
Abstract
Purpose
This paper aims to report process findings of two online inclusive research projects with people with intellectual and developmental disabilities (IDD). It includes a discussion of the potential benefits and barriers of online inclusive research and its impact on the future of inclusive research.
Design/methodology/approach
Two researchers describe the transition of their inclusive research projects from in-person to online formats and highlight how they operationalized the principles of inclusive research throughout these transitions.
Findings
Potential benefits of inclusive research include enabling participation of research participants with IDD when in-person methods are not safe or feasible, increasing participant control of the research environment, stimulating participants’ online skill development and reducing geographic and support barriers to participation in research. A barrier to participation in online inclusive research includes people with IDD’s lack of access to online spaces and Web-enabled devices. Additionally, people with IDD have support and communication needs that are not always accommodated by online skills training and access to the internet. To conclude, inclusive researchers need to develop skills and reflexivity specific to online research environments.
Originality/value
Inclusive online research with people with IDD brings unique ethical and methodological challenges that have not been well explored in the literature. Engaging people with IDD in research using online tools expands the terrain of inclusive research, opening possibilities for even greater inclusion and participation.
Inclusive abstract
Two researchers could not do their research studies because of the pandemic. They did them online. The studies were with people with disabilities.
Being online can make it easier for people with disabilities to be a part of a study. They can choose how to be a part of the study. They can also learn more skills.
Being online can be hard for people with disabilities. Some do not have a computer or smartphone. Some do not know how to use them. Researchers may not know how to help people with disabilities to be a part of an online study.
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Christian Boris Brunner, Sebastian Ullrich, Patrik Jungen and Franz-Rudolf Esch
The purpose of this paper is to investigate the impact of symbolic product information (symbolic product design) on consumers’ perceived brand evaluations. In an experimental…
Abstract
Purpose
The purpose of this paper is to investigate the impact of symbolic product information (symbolic product design) on consumers’ perceived brand evaluations. In an experimental setting, the authors consider as key factors the congruence between symbolic product design and product category, the level of product involvement as well as brand strength.
Design/methodology/approach
In an experiment of 490 participants, consumers are confronted to different symbolic product designs connotations. Based on the cognitive process model “SARA” (selective activation, reconstruction and anchoring), the authors examined how symbolic product design associations are used as heuristics in the working memory when making brand judgement.
Findings
The results show that product design associations are used in consumers’ information processing as anchor for brand evaluations. This effect is stronger if symbolic design associations are incongruent to the product category because of consumers’ deeper elaboration process. Furthermore, the impact of symbolic product design is higher for weak compared to strong brands.
Research limitations/implications
This research supports the cognitive process model “SARA” being an appropriate foundation explaining the effects of symbolic product design. Further research should extend this experiment, using a field study in a more realistic setting and/or a choice situation between different alternative product designs at the point of sale. Furthermore, the consumers’ elaboration process should be manipulated differently, e.g. in a mental load condition.
Practical implications
Symbolic product design is important to enhance brand association networks in the consumers’ mind, particularly if the brand is weak. Marketers should use incongruent symbolic product information to differentiate from competitors who use “stereotype” product designs.
Originality/value
Research about product design in the marketing discipline is still limited. The authors analyse the impact of symbolic product design on brand evaluations in an experimental setting of 490 respondents in four product categories. The findings support that consumers use product design as heuristics to evaluate brands.
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Anastasia Miller, Sara A. Jahnke and Karan P. Singh
The purpose of this article was to identify factors impacting burnout, resilience and quality of life in rural career firefighters. In addition, sources of stress and the impact…
Abstract
Purpose
The purpose of this article was to identify factors impacting burnout, resilience and quality of life in rural career firefighters. In addition, sources of stress and the impact of generational differences were explored.
Design/methodology/approach
An exploratory cross-sectional survey was conducted at a rural career fire department.
Findings
The findings of the project indicate that the firefighters had high levels of compassion satisfaction (CS) and relatively low levels of secondary traumatic stress and burnout; displayed moderate to high psychological resilience and the majority felt moderate to high organizational support, but there was a noticeable minority who did not feel supported by the department. Findings indicate that organizational support is significantly related to both burnout and resilience. The majority of the men (88.3%) reported moderate to high risk for alcohol-related problems and over three-quarters (78.6%) reported binge drinking behavior in the past year. Qualitative findings highlight generational differences and chain of command challenges as primary stressors.
Originality/value
This is a unique study in that it focuses on a rural career department. What was found were issues similar to those facing urban career fire departments.
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Michele N. Medina-Craven, Emily Garrigues Marett and Sara E. Davis
This conceptual paper explores how the activation of the individual-level trait grit can explain variance in successor willingness to take over leadership of the family firm.
Abstract
Purpose
This conceptual paper explores how the activation of the individual-level trait grit can explain variance in successor willingness to take over leadership of the family firm.
Design/methodology/approach
Drawing from trait activation and situation strength theories, the authors develop a framework to examine the interactions of the two dimensions of grit (passion and perseverance) on the successor's willingness to take control of the family firm.
Findings
The authors identify how the grit dimensions would interact with the situational cues present during the succession process to predict the successor's willingness to take control of the family firm and offer testable propositions to guide future empirical work.
Originality/value
The authors help to address the growing need for additional microfoundational family firm research by drawing insights from organizational behavior theories and personality research and apply them to the family firm succession process.
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