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1 – 10 of 29Elsa Pedroso and Carlos F. Gomes
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Abstract
Purpose
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Design/methodology/approach
In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.
Findings
The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.
Research limitations/implications
Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.
Originality/value
Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.
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Sophie Hunt, Dag Håkon Haneberg and Luitzen de Boer
This paper aims to make sense of the social enterprise in a frame of social procurement and conceptualise it as a provider of public welfare based on bibliometric material…
Abstract
Purpose
This paper aims to make sense of the social enterprise in a frame of social procurement and conceptualise it as a provider of public welfare based on bibliometric material. Comprehensively, it contributes to developments in social procurement, which has received limited attention.
Design/methodology/approach
Scoping literature from Web of Science and using bibliometric methods, the paper identifies and qualitatively explores the literary intersections between social enterprise and social procurement.
Findings
Of the 183 articles, four literary clusters are revealed illustrating scholarly intersections and a detailed exploration of social enterprise as a public provider. The alignment and themes of the clusters further indicate the application of, and role played by, social enterprise in social procurement. Collectively, they reveal the dominance of social enterprise in this dyadic relationship and a minor undertaking of research in social procurement.
Social implications
This “sense-making” groundwork forms a foundational step in developing our understanding of procurements through social enterprises. Furthermore, a positioning and conceptualisation of social enterprise accredits their utility and applicability in delivering public benefits. In this way, the paper informs and supports scholarly and practice-based interest into social enterprises for the delivery of public services.
Originality/value
The paper presents the first bibliometric conceptualisation of social enterprise in relation to social procurement and offers detailed insights through the bibliometric clusters. Furthermore, the paper contributes to the underdeveloped social dimension of procurement and bridges the gap between two distinct fields of scholarship: public management and administration and social entrepreneurship.
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Carlos Bauer, John M. Galvan, Tyler Hancock, Gary K. Hunter, Christopher A. Nelson, Jen Riley and Emily C. Tanner
Sales organizations embrace technological innovation. However, salespeople’s willingness to use new technology influences a firm’s return on investment, representing a significant…
Abstract
Purpose
Sales organizations embrace technological innovation. However, salespeople’s willingness to use new technology influences a firm’s return on investment, representing a significant concern for the organization. These concerns highlight tensions regarding the tradeoffs associated with technology implementations. The purpose of this study is to offer insights that help reduce the complexities of sales technology (ST) by exploring the changing dynamics of contemporary business relationships.
Design/methodology/approach
This paper synthesizes the ST literature using the service ecosystem perspective to propose the sales techno-ecosystem (STE) framework, providing new insights into organizational decision-making related to the ongoing digital transformation of sales tasks.
Findings
This synthesis of the ST literature with the service ecosystem seeks to clarify the impact of technology within the evolving nature of buyer–seller relationships by providing four unique perspectives.
Research limitations/implications
Perspective 1 reviews the sales-service ecosystem framework and develops the theoretical underpinnings and relevant terminologies. Perspective 2 summarizes critical aspects of the ST literature and provides foundations for future research in the STE. Perspective 3 offers a more granular view, explicating roles and contexts prevalent in buyer–seller–technology interactions. Perspective 4 provides a set of tenets and advances research questions related to each tenet.
Practical implications
The culmination of these four perspectives is the introduction of five key tenants designed to help guide strategy and research.
Originality/value
The paper advances Hartmann et al. (2018) service ecosystem paradigm by explicating critical aspects of its ST domain to generate insights for theory and practice.
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Llandis Gareth Barratt Barratt-Pugh and Dragana Krestelica
The purpose of this study was to explore the relationship between higher educational institution bullying policies and the subsequent cultural impact to determine the…
Abstract
Purpose
The purpose of this study was to explore the relationship between higher educational institution bullying policies and the subsequent cultural impact to determine the effectiveness of policy in ameliorating bullying within the university culture.
