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1 – 10 of over 144000Anish Purkayastha, Sunil Sharma and Amit Karna
In this paper, the authors undertake a systematic analysis of multinationality–performance (M-P) literature published in the last decade, when antecedents for internationalization…
Abstract
Purpose
In this paper, the authors undertake a systematic analysis of multinationality–performance (M-P) literature published in the last decade, when antecedents for internationalization and moderators of the M-P relationship had attained a center stage in international business and international management research. Though M-P relationship is one of the most widely studied topics within international business literature, so far synthesis of the entire theoretical landscape is missing in extant literature.
Design/methodology/approach
Through keywords search process, the authors found 111 studies in management literature that look at internationalization, its antecedents, performance of internationalized firms, and moderators of the M-P relationship. The focus of this study is to identify theoretical foundations used to explain the antecedents and moderators in M-P relationship, in order to suggest the future research direction for the field. The authors classify the antecedents and moderators based on their theoretical underpinnings not only to identify commonly used theoretical foundations in the last 10 years of international strategy research but also to highlight potential areas for future research.
Findings
The authors’ analysis indicates that research on international strategy in the last decade was dominated by theory testing in the context of developed economies. The authors’ review suggests that majority of the antecedents and moderators in the M-P relationship are anchored within institutional theory, organizational structure, resource-based view, social capital, and upper echelon theory.
Originality/value
The authors’ findings are indicative of a rich research potential of M-P relationship in the contextual research setting of emerging markets while leveraging more diversified theoretical bases and multiple levels of research design.
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Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…
Abstract
Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.
It was not until the late 1960s that housing attracted much attention from academic social scientists. Since that time the literature has expanded widely and diversified…
Abstract
It was not until the late 1960s that housing attracted much attention from academic social scientists. Since that time the literature has expanded widely and diversified, establishing housing with a specialised status in economics, sociology, politics, and in related subjects. As we would expect, the new literature covers a technical, statistical, theoretical, ideological, and historical range. Housing studies have not been conceived and interpreted in a monolithic way, with generally accepted concepts and principles, or with uniformly fixed and precise methodological approaches. Instead, some studies have been derived selectively from diverse bases in conventional theories in economics or sociology, or politics. Others have their origins in less conventional social theory, including neo‐Marxist theory which has had a wider intellectual following in the modern democracies since the mid‐1970s. With all this diversity, and in a context where ideological positions compete, housing studies have consequently left in their wake some significant controversies and some gaps in evaluative perspective. In short, the new housing intellectuals have written from personal commitments to particular cognitive, theoretical, ideological, and national positions and experiences. This present piece of writing takes up the two main themes which have emerged in the recent literature. These themes are first, questions relating to building and developing housing theory, and, second, the issue of how we are to conceptualise housing and relate it to policy studies. We shall be arguing that the two themes are closely related: in order to create a useful housing theory we must have awareness and understanding of housing practice and the nature of housing.
Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas
Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce …
Abstract
Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.
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Abstract
Purpose
This paper aims to reveal the global non-synchronism that exists in the theoretical research of information science (IS) by analyzing and comparing the distribution of theory use, creation and borrowing in four representative journals from the USA, the UK and China.
Design/methodology/approach
Quantitative content analysis is adopted as the research method. First, an analytical framework for non-synchronism in theoretical research of IS is constructed. Second, theories mentioned in the full texts of the research papers of four journals are extracted according to a theory dictionary made before. Third, the non-synchronism in the theoretical research of IS is analyzed.
Findings
Non-synchronism exists in many aspects of the theoretical research of IS between journals, subject areas and countries/regions. The theoretical underdevelopment still exists in some subject areas of IS. IS presents obvious interdisciplinary characteristics. The theoretical distance from IS to social sciences is shorter than that to natural sciences.
Research limitations/implications
This study investigates the theoretical research of IS from the perspective of non-synchronism theory, reveals the theoretical distance from IS to other sciences, deepens the communication between different subject and regional sub-communities of IS and provides new evidences for the necessity of developing domestic theories and theorists of IS.
Originality/value
This study introduces the theory of non-synchronism to IS research for the first time, investigates the new advances in theoretical research of IS and provides new quantitative evidences for the understanding of the interdisciplinary characteristics of IS and the necessity of better communication between sub-communities of IS.
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This paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides…
Abstract
Purpose
This paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides and example of how theory can be reflected upon, reassessed and refined during a research process.
Design/methodology/approach
This paper provides an illustrative account of theorizing during the process of qualitative accounting research. The paper places specific emphasis on an abductive approach to theorizing. An abductive theoretical framework is used to reflect on the theorizing process.
Findings
The “findings” reflect on the use of theory and the process of theorizing during a research process. The paper finds that abduction may be a useful way of theorizing in qualitative accounting research because it encourages the researcher to remain open to alternative explanations of data, which may promote theoretical development. This paper does not report the accounting practices of an organization in the traditional sense, but illustrates how the empirical findings led to an initial theoretical framework being developed.
