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1 – 10 of over 62000This paper examines the calculative practices used by the Slave Compensation Commission to value a slave for the purposes of compensating slave owners on the abolishment of…
Abstract
Purpose
This paper examines the calculative practices used by the Slave Compensation Commission to value a slave for the purposes of compensating slave owners on the abolishment of slavery across the British colonies in 1833. It contributes to accounting research in the field of valuation, particularly to understanding the practices of valuing human life.
Design/methodology/approach
The methodology is primarily archival and draws on the records of the Slave Compensation Commission held at the British National Archives (Kew).
Findings
The paper makes two contributions to the literature. Firstly, it contributes to the valuation studies literature by suggesting the significance of understanding the practice of valuation as a product of the dynamics of strategic action fields (Fligstein and McAdam, 2012). Secondly, it contributes to the theory of strategic action fields by revealing the role of calculative technologies in supporting the organizational apparatus of valuation within the Slave Compensation Commission, and therefore suggests the powerful role of accounting in stabilizing a strategic action field.
Originality/value
The paper provides novel insights into the monetary commensuration of life and the role of calculative technologies in that valuation process.
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Federico Brunetti, Dominik T. Matt, Angelo Bonfanti, Alberto De Longhi, Giulio Pedrini and Guido Orzes
This paper proposes adequate strategies that companies, public administrators and organisations in the education industry can undertake to successfully face the challenges of…
Abstract
Purpose
This paper proposes adequate strategies that companies, public administrators and organisations in the education industry can undertake to successfully face the challenges of digital transformation in a regional innovation system. This research considers stakeholders that operate in the Tyrol–Veneto macroregion (the Tyrol, South Tyrol and Veneto areas), a significant case of moderately innovative European macroregion.
Design/methodology/approach
This study undertakes explorative research based on a qualitative method. It adopts a place-based multi-stakeholder approach to emphasise the role of three categories of stakeholders (companies, educational system and regional governments) in facing digital changes. More precisely, interviews with 60 stakeholders from the Tyrol–Veneto macroregion were conducted and examined via both text mining analysis and content analysis. First, correspondence factor analysis was performed using IRaMuTeQ software to identify homogeneous subsets of concepts (pillars–i.e., macroareas of strategic actions). Second, two coding phases were implemented using NVivo software to detect strategic fields of action and specific strategic actions undertaken to address the challenges of digital transformation.
Findings
The results highlight that digital transformation is a pervasive challenge of regional innovative system that requires a multifaceted set of strategic actions falling into three main pillars. The first pillar, named “culture and skills”, includes three strategic fields of action as follows: digital education, talents and digital culture. The second pillar, named “infrastructures and technologies”, points out the need of information, interaction and artificial intelligence as key strategic fields of action. The third pillar, named “ecosystems”, highlights the importance of investing in medium- to long-term visions, partnerships and life quality. In brief, this study shows that standalone interventions are insufficient to tackle digital transformation from a systemic perspective. Moreover, this study outlines the potential contribution of each category of stakeholder to foster the digitalisation of the Tyrol–Veneto macroregion.
Practical implications
This study highlights the importance of developing digital culture and skills before investing in digital infrastructure and technology in a moderately innovative macroregion. Companies should alter their vision before reconfiguring their business models, invest in smart working and establish contacts with start-ups. In addition, this study recommends that public administration should mainly invest in digital education and partnerships, while, in terms of education and training organisations, it suggests providing digital skills to several cohorts of both students and workers. Policy implications call for the creation of new occasions of cooperation among stakeholders by fostering “table talks” as strategic and policy actions and by making more financial resources available to encourage the digital transformation processes.
Originality/value
The results of this study may be adapted to the characteristics of other regional innovative systems and used as a reference point in terms of the improvement of business, market and local development.
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Marc K. Peter, Corin Kraft and Johan Lindeque
The purpose of this paper is to capture the collective understanding of digital transformation (DT) across Swiss businesses and establish a reference framework based on the…
Abstract
Purpose
The purpose of this paper is to capture the collective understanding of digital transformation (DT) across Swiss businesses and establish a reference framework based on the strategic action field (SAF) theory.
Design/methodology/approach
A number of Swiss associations provided their databases for an online survey. The large sample includes 2,590 participants from 1,854 organisations and delivered over 4,200 descriptions of DT, categorised into seven SAFs. A cross tabulation of SAF combinations by firm size identified 127 possible SAF combinations which constitute the common understanding of DT.
Findings
The data set allowed the identification of SAFs and the conceptualisation of DT based on a shared understanding. Drivers of digital transformation are: process engineering, new technologies and digital business development, supported by digital leadership and culture, the cloud and data, customer centricity and digital marketing.
Research limitations/implications
For practitioners, the study provides the SAFs that should be considered for DT strategies. For academic scholars, a unique data set has allowed the study of DT by analysing action field combinations, revealing a nuanced constellation of SAFs. Limitations are the focus on Swiss organisations and a convenience sample for collecting the analysed data.