Design/methodology/approach
This study consisted of two separate but related case studies at two universities in different countries, focussing on university staff. The field work gathered data about existing anti-bullying policy, the extent to which it was part of the organisational culture for staff, and the levels of staff bullying experienced or seen within the organisation. Both qualitative and quantitative data were collected.
Findings
The study found that despite one university having significant policy and the other having very little policy, the knowledge of policy in both universities was and subsequent experience of bullying for staff were very similar.
Research limitations/implications
The findings indicate that anti-bullying policy alone appears to have a limited impact on organisational behaviour. This suggests that the entrenched and historical master/servant relations of academia enable such practices to continue. Policy implementation is insufficient and training and development to generate more inclusive, people-focussed management cultures is necessary to ameliorate bullying behaviour.
Practical implications
The paper draws on the experiences, critique and suggestions of the study participants to prepare a possible agenda for cultural change that human resource (HR) managers could develop in association with academic and professional managers within their institution.
Social implications
The findings suggest that in any social setting or organisational structure where strong historical patterns of master/servant endure, the opportunity for bullying behaviours to grow and flourish is fertile and that policy statements alone may have little impact on curtailing such behaviour.
Originality/value
This study makes two contributions to existing knowledge. First, it provides evidence that anti-bullying policy is alone unlikely to have an effective impact on instances of bullying within the culture. Second, the case study contrast displays that unacceptable levels of bullying exist in two very different institutions in two very different cultures. Whilst one country has a war-torn history and the other exists in splendid isolation, the same patterns persist, indicating that universities have structured cultural issues that are difficult to change.
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Abstract
Purpose
The purpose of this study is to examine the underlying mechanisms of exploitative innovation and exploratory innovation between social media usage and organizational agility, and elucidate the moderating role of learning goal orientation (LGO) in the above relationships, based on adaptive structuration theory (AST).
Design/methodology/approach
Based on a multiple-respondent matched survey of 334 Chinese e-commerce firms, authors employed structural equation modeling to examine the correlations among social media usage, exploitative innovation, exploratory innovation and organizational agility. Hierarchical regression analysis was used to examine the moderating role of LGO.
Findings
This study's empirical findings demonstrate that exploitative innovation and exploratory innovation mediate the relationship between social media usage and organizational agility in different ways. Further, LGO positively moderates the relationship between social media usage for customer acquisition and exploratory innovation, as well as the relationship between social media usage for customer relationship and exploitative innovation.
Practical implications
Firms are advised to leverage different types of social media usage to facilitate exploitative innovation and exploratory innovation and promote organizational agility. In addition, LGO within a firm should be established to enhance the effects of social media usage on exploitative innovation and exploratory innovation.
Originality/value
This study adds to the literature on social media usage by proposing and examining exploitative innovation and exploratory innovation as explanatory mechanisms to facilitate organizational agility. This study further identifies LGO as a boundary condition of social media usage's effect on exploitative innovation and exploratory innovation. By contextualizing social media as advanced information technology, this study contributes to the contextualization of AST in the social media context.
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Julien Figeac, Nathalie Paton, Angelina Peralva, Arthur Coelho Bezerra, Héloïse Prévost, Pierre Ratinaud and Tristan Salord
Based on a lexical analysis of publications on 529 Facebook pages, published between 2013 and 2017, this research explores how Brazilian left-wing activist groups participate on…
Abstract
Based on a lexical analysis of publications on 529 Facebook pages, published between 2013 and 2017, this research explores how Brazilian left-wing activist groups participate on Facebook to coordinate their opposition and engage in social struggles. This chapter shows how activist groups set up two main digital network repertoires of action when mobilizing on Facebook. First, in direct connection with major political events, the platform is used as a media arena to challenge governments’ political actions and second, it is employed as a tool to coordinate mobilization, whether these mobilizations are demonstrations on the street or at cultural events, such as at a music concert. These repertoires of action exemplify ways in which contemporary Brazilian activism is carried out at the intersection of online and offline engagements. While participants engage through these two repertoires, this network of activists is held together over time through a more mundane type of event, pertaining to the repertoire of action allowing the organization of mobilization. Stepping aside from opposition and struggles brought to the streets, the organization of cultural activities, such as concerts and exhibitions, punctuates the everyday exchanges in activists’ communications. Talk about cultural events and their related social agendas structures activist networks on a medium-term basis and creates the conditions for the coordination of (future) social movements, in that they offer the opportunities to stay in contact, in addition to taking part in occasional gatherings, between more highly visible social protests.
