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Article
Publication date: 25 October 2022

Ahmed A.F.M. Hassan and Johann Fortwengel

The transfer of organizational practices in multinational enterprises (MNEs), typically from the headquarters to foreign subsidiaries, has been a key theme in international…

Abstract

Purpose

The transfer of organizational practices in multinational enterprises (MNEs), typically from the headquarters to foreign subsidiaries, has been a key theme in international business (IB) literature. Research on this topic increasingly acknowledges the important role of organizational actors external to the focal MNE. Furthermore, there is a growing interest in the microfoundational underpinnings of practice transfer as an important phenomenon in IB. This paper aims to bring together these two emerging research trends to outline an exciting and important avenue for further research.

Design/methodology/approach

This is a conceptual paper. This paper builds on prior empirical research to theorize different types of involvement of external organizational actors in the transfer process. This study further identifies specific mechanisms that lead to transfer outcomes in terms of practice adaptation.

Findings

The authors develop conceptual arguments regarding the role of external actors in the microfoundations of transfer. The involvement of external organizational actors can be either direct or indirect, and it can occur in the initiation stage at headquarters level and/or in the implementation stage at subsidiary level. The authors theorize how the involvement of external organizational actors in the transfer process shapes practice adaptation as a key outcome. This study summarizes the theorization with the help of propositions, and this study also identifies a set of research questions that can guide future research on this increasingly important topic.

Originality/value

This paper contributes to the literature by developing a research agenda to open up the black box regarding the role of external actors in the microfoundations of practice transfer in MNEs.

Details

Multinational Business Review, vol. 31 no. 1
Type: Research Article
ISSN: 1525-383X

Keywords

Abstract

Details

The Ideas-Informed Society
Type: Book
ISBN: 978-1-83753-013-7

Book part
Publication date: 7 December 2023

Toru Kawai

Development theory in college describes and explains how students develop. This chapter explores ways to balance and consolidate differentiation and integration in this theory…

Abstract

Development theory in college describes and explains how students develop. This chapter explores ways to balance and consolidate differentiation and integration in this theory. First, it traces the origins, history and current development of the theory, which evolves from an integrative understanding to a differentiated one. Subsequently, it identifies the tensions between integration and differentiation in this evolution. This chapter consider two directions towards the theoretical consolidation of differentiation and integration: (1) returning to how integrative understandings were achieved and exploring research directions that further advance integrative understandings; (2) recognizing the parallel evolution of North American student development theory in theorising about learning from a critical realism perspective, and, by overlaying this theory upon such a perspective, reconstructing it towards consolidation. This chapter concludes by discussing two implications for further higher education research that draws on student development theory.

Open Access
Article
Publication date: 10 March 2022

Jan 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…

11836

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.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 7 September 2023

Caleb Lugar, Jeremy D. Meuser, Milorad M. Novicevic, Paul D. Johnson, Anthony P. Ammeter and Chad P. Diaz

In this chapter, the authors examined expatriates that self-initiate their international work for personal reasons and the factors that affect their departure from an…

Abstract

In this chapter, the authors examined expatriates that self-initiate their international work for personal reasons and the factors that affect their departure from an organization. The authors conducted a systematic review of self-initiated expatriation (SIE) and its definitions in order to propose an integrated definition of SIE and model its nomological network. In addition, the authors construct a roadmap for future research directions in the SIE domain. Finally, using a qualitative research design, the authors studied the organizational practices designed to reduce SIE turnover in an exemplary multinational organization. Overall, our contributions are enhanced clarity of the SIE construct and the theorized practice of SIE retention.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-83753-389-3

Keywords

Article
Publication date: 26 June 2023

Sylvain Durocher, Claire-France Picard and Léa Dugal

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of…

Abstract

Purpose

This paper aims to examine how auditors make sense of the ill-theorized and contentious notion of other comprehensive income (OCI), specifically by uncovering their use of metaphors to make OCI plausible and intelligible.

Design/methodology/approach

This interpretative paper draws on a collection of 21 interviews with experienced auditors. The analysis first uncovers metaphors that naturally surface within the talk and sensemaking of auditors about OCI (elicited metaphors). The authors then encapsulate these elicited metaphors into second-order constructs (projected metaphors) to synthesize and further explain auditors’ practical sensemaking.

Findings

Auditors conceive OCI as a “safety” that ensures the well-functioning of fair value accounting, metaphorically qualifying this notion as a “necessary evil”, a “passage obligé”, and a “parking lot” resolving fair value-related issues and aberrations. Auditors also metaphorize OCI as a “purifier” that allows “polluted”, “noisy”, and “unloved” items to be “parked” outside net income.

Practical implications

The study’s findings further the understanding of auditors’ tendency to remain uncritical throughout their sensemaking process. Making sense of professional standards of practice through metaphors indubitably involves shadowing and silencing other worldviews.

Originality/value

This paper extends knowledge of auditors’ sensemaking, specifically showing how auditors easily make sense of complex notions even in the absence of conceptual grounds. This study also highlights that metaphors are a powerful sensemaking device that auditors mobilize to render complex notions intelligible and mitigate IFRS inconsistencies.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 April 2023

Ata Babaei, Giorgio Locatelli and Tristano Sainati

Transport megaprojects often struggle to offer social value (SV) that meets local communities' needs. This problem is embedded in how local communities' views are captured and…

Abstract

Purpose

Transport megaprojects often struggle to offer social value (SV) that meets local communities' needs. This problem is embedded in how local communities' views are captured and incorporated into SV plans through local community engagement (LCE). By problematising the literature, this article aims to identify LCE issues and their impacts on SV plans at the front-end of transport megaprojects.

