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Book part
Publication date: 9 March 2016

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Organization Theory
Type: Book
ISBN: 978-1-78560-946-6

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Article
Publication date: 22 September 2020

Jenni Laaksonen

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of…

Abstract

Purpose

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

Design/methodology/approach

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

Findings

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Originality/value

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

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Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 March 2017

Lili-Anne Kihn and Salme Näsi

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was…

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1057

Abstract

Purpose

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

Design/methodology/approach

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

Findings

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

Research limitations/implications

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Practical implications

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Social implications

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

Originality/value

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

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Journal of Accounting & Organizational Change, vol. 13 no. 1
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 31 July 2009

Rodney Lacey and Peer C. Fiss

The contrast of multilevel and comparative research may seem counterintuitive at first. After all, one might argue that comparative research on organizations by necessity…

Abstract

The contrast of multilevel and comparative research may seem counterintuitive at first. After all, one might argue that comparative research on organizations by necessity spans several levels of analysis (Rokkan, 1966). Yet, multilevel and comparative research on organizations present rather distinct traditions in organization studies, each with its own epistemological assumptions and associated methods. Accordingly, an approach that aims to incorporate both multilevel and comparative ideas needs to start with taking inventory of these prior literatures to situate itself. In the following, we thus turn to the literatures on multilevel and comparative research as different traditions with surprisingly little overlap.

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Studying Differences between Organizations: Comparative Approaches to Organizational Research
Type: Book
ISBN: 978-1-84855-647-8

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Article
Publication date: 19 October 2012

Jens Eschenbächer and Novica Zarvić

Collaborative networks (CN) are organizational forms that are especially enabled by innovations in the area of information and communication technologies. For an in‐depth…

Abstract

Purpose

Collaborative networks (CN) are organizational forms that are especially enabled by innovations in the area of information and communication technologies. For an in‐depth understanding of CN a theoretical foundation is required. The purpose of this paper is to explain goal‐oriented and opportunity‐based CN with the help of existing and well‐known organization theories. A detailed overview about frequently mentioned concepts and theories in network studies is given and then a structured selection of theoretical approaches that are aiming to explain CN is discussed in detail. Finally, ten aspects for the existence and efficiency of CN are derived.

Design/methodology/approach

The approach taken in this work is based on a literature review and an impact analysis of the investigated organization theories along the life cycle of CN.

Findings

The result of the analysis shows that none of the investigated theories is able to describe the complex phenomenon of CN entirely and to clear all knowledge deficits. Therefore, multiple theories need to be considered as foundation.

Originality/value

This research represents a contribution to the theoretical body of knowledge in the field of CN. More specifically, it represents a first initial step towards the explanation of certain aspects of CN by means of existing organization theories.

Details

Journal of Manufacturing Technology Management, vol. 23 no. 8
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 23 July 2020

Rafael Borim-de-Souza, Eric Ford Travis, Luciano Munck and Bárbara Galleli

Inspired by objective hermeneutics (Oevermann, 1984, 1996, 1999; Oevermann et al., 1979; Weller, 2010; Wohrab-Sahr, 2003) and qualitative validation (Adcock and Collier…

Abstract

Purpose

Inspired by objective hermeneutics (Oevermann, 1984, 1996, 1999; Oevermann et al., 1979; Weller, 2010; Wohrab-Sahr, 2003) and qualitative validation (Adcock and Collier, 2001; Martis, 2006; Maxwell, 1992), the authors present this essay with the aim of proposing an objective hermeneutic approach to qualitative validation.

Design/methodology/approach

In order to develop this approach, the authors consider the contributions of Martis (2006) and Maxwell (1992) about theoretical–empirical validity, Adcock and Collier's propositions (2001) regarding the conceptualization and evaluation of phenomena through specific levels, tasks and stages of validation and the principles of objective hermeneutic interpretation proposed by Wohlrab-Sahr (2003).

Findings

Three main contributions are considered: theoretical–empirical validity (Martis, 2006; Maxwell, 1992); levels of validation – theoretical framework, systematized concept, indicators and results (Adcock and Collier, 2001); stages of validation – content validity, convergent validity and nomological validity (Adcock and Collier, 2001); and principles of objective hermeneutic interpretation – sequential interpretation, mental–experimental explanation of possible interpretations, preservation rule, literal character of interpretation, totality, reflection about knowledge used in the analysis and group of interpreters (Wohrab-Sahr, 2003). These contributions were related to establishing a framework that illustrates the proposed objective hermeneutic approach to qualitative validation.

Originality/value

The authors intend to offer to the scope of organization studies an alternative for validation, so that the voices of the researched can be heard. Furthermore, the authors seek to guide researchers as to how to respect and protect what is heard, in order to avoid any invasion of others' discourse.

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Qualitative Research in Organizations and Management: An International Journal, vol. 15 no. 4
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 8 July 2020

Leandro da Silva Nascimento and Viviane Santos Salazar

Nowadays, creation and discovery theories are the two main theoretical approaches supporting the studies on the emergence of enterprises and some scholars analyze these…

Abstract

Purpose

Nowadays, creation and discovery theories are the two main theoretical approaches supporting the studies on the emergence of enterprises and some scholars analyze these theories in isolation. In addition, studies that investigate the emergence of social enterprises based on these theories together are scarce. This paper aims to analyze if and how discovery and creation theories can coexist in the formation process of social enterprises.

