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1 – 10 of over 8000Jan A. Pfister, Peeter Peda and David Otley
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management…
Abstract
Purpose
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.
Design/methodology/approach
The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.
Findings
The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.
Originality/value
The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.
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Zelda S. Bisschoff and Liezel Massyn
The paper aims to close a literature gap by proposing a comprehensive conceptual soft skills competency framework for enhancing graduate intern employability through the…
Abstract
Purpose
The paper aims to close a literature gap by proposing a comprehensive conceptual soft skills competency framework for enhancing graduate intern employability through the cultivation of employability capital.
Design/methodology/approach
The study employed a theoretical inquiry and delved into the existing literature on employability, soft skills competencies and employability capital to establish a comprehensive foundation to formulate the conceptual framework. A content analysis of existing empirical studies was conducted to derive a generic list of employers’ required soft skills. A Delphi technique was employed to harness expert consensus and insights into the derived framework.
Findings
Employability capital can be cultivated in the setting of work-integrated learning programmes and synergised through emotional and social intelligence interventions to enhance soft skills competency and graduate employability.
Research limitations/implications
The soft skills identified may overlook other important skills required by employers. Increasing participation in the Delphi study could yield additional valuable insights. Validation of the framework is needed in practical settings to understand its effectiveness and applicability to real-world organisational needs.
Practical implications
This study significantly enhances understanding of the role of employability capital in soft skills competency development and graduate employability through work-integrated learning programs and self-development. In addition, the framework has the potential to positively impact the employer-employee relationship.
Originality/value
The key theoretical contribution is a soft skill development framework that offers employers and graduates a means to identify and address deficiencies through WIL and self-development.
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Rosaria Ferlito and Rosario Faraci
Sustainable business model innovation (SBMI) is a change in the way a firm operates in order to create positive impacts or to reduce negative consequences for the environment and…
Abstract
Purpose
Sustainable business model innovation (SBMI) is a change in the way a firm operates in order to create positive impacts or to reduce negative consequences for the environment and the society. The aim of this paper is to explain what pathways a firm can take when it implements a sustainable business innovation process in line with Sustainable Development Goals (SDGs).
Design/methodology/approach
The article starts with the analysis of the existing literature about BMI and SBMI in order to extrapolate the main elements of these topics.
Findings
Thanks to the combined information from academic and nonacademic sources, the study proposes a new framework. It is divided into three sectors: value proposition, value capture delivery and value capture according to the main studies about the business model.
Research limitations/implications
Regarding theoretical implications, this study contributes to developing a theory of both BMI and sustainable innovation. Indeed it helps in the understanding of the dynamic vision about how the business model changes in order to incorporate triple sustainability.
Practical implications
From a practical view, the paper can serve as a guideline for corporate reorganization.
Originality/value
The new framework differs from some recent academic efforts first of all for its theoretical characteristics: BMI construct and not business model concept is the core of the framework. The business model represents the subject of innovation, not its vehicle. Another unique aspect that can be derived from the approach adopted is that it links theoretical with practical sources.
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This paper aims to the precise critical interpretation of gender roles portrayed in the three selected TV advertisements shown in Bangladesh.
Abstract
Purpose
This paper aims to the precise critical interpretation of gender roles portrayed in the three selected TV advertisements shown in Bangladesh.
Design/methodology/approach
The analysis begins with the theoretical framework of gender roles analysis here in this paper: Goffman’s gender stereotypes hypothesis which is used to identify and analyse the thematic features present in the ads. After critically examining the hypothesis, Kress and Van Leeuwen’s systemic functional analysis framework is used to analyse the semiotic feature to interpret the signs and symbols. After that, Fairclough’s stylistic analysis of discourse analysis is used to find out these features in the advertisements to search the cultural, political implications. Finally, the paper uses Pope’s The Rape of the Lock and it is Cultural-Ecofeminist Analysis of Francois d’Eaubonne.
Findings
This paper tries to connect with the above-mentioned frameworks from a contextual point of view to predict the future progression of the gender representations and their implications in the coming years to check whether the changes in gender roles are reflected in the society or not.
Originality/value
Both in houses and workplaces, women empowerment, more female entrepreneurs in the working forces will bring out a change in the minds of people about the stereotypes and make more women inclusive and the women-friendly environment in Bangladesh and South Asian Countries.
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Gayani Karunasena and Dilanthi Amaratunga
The purpose of this paper is to present a theoretical framework for capacity building in post disaster construction and demolition (C & D) waste management at a national…
Abstract
Purpose
The purpose of this paper is to present a theoretical framework for capacity building in post disaster construction and demolition (C & D) waste management at a national level to address the identified capacity gaps in managing disaster waste resulting from natural hazards.
Design/methodology/approach
Data were gathered through pilot interviews, case studies and expert opinion surveys representing government, non-government and other sector organisations involved in post disaster waste management.
