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The purpose of this article is to demonstrate how the quality of Qualitative Research in Accounting & Management (QRAM) is manifested through the conceptualization of knowledge about functioning actions that are applicable for local management accounting practices.

Drawing on language game theory and pragmatic constructivism, the paper analyzes the “practice doing” embedded in key language games of the case descriptions of three articles on intra-organizational buyer-supplier relations published in QRAM with the aim of revealing how they contribute to the development of a performativity in management accounting topos that integrates facts, possibilities, values and communication.

The analysis documents that the three QRAM articles on inter-organizational cost management make a common contribution to the knowledge related to what to do to make functional actions within the practice of inter-organizational cost management. Together, the articles provide conceptual rigour with a complexity in content that can encompass the four dimensions of integration.

In providing a framework for analyzing practice relevance, the paper has implications for contemporary discussions on doing research that is relevant for practice.

The paper provides novel insight into the analysis of quality in management accounting research. Additionally, it provides a framework for reflecting on the accumulation of practice-relevant knowledge and identifying areas requiring more research.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Small data can net huge gains for organizations attempting to boost competitive advantage, or find a strategic pathway not yet discovered.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Reviews the historical origins of behavioral style and overviews the most commonly used behavioral style assessment instruments. The perceived benefits of behavioral style assessments and their similarities to and differences from personality instruments are discussed. Suggests that research is needed to validate the perceived organizational benefits of using style assessments in the workplace. Research is also needed to validate the perceived impact of work style diversity among members of an organization on the organization’s performance. Also recommends additional research to examine the relationships among behavioral style, job fit, and work environment, as well as the impact these variables have on individual, team and organizational effectiveness.

The individual levels involved in real estate management are thoroughly discussed in the literature. This paper provides a structured meta-analysis of the different theoretical approaches in German-speaking countries. It also investigates the integration of transaction management and technical due diligence into the concepts of organisation theory. In this process, the interfaces are analysed and optimised models are developed for transferring the technical due diligence findings to the operational level.

Interviews with transaction management experts were conducted based on a narrative literature review. These interviews shed light on how the components of transaction management and due diligence are integrated into the transaction process, with a particular focus on technical due diligence. They also provide insights into how the related results are taken into account in relation to the transaction, and how they are transferred into the operational phase.

It becomes apparent that the role of transaction management is not clearly defined and delimited in the structural model of the real estate industry. Technical due diligence findings are usually transferred to the operation of the property via several, manual interfaces with corresponding losses of knowledge. The related models derived and developed for the purpose of operational optimisation define the role of transaction management against a technical background and identify the interfaces to be considered.

The significance of transaction management for subsequent operations is discussed and elaborated on. More specifically, transferring safety-relevant, high-priority findings from the technical due diligence exercise plays a crucial role for the modelling stage. On the implementation level, the derived models serve as a basis for customising the internal organisational structure.

In Germany, there has hardly been any research into the involvement of technical experts in the real estate transaction process to date. This paper provides initial approaches to optimising organisational structures and sustainably integrating technical due diligence findings into real estate operations.

In socio-technical transition theory, resistance by existing technology and regime resistance plays a key role. The resistance is in the form of intentional improvements; eventually, the regime destabilizes and adopts the new technology, referred to as the sailing-ship effect. Researchers used a structural view and examined it as a strategic action and its relationship with new technology (competitive/symbiotic) in non-fast-changing sailing systems. This study uses a microlevel view and examines it in a fast-changing where products/services are developed by integrating existing technology with new product innovations; their success depends on addressing technical/market uncertainty. This study examines the sailing-ship effect in a fast-changing system and contributes to the socio-technical transition theory.

The authors need to examine the phenomena of the sailing-ship effect in its setting, and a case-study method is appropriate. The selected case provided diverse analytic and heuristic perspectives to examine the phenomena; therefore, it was a single case study.

In an IT scenario, the strategic actions decide and realize agility and competitive advantage by formulating appropriate goals with required budgets and coevolutionary changes to resources at product, process and organizational levels, addressing technical/market uncertainty. Moreover, the agility displayed by strategic actions determines the relationship with new technology, which is interspersed. Finally, it provided insights into struggle, navigation and negotiations, forming strategic actions to display the sailing-ship effect.

The study selected a Banking Financial Services and Insurance product of an IT Services company. As start-ups exhibit inherent (emergent) agility, the authors can examine agility as a combination of emergent and strategic actions by selecting a start-up.

The study highlights the strategic actions specific to an IT services company. It developed its product and services by steering clear from IT innovations such as native cloud and continuous deployment. It improved its products/services with necessary organizational changes and achieved the desired agility and competitive advantage. Therefore, organizations devise appropriate strategic actions to combat the sailing-ship effect apart from setting goals and selecting IT innovations.

The study expands the socio-technical transition theory by selecting a fast-changing system. It provided insights into the relationship between existing and new technology and the strategic actions necessary to manage technical and market uncertainty and achieve the desired competitive advantage, or the sailing-ship effect.