Practical implications
The paper is intended to be informative in showing how theory can be used and developed during research. It may be of value and interest to new and emerging researchers. It may also interest established researchers seeking to reflect on their use of theory in research.
Originality/value
There are few contributions that focus exclusively and explicitly on how theory is used and developed during the process of qualitative accounting research. Moreover, the abductive approach has received limited attention in accounting. This paper aims to address these gaps.
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Ali Dehghanpour Farashah and Tomas Blomquist
Qualified immigrants (QIs) and their work experiences have been studied using a wide variety of theoretical approaches with divergent characteristics. This paper reviews…
Abstract
Purpose
Qualified immigrants (QIs) and their work experiences have been studied using a wide variety of theoretical approaches with divergent characteristics. This paper reviews theoretical progress and proposes directions for future research and practice.
Design/methodology/approach
Using relevant keywords, articles indexed by Web of Science in management, business, industrial relations and applied psychology were systematically searched for and analysed. In total, 60 theoretical articles published during 2008–2018 were included. The theoretical progress and future theoretical and practical challenges were organised based on the notions of equality, diversity and inclusion.
Findings
Eight theoretical approaches utilised to study QIs' work experiences were recognised: (1) human capital theory, (2) career capital theory, (3) theory of practice, (4) intersectionality, (5) social identity theory, (6) sensemaking, (7) cultural identity transition and (8) the career-centred approach. The contributions and limitations of each theoretical lens were then scrutinised. Overall, research on QIs still lacks a comprehensive theoretical framework. As a step towards that, the paper proposes considering the role of organisations and labour market intermediaries, strategic view over the immigrant workforce, agency–institution play, identity–capital play and host–immigrant play.
Research limitations/implications
The focus is on theory development and empirical papers with no clear theoretical foundation are excluded.
Originality/value
This review is the first attempt to summarise and direct the divergent research on the topic. The main contribution is setting an agenda for future research, particularly by proposing the elements of a comprehensive theoretical framework for studying QIs in the workplace.
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Christiana Osei Bonsu, Chelsea Liu and Alfred Yawson
The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this…
Abstract
Purpose
The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.
Design/methodology/approach
To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.
Findings
The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.
Practical implications
CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.
Originality/value
Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.
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Amit Kumar, Som Sekhar Bhattacharyya and Bala Krishnamoorthy
The purpose of this research study was to understand the simultaneous competitive and social gains of machine learning (ML) and artificial intelligence (AI) usage in…
Abstract
Purpose
The purpose of this research study was to understand the simultaneous competitive and social gains of machine learning (ML) and artificial intelligence (AI) usage in organizations. There was a knowledge hiatus regarding the contribution of the deployment of ML and AI technologies and their effects on organizations and society.
Design/methodology/approach
This study was grounded on the dynamic capabilities (DC) and ML and AI automation-augmentation paradox literature. This research study examined these theoretical perspectives using the response of 239 Indian organizational chief technology officers (CTOs). Partial least square-structural equation modeling (PLS-SEM) path modeling was applied for data analysis.
Findings
The results indicated that ML and AI technologies organizational usage positively influenced DC initiatives. The findings depicted that DC fully mediated ML and AI-based technologies' effects on firm performance and social performance.
Research limitations/implications
This study contributed to theoretical discourse regarding the tension between organizational and social outcomes of ML and AI technologies. The study extended the role of DC as a vital strategy in achieving social benefits from ML and AI use. Furthermore, the theoretical tension of the automation-augmentation paradox was explored.
Practical implications
Organizations deploying ML and AI technologies could apply this study's insights to comprehend the organizational routines to pursue simultaneous competitive benefits and social gains. Furthermore, chief technology executives of organizations could devise how ML and AI technologies usage from a DC perspective could help settle the tension of the automation-augmentation paradox.
Social implications
Increased ML and AI technologies usage in organizations enhanced DC. They could lead to positive social benefits such as new job creation, increased compensation to skilled employees and greater gender participation in employment. These insights could be derived based on this research study.
Originality/value
This study was among the first few empirical investigations to provide theoretical and practical insights regarding the organizational and societal benefits of ML and AI usage in organizations because of their DC. This study was also one of the first empirical investigations that addressed the automation-augmentation paradox at the enterprise level.
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The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews…
Abstract
Purpose
The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews, this paper focuses on the various assumptions of theoretical models and the insights and key results derived from those assumptions. The author also reviews how these theoretical papers are “applied” in empirical studies.
Design/methodology/approach
The author systematically analyzes both theoretical and empirical papers that investigate disclosure and cost of capital between 2000 and 2020.
Findings
The author shows (1) that there is ample room for theorists to move from the pure exchange economy to the production-based economy setting to investigate the real effect of disclosure on the cost of capital; (2) structural estimation, although still nascent, is a promising direction to build the bridge between analytical and empirical studies in disclosure and cost of capital, and (3) besides ordinary least squares (OLS) regressions, researchers are encouraged to think outside the box regarding how to investigate the interplay between disclosure and cost of capital via a Deep Neural Network design.
Originality/value
The author provides a unique perspective and synthesized knowledge in the relations of disclosure and cost of capital.
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