Originality/value
For the first time, the shared understanding of DT in Swiss businesses – based on SAFs – has allowed a conceptualisation of DT in order to provide guidance to businesses managers and employees.
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Allyson Stewart‐Allen and Michael Christ
Reviews the latest management developments and training programs within the Lufthansa School of Business and the London Business School.
Abstract
Purpose
Reviews the latest management developments and training programs within the Lufthansa School of Business and the London Business School.
Design/methodology/approach
Under the “Preferred Partnership Concept” the LHSB co‐operates with three internationally‐renowned business schools for major executive training programs. London Business School (LBS) is one of these three contracted partners. The main focus of the partnership is the General Management Programme (GMP), which has now been held successfully in close co‐operation between the LBS and the LHSB for the third time.
Findings
The key to the ongoing success of the GMP has been the communication within the team producing the three live events in three global locations. The program's success is a direct result of the consistency and quality of communication, of team members' desire to continuously improve the modules, project management, the briefing process for presenters (whether faculty members, Lufthansa Board members, guest speakers), and the detailed checklists and scheduling by the LBS Program Manager.
Practical implications
Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.
Originality/value
The paper examines key areas in advanced management training (and development) and highlights two unique and interlinked strategic concepts.
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Orlagh Reynolds, Maura Sheehan and Rachel Hilliard
The purpose of this paper is to look at the role played by three archetypal constructs pertaining to the individual sustainability-oriented entrepreneur, namely prior knowledge…
Abstract
Purpose
The purpose of this paper is to look at the role played by three archetypal constructs pertaining to the individual sustainability-oriented entrepreneur, namely prior knowledge, sustainability orientation and sustainability intention, in legitimation behavior and explores their strategic utility.
Design/methodology/approach
The author studies legitimacy-seeking behavior in the case of ten sustainability-oriented entrepreneurs. A qualitative case study approach is used, capturing evidence of legitimation behavior in the startup phase through interviews, participant observation and documentation analysis.
Findings
Prior knowledge and sustainability orientation appear to offer little value beyond their role as necessary factors in maintaining legitimacy. Both appear to have limited strategic value for legitimation in comparison to sustainability intention. Intention as a construct embodies the “paradox” of sustainability-oriented entrepreneurship, and learning to successfully overcome this paradox to strategically utilize intention in legitimation is crucial for these entrepreneurs.
Practical implications
Knowledge of these factors could assist sustainability-oriented entrepreneurs in strategically utilizing these factors as agency when dealing with diverse stakeholder expectations to achieve their enterprising goals. Strengthening knowledge on factors important for legitimacy is pertinent in supporting this shared value approach to entrepreneurship.
Originality/value
Little theoretical or empirical attention has been paid to the complexity of strategic legitimation behavior of sustainability-oriented entrepreneurs. This paper provides novel empirical insight into what role these archetypal factors play in legitimation behavior and how they can be strategically utilized.
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Angel Belzunegui-Eraso, David Duenas-Cid and Inma Pastor-Gosálbez
Social action implemented by the Church via its affiliated entities, foundations and associations may be viewed as a uniform activity. In reality, however, several organizational…
Abstract
Purpose
Social action implemented by the Church via its affiliated entities, foundations and associations may be viewed as a uniform activity. In reality, however, several organizational profiles exist that depend on the origin of these organizations (lay or religious), the scope of their activities (local or general) and their dependence on resources (whether from public administration or civil society). The paper aims to discuss these issues.
Design/methodology/approach
In this paper, the authors examine this diversity based on a 2015 study of every Catholic Church social organization with headquarters in Catalonia. For the study, the authors conducted a detailed analysis of these organizations in order to determine their nature, scope and structure. The methodology combined questionnaire, interviews and non-participant observation.
Findings
The social actions of these organizations lead to interesting debates, such as those on: charity/assistentialism vs social justice; professionalization vs voluntarism; and personal autonomy vs functional dependence resulting from the action. This study also highlights how important it is that Church organizations carry out social actions to generate social welfare in the welfare states of southern European countries.
Originality/value
It is the first time that a study of the social impact of the church and its organizational implications in Spain has been made.
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This research aims to focus on the strategic management by National Olympic Committees (NOCs) during the COVID-19 crisis. The authors investigate “How are strategies being…
Abstract
Purpose
This research aims to focus on the strategic management by National Olympic Committees (NOCs) during the COVID-19 crisis. The authors investigate “How are strategies being developed within European NOCs to tackle the impact of the corona crisis?” and “which measures have proven to be particularly helpful?”
Design/methodology/approach
The research uses a sequential exploratory mixed-methods approach. Five high-level representatives of European NOCs were interviewed using expert interviews to gain insights into their strategy development process. The interviews were analyzed using qualitative content analysis, and a questionnaire was developed based on the results. Nineteen other European NOCs were surveyed using this questionnaire to verify the strategy development process steps on a larger sample.