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Cristina Mele and Tiziana Russo-Spena
In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology…
Abstract
Purpose
In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology smartness’ to refer to the ability of technology to sense, adapt and learn from interactions. Accordingly, we seek to address how smart technologies (i.e. cognitive and distributed technology) can be powerful resources, capable of innovating in relation to actors’ agency, the structure of the service ecosystem and value co-creation practices.
Design/methodology/approach
This conceptual article integrates evidence from the existing theories with illustrative examples to advance research on service innovation and value co-creation.
Findings
Through the performative utterances of new tech words, such as onlife and materiality, this article identifies the emergence of innovative forms of agency and structure. Onlife agency entails automated, relational and performative forms, which provide for new decision-making capabilities and expanded opportunities to co-create value. Phygital materiality pertains to new structural features, comprised of new resources and contexts that have distinctive intelligence, autonomy and performativity. The dialectic between onlife agency and phygital materiality (structure) lies in the agencement of smart tech–enabled value co-creation practices based on the notion of becoming that involves not only resources but also actors and contexts.
Originality/value
This paper proposes a novel conceptual framework that advances a tech-based ecology for service ecosystems, in which value co-creation is enacted by the smartness of technology, which emerges through systemic and performative intra-actions between actors (onlife agency), resources and contexts (phygital materiality and structure).
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This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions…
Abstract
Purpose
This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions are (i) whether certain elements of Scott’s (2014) institutional pillars attenuate (accentuate) corporate and public accountability; (ii) whether the presence of ruling party-affiliated enterprises (RPAEs) create an increase (decrease) in the degree of corporate (public) accountability; and (iii) whether there is a particular form of ownership change that transforms RPAEs into public investment companies.
Design/methodology/approach
Using a qualitative research methodology that involves term frequency and thematic analysis of publicly available textual information, the paper examines Mechkova et al.’s (2019 forms of government accountability. The paper analyzes the gaps between the de jure and de facto accountability using the institutional pillars framework.
Findings
The findings of the paper are three. First, there are gaps between de jure and de facto in all three (vertical, horizontal and diagonal) forms of government (public) accountability. Second, the study finds that more than three fourth of the parties that contested the June 2021 election did have regional focus. They did not advocate for accountability. Third, Ethiopia’s RPAEs are unique. They have regional focus and are characterized by severe forms of agency and information asymmetry problems.
Research limitations/implications
The main limitation of the paper is its exploratory nature. Extending this research by using cross-country data could provide a more complete picture of the link between corporate (public) accountability and a country’s institutional pillars.
Practical implications
Academic research documents that instilling modern corporate (public) governance standards in the Sub Sahara Africa (SSA) region has shown mixed results. The analysis made in this paper is likely to inform researchers and policymakers about the type of change that leads to better corporate (and public) accountability outcomes.
Social implications
The institutional change proposed in the paper is likely to advance the public interest by mitigating agency and information asymmetry problems and enhancing government accountability. The changes make the enterprises investable, save scarce jobs, enhance diversity and put the assets in RPAEs to better use.
Originality/value
To the best of the authors’ knowledge, this is the first paper that uses the institutional pillars analytical framework to examine an SSA country's corporate (public) accountability problem. It demonstrates that accountability is a domestic and a (novel) traveling theory. The paper identifies the complexity of resolving the interlock between political institutions and business enterprises. It theorizes that it is impossible to instill modern corporate (public) accountability standards without changing regulatory, normative and cultural cognitive pillars of institutions. The paper contributes to the change management and public interest literature.
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