Search results

The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which chosen research methods have informed these efforts at theoretical triangulation.

The authors conduct an analysis of how to employ theoretical triangulations and methodological pluralism in accounting and organizational research. To this end, they use prior empirical evidence for illustrative purposes.

The authors argue that using theories with epistemological tensions that are captured by appropriate research methods enable one to explore different, sometimes even contradictory, layers of meanings of realities pertaining to management accounting information and processes in organizations and society.

The paper contributes to the thinking about the interaction between theory development and research methods chosen by demonstrating how and under what circumstances multiple theories could be meaningfully integrated and executed to provide deeper understandings of accounting and organizational phenomena.

This research paper seeks to advance the techniques of “within-paradigm” triangulation and theoretical generalization adopted in qualitative field studies for new theory development in management control.

Using the evidence gleaned from three positivist case studies along with some published interpretivist studies, this paper identifies three triangulation approaches and links them with three forms of theoretical generalization in qualitative field studies.

While the “literal” approach to triangulation has its place in the extant literature, this study finds that two other approaches, labeled “convergent” and “normative” triangulation, which are relevant in many circumstances to link multiple pieces of evidence in order to build credible explanations. In theory development, while the extant forms of theoretical generalization (constructive and contextual) are useful for identifying new solutions for both practical and theoretical concerns, this paper finds that a third form, namely “transposed” logic, is relevant in identifying new control problems that can benefit by adopting the observed unusual solutions.

Within triangulation, while the extant literature endorses the role of literal triangulation in obtaining consistent evidence, including how verifying inconsistent responses helps improve the validity of the obtained evidence, this paper advances two new triangulation approaches that can enrich the extant literature. Within theoretical generalization, while the extant literature deems constructive and contextual forms as “rhetoric”, this paper (1) expands their status to “logic” by clarifying their theoretical purpose and (2) introduces one new form, namely “transposed” logic that helps identify a generalizable range of management control problems that can adopt the observed unusual solution.

The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” (AAAJ this issue), which offers a two-part exposition of topics and issues pertaining to the recent paper “Theoretical triangulation and pluralism in research methods in organizational and accounting research” (Hoque et al., 2013).

Critical analysis of Modell’s observations pertaining to the paper drawing on the classical work of Burrell and Morgan (1979).

The authors reemphasize the need for an interaction between adopting an ontological stance and then conducting empirical research where the authors stated that the intention was not to argue any idea that theoretical triangulation approach should become the dominant approach and “take over” single theory approach. Instead, the authors demonstrate the ways theoretical triangulation can advance the understanding of multifaceted organizational realities.

The authors make a contribution to the generation of knowledge in research by addressing the tradeoffs involved such as possible theoretical incoherence and lack of focus when integrating theories with different ontological and epistemological assumptions.

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.

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.

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.

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.

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.

This paper aims to enhance the understanding of the essence of product innovation capability (PIC) as a dynamic capability by systematically assessing its conceptualization and construct validity. The paper answers the call by numerous researchers to undertake research efforts to better understand and operationalize dynamic capability constructs.

A priori and scholarly contentions based on complementarities between the tenets of three prominent frameworks (Dynamic Capability View, Process Management and Organizational Ambidexterity) were utilized for conducting a theoretical triangulation, as presented in the paper. Established approaches to explication and measurement of multi-dimensional latent constructs were used for guiding this paper.

This paper enhances the conceptualization of dynamic capabilities and identifies a lacuna in frequently adopted PIC operationalization approaches that is pertinent to other dynamic capabilities. It presents substantive and specific prescriptions for enabling the development of superior capability (both dynamic and operational) measurement models in empirical research.

The diverse implications for research and practice are discussed in the paper alongside suggestions for future research.

This paper guides future theoretical and empirical research by reviewing the conception and validity of PIC. It presents a comprehensive conception of dynamic capabilities by extending the dynamic capability definition to address the identified problems. The arguments presented have wide-ranging applications and broad generalizability across multiple research fields.

The purpose of this paper is to ease the ISO 31000 standard understanding and provide mechanisms that allow organizations to adopt and adapt this standard to their reality.

The research methodology adopted in this research was the design science research methodology.