The purpose of this paper is to evaluate the technical efficiency and productivity changes in the integrated steel plants in India over a period of five years.

Since this evaluation of integrated steel plants needs consideration of multiple input and output factors, data envelopment analysis (DEA) has been employed including bootstrapping (to account for statistical noise) to evaluate the relative efficiency of the steel manufacturing units. The efficiency and Malmquist productivity indices of a sample of ten integrated steel plants producing around 55 percent of the industry’s output were determined for the period 2008-2013. The results of these changes were further categorized according to the management control, route followed to produce crude steel, size and age of these steel plants, for gaining insights.

The study finds that private sector steel plants with larger capacity and which have adopted the latest and most modern technologies are more efficient and productive over the study period.

Public sector steel plants should therefore be provided with more autonomy and delegation of power and should be agiler in responding to market requirements as well as increasing their installed capacities to be competitive in technical efficiency and productivity as well as profitability in the long term to ensure sustainable achievements.

Productivity changes over time, both with respect to technological and efficiency changes, for the Indian integrated steel plants producing comparable products using DEA.

This research presents a profile of the current skills and competencies that underpin construction management programmes' (CMP) curricula within United Kingdom (UK) higher education institutes (HEIs). In doing so, the work: synthesises disparate taught provisions across a range of HEIs; conducts a cross-comparative analysis between these provisions and engenders wider discourse and new insight into the consistency of current higher education practice.

Both interpretivism and pragmatism are adopted to analyse secondary data sourced from construction management undergraduate programmes in the UK inductive reasoning and inferential analysis (i.e. quantitative rank correlation, text/data mining and qualitative inquiry) are utilised to help underscore the current technical and interpersonal skills and competencies noted within the programmes and develop new theories on curriculum shortfalls and inadequacies.

Research findings demonstrate that the specific content of CMP are bespoke and tailored by the programme teaching team at each individual HEI; albeit, all programmes reviewed are in congruence regards the importance of broad technical and interpersonal themes. However, the degree to which these themes are publicly presented differ from the curricular and institutional documentation; specifically, a more “technical-based skill” image is being portrayed publicly whilst “interpersonal skills” are doing the heavy curriculum lifting. Hence, the foundational curriculum skills and competencies are firmly rooted in a sense of employability and career preparedness; a balance of technical and interpersonal skills. Identification of these skills and competencies provides a springboard for supplementary research to augment curriculum development.

This research constitutes the first attempt to conduct a cross-comparative analysis of descriptive metadata contained with curriculum development documents sourced from various UK HEIs. Emergent findings unearth the key skills and competencies that serve as the curriculum's foundation but also question whether a more consistent approach to construction management education should be sought.

Countries in Africa have a common goal policy of industrialisation that is expected to be driven by investing in innovation that yields efficiency. The purpose of this paper is to investigate the technical efficiency effects arising from innovation inputs including internal R&D, human capital development (HCD), and foreign technology adoption in manufacturing firms in Africa.

This study uses cross-sectional firm-level survey data from the 2013 World Bank Enterprise Survey and the linked 2013 Innovation Follow-up Survey. A heteroscedastic half-normal stochastic frontier is used for analysing the technical efficiency effects of innovation inputs of 418 firms.

This study reveals that internal R&D, and foreign technology have negative effects on technical efficiency. Notwithstanding, the combination of foreign technology and internal R&D, and foreign technology and HCD reinforce each other’s effects on technical efficiency.

This study provides evidence that whereas individual innovation inputs may not yield positive efficiency outcomes, the combination of absorptive capacity enhancing inputs comprising internal R&D and HCD with foreign technology is vital for enhancing technical efficiency in manufacturing firms in Africa. This study offers important lessons for managers in manufacturing firms in Africa.

This study is virtually the first to investigate the relationship between innovation inputs and efficiency in Africa. This study demonstrates that investing in foreign technology in isolation from absorptive capacity enhancing innovation inputs diminishes efficiency. HCD and internal R&D are imperative for building absorptive capacity that enhances efficiency outcomes arising from foreign technology.

The purpose of this paper is to explore consumers’ health perception and demonstrate its relevance in product and process design in early stages of new product development.

A dried mango was used as a case study involving three countries: Indonesia, China and the Netherlands. Data were collected from nine focus groups (n=53 participants) and were content-analysed to acquire in-depth insights.

Four themes of health perception emerged, namely, nutrition, naturalness, taste and well-being, which were all expressed on different levels of abstractness. Participants’ health perception of dried mango varied, it is related to the product category it is compared with, e.g. candy or fresh fruit, and the eating context, e.g. position in the diet either as a snack or a meal. In extension participants mentioned product and process characteristics. Application of the insights into product and process design was performed through iterative interactions between consumer scientists and food technologists. The development of two product concepts was elaborated to transform the insights into technical product and process specifications for a natural dried mango product.

This transformation suggests that iterative interactions are necessary to achieve relevant product and process characteristics in the simultaneous design of the technical product and process specifications based on consumer perceptions.