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1 – 7 of 7Robin Roslender, Susan Hart and Christian Nielsen
This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the…
Abstract
Purpose
This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.
Design/methodology/approach
The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.
Findings
The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.
Practical implications
Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.
Originality/value
The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.
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Lillian Fok, Yun-Chen Morgan, Susan Zee and Valerie E. Mock
This study aims to examine the direct and indirect effects of organizational culture (OC) and total quality management practices (TQMPs) on the relationship between green…
Abstract
Purpose
This study aims to examine the direct and indirect effects of organizational culture (OC) and total quality management practices (TQMPs) on the relationship between green practices (GPs) and sustainability performance (SP) by using structural equation modeling (SEM) analysis.
Design/methodology/approach
This study proposed a conceptual research model of the relationships and formulated six hypotheses. This study used a structured questionnaire based on previous studies to collect relationship data to test these hypotheses, and 441 full-time managers from various US businesses responded. The complete and valid survey responses were then tested against the hypotheses using IBM SPSS Statistics and SEM-AMOS.
Findings
Results supported the relationships proposed in the research model. They indicated that a strong supporting OC and TQMPs might improve positive SP and GPs. Additionally, the more managers are aware of their companies' GPs, the more likely they will feel positive about the organization's SP.
Research limitations/implications
A larger sample size to ensure statistically minimum representation in several major industries would better validate the findings and help identify significant differences in industry-specific OCs, TQMPs, GPs and SPs. Similarly, ensuring a varied geographical representation (both within the USA and internationally) would help determine if the findings vary according to the respondent's location. Furthermore, collecting the data during Year 1 of the COVID-19 pandemic may have skewed the results. Thus, once the working environment has been normalized, the survey should be repeated to determine if the findings are valid post-pandemic.
Practical implications
The findings of this study provide important strategic guidance for managers who work to balance the implementation of corporate GPs and the triple bottom line dimensions of SP. For practitioners, the results showed that companies could accomplish both profitability and sustainability if they are willing to continuously pay attention to environmental issues and strategically invest in cost-efficient and eco-friendly initiatives.
Originality/value
To the best of the authors’ knowledge, this research is one of the first to explore how OC and TQMPs, directly and indirectly, affect the relationship between GPs and the triple bottom line dimensions of SP. These results imply that OC and TQMPs have a significant indirect impact on the relationship between GPs and the SP dimensions.
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Simone Guercini and Susan Maria Freeman
The paper addresses the following research question: how do decision-makers use heuristics in their international business (IB) environment? Whereas, the literature has focused on…
Abstract
Purpose
The paper addresses the following research question: how do decision-makers use heuristics in their international business (IB) environment? Whereas, the literature has focused on entrepreneurial companies, here contrasting approaches to learning and using heuristics in international marketing (IM) decisions are examined and discussed.
Design/methodology/approach
The paper aims to address a gap in the study of micro-foundations of internationalization, exploiting research from other disciplinary fields. It combines a multidisciplinary literature review and longitudinal case studies to illustrate different approaches in learning and using heuristics by international marketers.
Findings
International marketers can adopt “closed” heuristics that are consolidated and consistently followed, or “open” heuristics, which are constantly being adapted and learned. Established multinationals learn heuristics in international marketing decision-making, following both “closed” and “open” models.
Originality/value
This paper offers an original contribution by presenting different approaches not yet examined in the literature, focusing on how international marketers make decisions through learning and using heuristic rules. The focus is on established exporters, in contrast to the literature that has largely paid attention to the effectiveness of heuristics in new entrepreneurial firms.
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Susan De La Paz, Josue Otarola and Cameron Butler
This study aims to explore how teachers in a large, diverse district could use a complex adolescent literacy curriculum, and it coincided with the start of the coronavirus 2019…
Abstract
Purpose
This study aims to explore how teachers in a large, diverse district could use a complex adolescent literacy curriculum, and it coincided with the start of the coronavirus 2019 pandemic, also a time of great upheaval for this nation. The authors and district partners collaboratively designed document sets that could help students explore socially complex historical topics with discipline-specific reading and writing support. These challenges led to fully virtual PD and redesigned cognitive tools and lesson materials that could be used in a fully distanced learning environment.