Findings
The study revealed unavailability of a single point of responsibility and provision for disaster waste in existing policies and capacity constraints in prevailing peace time solid waste management practices which were identified as major capacity gaps. Establishment of a regulatory body and enforceable rules and regulations with necessary levels of capacities was identified and presented in a theoretical framework comprising of seven identified areas for capacity building in post disaster waste management.
Research limitations/implications
This study is limited to disaster C & D waste as debris generated from totally or partially damaged buildings and infrastructure as a direct impact of natural hazards or from demolished buildings and infrastructure at rehabilitation or early recovery stages. Waste generated during reconstruction phase of post disaster management cycle is not considered as disaster C & D waste for purposes of this study.
Originality/value
The research enabled analysis of existing capacities and presents approaches for capacity building for identified gaps in post disaster C & D waste management to attain sustainable post disaster waste management for future resilience.
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Saara A. Brax, Armando Calabrese, Nathan Levialdi Ghiron, Luigi Tiburzi and Christian Grönroos
Previous research reports mixed results regarding the performance impact of servitization in manufacturing firms. To resolve this, the purpose of this paper is to develop a…
Abstract
Purpose
Previous research reports mixed results regarding the performance impact of servitization in manufacturing firms. To resolve this, the purpose of this paper is to develop a conceptually consistent and comprehensive measurement framework for both dimensions, servitization and its performance effect, and apply in a configurational analysis to reexamine previous evidence, arriving at a configurational theory of the relationship between servitization and firm performance.
Design/methodology/approach
Combining systematic literature review (SLR) and inductive reasoning, the existing indicators for servitization and performance are identified and clustered into groups that adequately represent both dimensions. The dataset is reanalyzed against the resulting framework to identify the configurational patterns and to formulate the theoretical propositions.
Findings
Financial and nonfinancial indicators of servitization and its performance impact are organized into a comprehensive measurement framework grounded on existing research. The subsequent meta-analysis shows that the positive or negative impacts of servitization on performance depend on how firms implement servitization strategies and which performance aspects are examined.
Research limitations/implications
The results explain when servitization can be successful and confirm the existence of the so-called servitization paradox. The meta-analysis identified patterns that explain the previous mixed results, shaping a configurational theory of servitization. Thus, the measurement framework is conceptually robust and has sufficient detail to capture servitization and its performance outcome as it feasibly distinguished between different organizational configurations.
Originality/value
The framework provides a comprehensive portfolio of indicators for both managers and scholars to measure servitization intensity and performance. This supports managers of servitizing firms in leading this organizational transformation while avoiding its organizational and financial paradoxes.
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George Yiapanas, Alkis Thrassou and Demetris Vrontis
Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant…
Abstract
Purpose
Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant industry with a plethora of stakeholders. This research is the first to comprehensively identify the key industry stakeholders and their distinct value, from the individual club perspective, and to conceptualise and test their interrelationship toward the development of a corresponding framework of club benefits.
Design/methodology/approach
The study applied a multilevel approach to collect and verify qualitative data. It initially developed a preliminary conceptual framework, which was first validated by an expert panel and was subsequently extensively tested in the Cyprus-specific context, which offered fertile ground for such a study. The empirical stage rested on 41 semi-structured, face-to-face interviews with very high-ranking individuals from the top nine football clubs, as well as with key industry stakeholders.
Findings
Though the examined industry is partly in line with international norms, it is also highly affected by unique characteristics that alter the various stakeholders' role, producing (even negative) value of varied typologies that is directly linked with the industry's financial, sporting, cultural and social conditions.
Research limitations/implications
The research ultimately presents scholars, practitioners and policymakers with a systemic and comprehensive understanding of the individual club stakeholder value offerings, delivers a tested framework as a tool for social and business management and prescribes future avenues for research, governance and practice.
Originality/value
Extant studies on the subject are either partial or focus on individual stakeholders and evidently lack requisite scientific comprehensiveness. The current research bridges this significant gap in knowledge by exhaustively identifying the key industry stakeholders, explicating their relative social, economic or other value in the individual club perspective and developing a value-based stakeholder framework.
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Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay
This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when…
Abstract
Purpose
This study aims to explore the serendipitous discovery of integrated reporting (IR) by Alpha, an Italian small and medium-sized enterprise (SME). Alpha piqued the curiosity when the authors discovered that it experimented with IR alongside other management accounting practices, such as the Balanced Scorecard. As the authors reflected on Alpha’s experiences, the authors had to opportunistically develop a new framework to understand the change that was taking place at Alpha fully. Thus, the authors developed the serendipitous drift framework. This study contributes to addressing the gap between management accounting research that sees change as a planned, ordered process versus research that sees it as an unmanageable drift.