Findings
The research resulted in a six-step NOC strategy development process framework, with helpful measures for each step. It can help the organizations to better cope with current or upcoming crises.
Originality/value
This framework can serve as a guide for NOCs to find the right steps and measures to better perform in crisis situations.
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The purpose of this paper is to introduce translational mobilization theory (TMT) and explore its application for healthcare quality improvement purposes.
Abstract
Purpose
The purpose of this paper is to introduce translational mobilization theory (TMT) and explore its application for healthcare quality improvement purposes.
Design/methodology/approach
TMT is a generic sociological theory that explains how projects of collective action are progressed in complex organizational contexts. This paper introduces TMT, outlines its ontological assumptions and core components, and explores its potential value for quality improvement using rescue trajectories as an illustrative case.
Findings
TMT has value for understanding coordination and collaboration in healthcare. Inviting a radical reconceptualization of healthcare organization, its potential applications include: mapping healthcare processes, understanding the role of artifacts in healthcare work, analyzing the relationship between content, context and implementation, program theory development and providing a comparative framework for supporting cross-sector learning.
Originality/value
Poor coordination and collaboration are well-recognized weaknesses in modern healthcare systems and represent important risks to quality and safety. While the organization and delivery of healthcare has been widely studied, and there is an extensive literature on team and inter-professional working, we lack readily accessible theoretical frameworks for analyzing collaborative work practices. TMT addresses this gap in understanding.
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Danielle Warnecke, Rikka Wittstock and Frank Teuteberg
Benchmarks provide a strategic tool for assessing the sustainability impacts of urban development. Addressing the need for practitioners to evaluate their initiatives, track…
Abstract
Purpose
Benchmarks provide a strategic tool for assessing the sustainability impacts of urban development. Addressing the need for practitioners to evaluate their initiatives, track progress and determine their competitive position, this paper aims to introduce the conception and implementation of a smart city maturity assessment and benchmarking tool.
Design/methodology/approach
Following a design science approach, application objectives are defined based on a review of literature and related benchmarking tools. Focusing on a subset of functions for the prototype version, these objectives are operationalized by development of a smart mobility maturity model, indicator set and survey. A two-step evaluation by means of a test run using data of five cities and expert interviews confirms the tool’s functionality.
Findings
Compliance with the defined objectives is achieved by implementation of a Web-based self-assessment tool using objective indicators. Future development iterations are to integrate additional smart city action fields.
Practical implications
Delivering a city’s maturity level, the tool enables stakeholders to measure the impact of their initiatives. Benchmarking functions for tracking progress and comparison with other projects are provided in the form of graphical analyses. Ac-tionable guidance is supplied for improving the city’s standing.
Social implications
Strategies supporting a sustainable lifestyle are crucial for smart city development, as the shaping of attractive living spaces and a reliable information and communication technology and physical infrastructure form major selling points for attracting skilled workers, businesses, tourists and citizens.
Originality/value
Enabling practitioners to self-evaluate their initiatives, providing the option to track progress and supplying guidance for improving a city’ standing, the proposed solution represents a novel form of knowledge transfer.
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Elsa Vieira, João J. Ferreira and Ricardo São João
The blue ocean strategy refers to how rebuilding the inputs that customers value in the designing of a new value curve fundamentally requires a four field of action structure…
Abstract
Purpose
The blue ocean strategy refers to how rebuilding the inputs that customers value in the designing of a new value curve fundamentally requires a four field of action structure: reduce, eliminate, create and raise. However, this does not propose a methodology to identify these fields of action. Hence, the purpose of this study is to present importance-performance analysis (IPA), as a support tool to identify these fields of action given their relevance and utility to managers.
Design/methodology/approach
The 101 ex-customers of health club answered a survey to determine the cut-off boundaries for IPA, and therefore, maximising the discriminatory power of the logistical regression model. This correspondingly incorporated the evaluation of both the area below the receiver operating characteristic curve (ROC) and the adoption of coefficients for concordance and correlation.
Findings
The research results demonstrate the need to concentrate efforts on the attributes of: price, responses to complaints, emergency procedures, innovative services, changing rooms, support for selecting the activities members choose to undertake and an appropriate number of members per activity. With low levels of performance and importance, are candidates for elimination, specifically, the availability of specialist appointments, member socialisation activities, maintaining memories of members, bar services and services for children.
Originality/value
The contribution: presenting an IPA methodology applicable to identify the fields of action recognised by the blue ocean strategy as the literature currently only covers concrete situations in which organisations achieve success through reducing, eliminating, creating and elevating and does not set out any methodology to identify those same fields of action; the definition of the cut-off points in IPA based on the ROC curve, which is a more rigorous and exact statistical method than that applied in other studies; the study population, the ex-customers, who not only represent a very important source of latent demand but also because ex-customers are likely to return more impartial.
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