Design/methodology/approach
PD and data collection were ongoing and iterative, as the authors' goals were to understand variability in teachers' understanding and how the social unrest in the nation and the need for distance learning would influence their application of our curriculum. Data sources included teacher artifacts, interviews and implementation surveys and anonymized student work samples. The third author wrote memos during webinars and district meetings. The authors employed a grounded theory approach to analyze teachers’ evolving understandings of how to teach students to make judgments, their lesson differentiation and their attention to social justice issues.
Findings
Teachers who attended the authors' online PD increased their knowledge of the authors' cognitive apprenticeship (CA) approach to instruction, demonstrating more sophisticated understandings of important historical thinking skills and the need to provide students with explicit instruction and appropriate cognitive scaffolds. By the end of the year, teachers also showed ease in using new technological platforms and a more flexible use of disciplinary thinking scaffolds in ways the authors hoped. Finally, teachers in the authors' sample (and their students) frequently made connections between topics and sources in the authors' curriculum and ongoing societal problems (such as systemic racism) in this nation.
Research limitations/implications
The authors' original sample of teachers was over 70; however, this number eventually fell to nine teachers (about 12.5% of the eligible participants) due to many ongoing challenges (e.g. teaching while parenting) during this time period. The authors note that teachers who remained engaged with the authors had over 10 years of experience and all but one had at some point been in a leadership position such as a team lead or department head. It is possible that experience teachers found on the authors' curriculum intervention to be too challenging to implement during the pandemic.
Practical implications
Online PD can be successful when sessions focus on content that teachers will use with students. We provided video models showing teachers how to teach historical reading and writing using the authors' tools and supports authors' platform. Although brief, the authors gave teachers opportunities for collaborative practice during webinars, and time to share challenges related to virtual teaching. In return, teachers shared what was working for them and allowed the authors to use anonymized student materials as the basis for subsequent materials for teaching students to make historical judgments.
Social implications
All students, including those with learning or attentional disabilities/difficulties, emergent bilingual students, underrepresented students or marginalized students, must learn to grapple with complex historical and political information. Doing so will support their ability to make sense of conflicting and/or politicized information that pervades the media today and to judge for themselves what counts as evidence and truth.
Originality/value
Although there are a small number of teachers, this study shows that a strong research partnership between a university and district office can support the successful implementation of a complex historical literacy curriculum that allows students to explore social justice issues while learning important disciplinary literacy skills. Future work will share student learning outcomes.
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This paper aims to provide reflective practice insights on the use of the participatory approaches of World Café and Forum Theatre as crime prevention education and research tools…
Abstract
Purpose
This paper aims to provide reflective practice insights on the use of the participatory approaches of World Café and Forum Theatre as crime prevention education and research tools with young people and young adults through a social learning theory lens.
Design/methodology/approach
Four independent case-studies showcase World Café and Forum Theatre methodology. World Café events investigated new psychoactive substances (NPS) awareness with young hostel users and college pupils (N = 22) and race hate crime with school and college pupils (N = 57). Forum Theatre events explored loan shark crime with college and university students (N = 46) and domestic abuse crime with young hostel users and college and university students (N = 28). Anonymous survey data produced qualitative and descriptive statistical data.
Findings
Learning impacts from participatory crime prevention education and research events were evidenced. Participatory approaches were perceived positively, although large group discussion-based methodologies may not suit all young people or all criminological topics.
Originality/value
Participatory approaches of World Café and Forum Theatre are vehicles for social learning and crime prevention with young people and young adults; eliciting crime victimisation data; and generating personal solutions alongside wider policy and practice improvement suggestions. Whilst World Café elicited greater lived experience accounts providing peer-level social learning, Forum Theatre provided crucial visual role modelling for communicating safeguarding messages.