Design/methodology/approach
The authors ground the research on a qualitative methodology based on a single case study. This methodology allows us to focus on understanding what has happened at Alpha to discover new themes and provide theoretical generalisations. The authors developed the framework using middle-range thinking and fleshed it out using empirical findings from the case study. Middle-range thinking implies going back and forth between the theory and the empirical material. Therefore, the authors develop the serendipitous drift framework from prior theories and use it to inform the empirical study. In turn, the empirical material collected in Alpha helps refine and flesh out the serendipitous drift framework. The framework explains how Alpha leveraged serendipity to steer change towards favourable outcomes for them.
Findings
The authors find that the search for change undertaken by Alpha’s managers was non-specific but purposeful. Their dispositions were sagacious enough to recognise the potential value found in management accounting practices, such as IR and the Balanced Scorecard. They chanced upon new and unforeseen practices through trial and error, iteration, internal engagement and networking.
Research limitations/implications
Overall, the results indicate that Alpha’s managers shaped the disorder of management accounting changes, even though it followed unexpected, uncertain and messy paths. Indeed, appropriate informal controls can act as a frame of reference for choosing, adapting and implementing new management accounting practices to shape the disorder. Informal controls can both guide and bound the experimentation process towards desirable outcomes.
Originality/value
The authors contribute to management accounting change theory by developing a framework rooted in serendipity and drifting theories. The framework identifies how searching, sagacity and chance are essential for making positive, unexpected discoveries. Therefore, the authors provide novel insights on how and why IR and other management accounting practices are eventually translated and adopted in the case company. Moreover, the serendipitous drift framework has the potential to help managers frame cultural controls to actively seek opportunities for valuable serendipitous eureka moments through networking and experimentation.
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Nidhi Jaswal, Dipanker Sharma, Bhawana Bhardwaj and Sascha Kraus
Our study aims to understand what is known about happiness at work (HAW) in terms of publication, citations, dimensions and characteristics, as well as how knowledge about HAW is…
Abstract
Purpose
Our study aims to understand what is known about happiness at work (HAW) in terms of publication, citations, dimensions and characteristics, as well as how knowledge about HAW is generated regarding theoretical frameworks, context and methods. Additionally, it explores future directions for HAW research.
Design/methodology/approach
This paper conducts a systematic literature review of 56 empirical articles published between 2000 and 2022 to comprehensively explore HAW. It examines publication trends, citation patterns, dimensions, characteristics, theoretical frameworks, contextual factors and research methodologies employed in HAW studies.
Findings
Our findings suggest that while HAW research has gained momentum, there is still a need for exploration, particularly in developing countries. Various theoretical frameworks such as the job demand-resources model, social exchange theory and broaden-and-build theory are identified, with suggestions for the adoption of less popular theories like the positive emotion, engagement, relationships, meaning and accomplishment (PERMA) model and flow theory for future investigations. The review contributes to workplace happiness literature by offering a comprehensive analysis spanning two decades and provides valuable insights for guiding future research toward exploring factors influencing employee well-being.
Originality/value
Our article offers a structured analysis of HAW literature, emphasizing the necessity for more extensive research, especially in developing nations. It provides valuable insights into the theories and dimensions associated with HAW, guiding future research and assisting organizations in formulating strategies to enhance employee happiness and overall well-being.
This paper aims to map the influential concepts on technology adoption in Small and Medium Enterprises (SMEs) through conducting a systematic literature review and finding a…
Abstract
Purpose
This paper aims to map the influential concepts on technology adoption in Small and Medium Enterprises (SMEs) through conducting a systematic literature review and finding a better understanding of the current body of knowledge.
Design/methodology/approach
A systematic literature review approach is taken here, which includes the following steps: Determination of keywords and strings, selection of databases, setting inclusion and exclusion criteria, conducting the search in chosen databases over a specific period of time. This process has led to the final count of 349 peer-reviewed articles being studied, and the results are analyzed quantitatively and qualitatively.
Findings
As a result of the study, 11 categories of influential concepts on technology adoption are identified by reviewing literature from the past decade. This article indicates how fragmented the literature is and how it concentrates on studying the impact of only a limited number of categories of concepts. The scatted frameworks (theoretical and conceptual) and weak application of the used theories found in this research also highlight the need for the development of a framework that looks into technology adoption as a dynamic process due to the dynamic nature of new technologies today.
Research limitations/implications
Based on the above findings, future research avenues are to look into technology adoption from a process perspective, to dig into less researched influencing concepts such as infrastructure, regulations, strategy and resources and their role in adoption of technology in SMEs as well as development of a framework for technology adoption that is aligned with these elements.
Practical implications
Practitioners and policymakers will benefit from finding a helicopter view of the barriers and supporting factors throughout their technology adoption journey. The knowledge they gain from this study will better prepare them in building tools they need for adopting technology in their organizations and provide an in-depth insight to what elements can affect their journey.
Originality/value
This review provides an insight into the current body of knowledge on the topic, which researchers can benefit from constructing an in-depth understanding of the state of research as well as influencing concepts of technology adoption in SMEs. Moreover, it adds value in building up the knowledge of technology adoption in today's dynamic world of digitalization.
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