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1 – 10 of over 184000This paper aims to argue that contextual safeguarding complements existing theoretical models and approaches. Its successful integration with dominant thinking and practice in…
Abstract
Purpose
This paper aims to argue that contextual safeguarding complements existing theoretical models and approaches. Its successful integration with dominant thinking and practice in safeguarding potentially offers new insights to improve system-wide practice.
Design/methodology/approach
A theory synthesis design was used to purposively identify, summarise and compare selected safeguarding theoretical models and approaches to establish both convergence and divergence.
Findings
The arguments provided in this paper suggest that synthesising theory offers a confluence of perspectives that promise to develop a more eclectic and holistic approach to safeguarding practice. The paper demonstrates how contextual safeguarding can be integrated with existing theoretical models and approaches.
Research limitations/implications
This is a conceptual paper and therefore is not based on empirical data.
Practical implications
This paper's conceptual insights include that integrating contextual safeguarding with existing theoretical models and approaches can broaden the knowledge base to whole system-wide safeguarding practice in the UK. The paper also confirms that the methodology used is feasible, although more work is required to test its efficacy on a larger scale. The conceptual paper argues for synthesis of contextual safeguarding and commonly used child safeguarding theoretical models and approaches to deal with both intra and extra familial forms of risk of harm to children effectively.
Social implications
The neglect and abuse of children is a topical issue; hence, this paper has social implications regarding understanding of how the issue child abuse and neglect in the UK and globally should be dealt with.
Originality/value
There is a dearth of studies that have gone beyond binary comparisons of contextual safeguarding and other theoretical models and approaches, which leaves a significant knowledge gap that has prompted the purpose of this paper.
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Despite the growing body of empirical literature on earnings management in municipal bodies and enterprises on the municipal level, the theoretical foundations often remain…
Abstract
Purpose
Despite the growing body of empirical literature on earnings management in municipal bodies and enterprises on the municipal level, the theoretical foundations often remain limited. This article contributes to filling this research gap by discussing the agency relationships between entities, managers, politicians and the electorate based on the framework of political economy or, more specifically, economic theory of political action. It derives theoretical explanations for earnings management in municipally owned enterprises based on political-economic approaches and provides conceptual guidelines for further theoretical and empirical research in this field.
Design/methodology/approach
The article discusses three specific theoretical approaches of political economy (political budget cycles/election cycles, interest fragmentation and partisan ideology) and applies them to the governance structures of municipally owned enterprises. For each of the perspectives, predictions about the use of earnings management and its possible motivations are derived.
Findings
The study shows that political budget cycles/election cycles, interest fragmentation and partisan ideology in municipal decision-making bodies can serve as possible explanations as to which extent managers of municipally owned enterprises present manipulated financial statements. All three approaches can help to explain the prevalence of earnings management but lead to different results regarding the methods and aims of earnings management.
Originality/value
As a significant portion of the current literature on earnings management in municipally owned enterprises lacks a theoretical foundation, our article aims to fill this caveat. To do so, we introduce three new conceptual perspectives that explain the prevalence of earnings management in such enterprises and the political-economic environments that are more likely to produce manipulated financial statements.
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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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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…
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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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…
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.
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.
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This paper aims to analyze the benefits of the blockchain to the circular economy (CE), which is composed of both closed-loop supply chain (CLSC) systems and reverse omnichannel…
Abstract
Purpose
This paper aims to analyze the benefits of the blockchain to the circular economy (CE), which is composed of both closed-loop supply chain (CLSC) systems and reverse omnichannel solutions. By ensuring transparency, traceability, visibility and security, the blockchain allows firms to acquire operational capabilities through a CLSC and service capabilities through a reverse omnichannel, which can boost business performance considerably. The related network of relationships can be reinforced by establishing incentives, which entail both smart contracts in the blockchain and active return approaches in CE.
Design/methodology/approach
After identifying the boundaries of the theoretical framework, several research hypotheses are developed according to the literature review and emerging gaps. These gaps link to the impact of the blockchain on CE systems (CLSC and reverse omnichannel), as well as the influence on business performance. The hypotheses are then tested using structural equation modeling and adopting a partial least squares-path modeling technique on a dataset composed of 157 firms. Finally, multigroup analysis is used to test the impact of incentives on the research hypotheses.
Findings
The blockchain facilitates a more efficient CE system, although reverse omnichannel solutions seldom bring any benefits to performance. The shift from a passive to an active return approach must be carefully evaluated. The CLSC network can benefit from an active return approach by developing appealing incentives for collectors and enhancing the positive effects of the blockchain. In contrast, consumer incentives can have detrimental effects on the blockchain. Various combinations of incentives can only bring a few business performance increases, while collector incentives are vital to reinforce the CE system's operational and service capabilities.
Originality/value
This paper takes a new approach toward the study of CE, which considers a dual circular system composed of a CLSC and a reverse omnichannel. The research explores whether the adoption of blockchain technology enables better return processes by improving the operations in CLSC and services in reverse omnichannel. Finally, this is the first empirical work to evaluate the benefits emerging from incentives, which can activate smart contracts in the blockchain and enable active return approaches in CE.
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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, 2001;…
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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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 theories…
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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