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Youssef Chetioui, Hind Lebdaoui and Nisrine Hafid
The COVID-19 crisis has sped up digital transformation and technologies by several years. Customers have dramatically shifted to online channels, and businesses have quickly…
Abstract
Purpose
The COVID-19 crisis has sped up digital transformation and technologies by several years. Customers have dramatically shifted to online channels, and businesses have quickly responded by offering additional canals for online shopping and payment. Customers have also been exhibiting greater preferences for contactless payments, and mobile banking has therefore become a norm in both developed and developing countries. This study aims to understand the antecedents of mobile banking actual usage in an early adoption stage setting (i.e. Morocco) through a comprehensive conceptual model combining the unified theory of acceptance and use of technology, the DeLone and McLean IS success model and additional constructs extracted from extent literature. The moderating effects of age, gender and education are also examined and analyzed using multigroup analysis.
Design/methodology/approach
Based on data collected from 616 Moroccan users, the authors empirically tested the proposed conceptual model using structural equation modeling.
Findings
First, consumer M-banking actual usage has a significant effect on customer satisfaction and attitudinal loyalty; at the same time, attitudinal loyalty was significantly influenced by customer satisfaction. Second, while M-banking actual usage was significantly influenced by effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, service quality, trust, attitude and perceived security, the results show no significant impact of system quality and information quality. Third, the relationship between M-banking actual usage and its antecedents was significantly moderated by age, gender and education.
Practical implications
The findings help bank practitioners to understand the importance of meeting customers’ needs and expectations as a prerequisite in enhancing actual usage, satisfaction and attitudinal loyalty. More importantly, the authors emphasize the need for demographically oriented strategies to target different demographic segments of customers.
Originality/value
The study bridges a gap in M-banking literature by offering a thorough understanding of consumers’ mobile banking use during the pandemic. The findings provide evidence of the applicability of the conceptual model proposed in this research. Furthermore, the reflection of the moderating effects of gender, age and education emphasizes the mobile banking usage disparities among dissimilar demographic segments.
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Kittiphod Charoontham and Thunyarat Amornpetchkul
This study aims to investigate a startup accelerator’s decisions toward exerting effort in an information acquisition process and selecting an information disclosure strategy. In…
Abstract
Purpose
This study aims to investigate a startup accelerator’s decisions toward exerting effort in an information acquisition process and selecting an information disclosure strategy. In particular, the authors are interested in examining which factors may cause the accelerator to report more or less accurate information, which will subsequently affect the investment decision and the outcome of the ventures. This study examines the impact of the equity share taken by the accelerator on the effort level being exerted in the information acquisition process, as well as the accelerator’s decision on the information disclosure regime.
Design/methodology/approach
The authors use mathematical models built upon well-established theoretical and practical concepts to analyze the research problems and derive the findings.
Findings
The authors show that when the accelerator takes a sufficiently large equity share from the entrepreneur in exchange for admitting the entrepreneur’s venture into the acceleration program, the accelerator is motivated to exert a significant level of effort to observe an accurate signal for the quality of the venture, and then disclose the information about the venture’s quality consistently with the observed signal (informative disclosure regime). On the other hand, if the accelerator takes a small equity share, it is optimal for her to exert no effort in the information acquisition process and simply adopt the basic disclosure regime, where the accelerator reports the quality of the venture based solely on the ex ante expected payoff of the venture, regardless of the observed signal.
Practical implications
The results indicate that an equity sharing scheme, which awards a sufficient amount of equity to the accelerator, can be an effective tool to help obtain accurate information about the quality of a startup venture and make a well-informed investment decision.
Originality/value
This research illustrates that the ownership stake of the accelerator can potentially indicate the accuracy of the information about the venture provided by the accelerator to outside investors. That is, when the stake held by the accelerator is large, the investors can conjecture that the information about the venture reported by the accelerator may be highly accurate and reliable. In contrast, if the accelerator holds a small stake, then it is likely that the information provided by the accelerator may not add any value to the publicly available information. These insights can guide investors (e.g. angle investors, venture capitalists, etc.) in making well-informed startup investment decisions.
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