Design/methodology/approach

A multi-case study based on semi-structured interviews with the founders of eight Brazilian social enterprises was conducted.

Findings

From the results, it is identified that there is a continuous process between discoveries and creations that lead to the maturation of the initial idea and, consequently, to the formation of a social enterprise. Therefore, a continuous process model between discovery and creation of opportunities in the formation of a social enterprise (i.e. a mixed theoretical approach) is proposed, going beyond a theoretical duality between creation or discovery.

Originality/value

This study helps to overcome limitations inherent in both discovery and creation theories, proposing a mixed theoretical approach. This new theoretical approach praises the existence of new paths to understand the emergence of social enterprises, by overcoming the theoretical duality between creation or discovery of opportunities, i.e. a new understanding of an integrating process rather than a dichotomous one.

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Journal of Entrepreneurship in Emerging Economies, vol. 13 no. 3
Type: Research Article
ISSN: 2053-4604

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Article
Publication date: 1 April 2006

Torkil Clemmensen

To outline how psychology as one of the original approaches to human‐computer interaction (HCI) has formed a key part of the HCI literature, and to discuss the need for…

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3556

Abstract

Purpose

To outline how psychology as one of the original approaches to human‐computer interaction (HCI) has formed a key part of the HCI literature, and to discuss the need for psychological approaches to HCI and system development.

Design/methodology/approach

The contributions to the journal Human‐Computer Interaction is examined from the journal's start in 1985 up to the millennium. The analysis focuses the three main elements, task, user and computer, in the classic study “Psychology of human‐computer interaction” from 1983.

Findings

Provides information about authorship, and form and focus of research published. The paper concludes that already from the beginning, HCI researchers too narrowly used Card et al.'s analytical framework. Today it has developed into a sub‐theory within a multidisciplinary HCI science and in this role it continues to be an important cumulative factor in HCI.

Research limitations/implications

The main conclusion about the role of psychology in HCI only applies to the mainly US authors who published in the journal investigated in the given period. European research focusing on information technology and people may differ in important ways.

Practical implications

A much needed discussion of a central document of historical importance tying together many HCI researchers and a range of HCI studies.

Originality/value

This paper fulfils partly the need for meta‐analyses of the psychological approach to HCI.

Details

Information Technology & People, vol. 19 no. 2
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 14 June 2013

Lucy R. Ford, Anson Seers and Jill Neumann

Most micro‐oriented research has assumed that leaders operate within a formally designed, pre‐specified and stable structural hierarchy. In the emerging knowledge economy…

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1726

Abstract

Purpose

Most micro‐oriented research has assumed that leaders operate within a formally designed, pre‐specified and stable structural hierarchy. In the emerging knowledge economy, however, the watchwords have become flexibility and speed. Today's business practices feature temporary task forces, project teams, joint ventures, and alliances. The authors aim to draw from the political science literature, presenting methodology for examining team leadership in context that augments and enhances the analyses that can be obtained with commonly used correlational/regression models.

Design/methodology/approach

More specifically, the authors will develop a detailed analysis of the potential applicability of the set‐theoretic approach for elucidating a configural analysis of team leadership, demonstrating that this method provides insight into the data that complements that provided by regression analysis.

Findings

The authors examine the findings from more traditional approaches to analysis, and set‐theoretic analysis, and demonstrate that set‐theoretic analysis provides additional insights into the phenomena in question.

Research limitations/implications

The possibilities for future research in the organizational leadership literature using set‐theoretic analysis are endless. The method is appropriate for theory development, theory confirmation, exploration, and more. Our current theoretical models are lacking in complexity, partly due to the limitations of existing methodology, and our advice to organizations would be significantly enriched were we able to establish that there are alternate means to the desired outcome, based on the context. Set‐theoretic methodology promises to enrich and enhance our field, particularly if we use it iteratively with the currently common methodologies, to develop richer and more contextually based theories.

Originality/value

Set‐theoretic methods may well provide an additional set of tools for better understanding leadership in the context in which it occurs.

Details

Management Research Review, vol. 36 no. 7
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 13 September 2011

Adekunle Oyegoke

Project management (PM) is a diverse discipline which covers the study of management practices. Different research approaches have been used in the study of PM but not…

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3389

Abstract

Purpose

Project management (PM) is a diverse discipline which covers the study of management practices. Different research approaches have been used in the study of PM but not much emphasis has been given to the constructive approach which is implicitly applied in most cases through managerial constructions. The purpose of this paper is to support the application of the constructive research approach to the construction PM discipline. It is also aimed at showing the rigour of the constructive research approach that satisfies the requirements of applied studies research.

Design/methodology/approach

The study is carried out via extensive literature review and a demonstrative example of the development of the Specialist Task Organisation procurement approach through the six stages of the constructive research approach.

Findings

The paper shows the applicability of the constructive research approach to construction and PM. The paper also highlights some criticisms that the constructive approach has not been firmly rooted in PM research and suggests some solutions.

Research limitations/implications

The constructive research approach is applicable to the PM discipline because most research in this field is applied and practical. The paper specifically scrutinises and promotes the constructive research approach.

Originality/value

The paper will provide an additional research tool in the PM discipline that produces innovative solutions which are grounded by valid research instruments. The impact of this paper will increase the popularity of this research methodology, generate and stimulate a debate to further explore its application and the development in the PM discipline.

Details

International Journal of Managing Projects in Business, vol. 4 no. 4
Type: Research Article
ISSN: 1753-8378

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