Key finding is that enterprise architecture (EA) models and EA tools can help reduce the complexity of the ISO 31000 standard and improve the communication between stakeholders.

The research proposal serves the purpose of supporting the evidence collection for an enterprise risk management (ERM) initiative in an as-was, as-is, or to-be perspective.

Traditional ERM efforts operate on silos, limiting the sharing of risk information and the achievement of an organization-wide view of risks. EA can provide a common way to model complex business systems, from the strategic level to implementation details. This paper proposes the use of an EA model and an EA tool (Atlas) to represent ISO 31000, allowing a better understanding on the value of assets that can be affected from the manifestation of some risks over time.

This study aims to explore the innovative strategies of business model of the free-to-fee switch, the relationship between the business model innovation and customer knowledge and further develop a conceptual model.

This study adopts a multiple case study method with abductive research logic, following the replication logic to select samples. A total of eight outstanding companies with altogether 312 free-to-fee switch events were selected from 1998 to 2021.

A strategic matrix with four innovative business models for the free-to-fee switch is generated. The parallelism between the models and customer knowledge orientations is also found. Further, the study develops the conceptual model regarding customer knowledge orientation as a key mediation.

The study highlights the conceptualization definition of customer knowledge orientation and its mediation effect to the business model innovation of free-to-fee switch, which is a new issue compared with previous research. Furthermore, it reveals that there exists organizational ambidexterity, which brings a new definition of customer knowledge orientation.

This study suggests how to integrate customer knowledge orientations to support the marketing process of the business model of free-to-fee switch. It also proposes a specific mechanism to conduct the free-to-fee switch with the introduction of four innovative strategic models and eight evolutional paths.

This study creatively proposes the strategic matrix and the conceptual model of business model innovation of free-to-fee switch. Moreover, a new conceptual definition of customer knowledge orientation is specified.

In today’s dynamic environment with shortened product life cycles, phase-outs because of product elimination are becoming increasingly frequent. Research on the phase-out process is still scarce. The lack of formalization of the process, especially from the labor perspective, leads to disturbances in phase-out execution. Therefore, the purpose of this paper is to analyze how phase-out is organized in industry to derive a generic labor phase-out process.

This research identifies manufacturing firms that have eliminated products in the past as an adequate sample. Data collection relies on exploratory cross-industry after-the-fact interviews of entirely finished replacement and closure phase-outs.

The labor phase-out process consists of four stages and each stage of several activities. There are two types of activities: rational and emotional, which should be combined to support companies in implementing a successful phase-out.

Phase-out is a sensitive process, and many experts from industry do not like to discuss phase-outs, in particular closure phase-outs. Although cross-industry coverage could be achieved, companies that intend to apply the developed process should individually adapt it to their own requirements and their own context.

The presented labor process supports companies in formalizing phase-out, while identifying best practices.

This research sheds light on a phase of the production cycle – the phase-out – that has been neglected so far in the extant literature and generates insights for manufacturing companies how they can formalize this process and how they can deal with it more systematically.

Effective Emergency Response Management (ERM) system evaluation is vital to the process of continual improvement within emergency response organizations. The purpose of this paper is to investigate if an entire ERM system can be captured and encoded within a standardized framework.

Employing an exploratory approach the authors apply a mixed methods case study design and inductive reasoning to analyse documentary evidence provided during the inquest into the London Bombings 2005. The authors use content analysis to investigate the nature of ERM system data availability and apply principals of Network Theory to iteratively develop a framework within which data can be encoded.

The authors find that complex ERM system data can be captured and stored within a standardized framework. The authors present a conceptual framework and multi-stage mixed methods process, the Standardized Emergency Response Incident Evaluation System (SERIES) model, to support data collection, storage and interpretation. The findings demonstrate that ERM system evaluation can benefit from the adoption of a standardized mixed-methods approach employing data transformation and triangulation. The authors also demonstrate the potential of the proposed standardized model, by integrating qualitative and quantitative data, to support interpretation and reporting through the use of appropriate data visualization.

The SERIES model provides a practical tool and procedural guidelines to capture and share vital ERM system data and information across all emergency services. It also presents an opportunity to develop a large comprehensive multi-incident dataset to support academic inquiry and partnership between academics and practitioners.