Design/methodology/approach

The theoretical lens of the study is the practice theory developed by Schatzki (2016, 2005). The authors conceptualised LCE as a practice and conducted 32 semi-structured interviews with UK practitioners. The authors collected data in three steps from three types of practitioners involved in LCE practice and SV planning: project managers, LCE experts and SV experts.

Findings

The authors identified 18 LCE issues with thematic analysis and clustered them into five themes. These issues impact LCE with five mechanisms. Findings show that a weak link between LCE and SV plans due to the issues reduces LCE to a tick-box exercise and presents a distorted view of local communities. This reduces SV plans to the bare minimum for project approval instead of offering relevant SV to local communities. Addressing the issues goes beyond changing the approach of project teams to engagement (from instrumental to normative) and requires changing the practices.

Originality/value

For the first time, the study uses practice theory to conceptualise LCE as a practice, following the notion of project as practice. The study problematises the literature to address the under-represented link between LCE and SV plans.

Details

International Journal of Managing Projects in Business, vol. 16 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 9 January 2024

Bülent Doğan, Yavuz Selim Balcioglu and Meral Elçi

This study aims to elucidate the dynamics of social media discourse during global health events, specifically investigating how users across different platforms perceive, react to…

Abstract

Purpose

This study aims to elucidate the dynamics of social media discourse during global health events, specifically investigating how users across different platforms perceive, react to and engage with information concerning such crises.

Design/methodology/approach

A mixed-method approach was employed, combining both quantitative and qualitative data collection. Initially, thematic analysis was applied to a data set of social media posts across four major platforms over a 12-month period. This was followed by sentiment analysis to discern the predominant emotions embedded within these communications. Statistical tools were used to validate findings, ensuring robustness in the results.

Findings

The results showcased discernible thematic and emotional disparities across platforms. While some platforms leaned toward factual information dissemination, others were rife with user sentiments, anecdotes and personal experiences. Overall, a global sense of concern was evident, but the ways in which this concern manifested varied significantly between platforms.

Research limitations/implications

The primary limitation is the potential non-representativeness of the sample, as only four major social media platforms were considered. Future studies might expand the scope to include emerging platforms or non-English language platforms. Additionally, the rapidly evolving nature of social media discourse implies that findings might be time-bound, necessitating periodic follow-up studies.

Practical implications

Understanding the nature of discourse on various platforms can guide health organizations, policymakers and communicators in tailoring their messages. Recognizing where factual information is required, versus where sentiment and personal stories resonate, can enhance the efficacy of public health communication strategies.

Social implications

The study underscores the societal reliance on social media for information during crises. Recognizing the different ways in which communities engage with, and are influenced by, platform-specific discourse can help in fostering a more informed and empathetic society, better equipped to handle global challenges.

Originality/value

This research is among the first to offer a comprehensive, cross-platform analysis of social media discourse during a global health event. By comparing user engagement across platforms, it provides unique insights into the multifaceted nature of public sentiment and information dissemination during crises.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 25 January 2024

Mohammad Mehrabioun Mohammadi

This research aims to examine the challenges of recruiting participatory action research (PAR) in managing innovation projects. An enhanced methodology based on PAR was developed…

Abstract

Purpose

This research aims to examine the challenges of recruiting participatory action research (PAR) in managing innovation projects. An enhanced methodology based on PAR was developed to mitigate the challenges related to recruiting PAR in managing innovation projects. The proposed methodology was evaluated by comparing it to established methodologies/frameworks such as Scrum, Design Thinking (DT) and The Lean Startup (TLS). The evaluation aimed to determine the advantages and limitations of the proposed methodology in managing innovation projects.

Design/methodology/approach

The proposed enhanced methodology consists of eight steps, ranging from developing an understanding of the industry and business structure to learning and knowledge management. In addition, the enhanced methodology uses other techniques, such as Force field analysis and 12 boundary questions.

Findings

The research findings indicate that using the proposed methodology can improve the formalization of collaboration in PAR, enabling the organization to respond better to market changes. It helps define the project scope more clearly, encouraging innovation, addressing communication barriers and considering different worldviews and practical issues. Based on the findings, the proposed enhanced methodology could complement other methodologies/frameworks such as Scrum, DT and TLS.

Research limitations/implications

The current research adds to the existing literature by identifying the challenges of recruiting PAR in managing innovation projects. A deductive reasoning process was utilized because there is no comprehensive research concerning the challenges of recruiting PAR in managing innovation projects. On the other hand, the PAR 4-phase cycle has been reviewed and enhanced to manage innovation projects.

Practical implications

The proposed methodology was used in a new product development project. The case study was done on one of the payment service provider companies that design, develop and deploy a digital product for marketing, installation, repair and maintenance of electronic funds transfer at point of sale devices.

Originality/value

No research has yet sought to identify the challenges of using PAR in innovation project management (IPM). Identifying the challenges associated with applying PAR in the IPM and providing an enhanced methodology to mitigate the challenges could fill a gap in IPM studies.

Details

International Journal of Managing Projects in Business, vol. 17 no. 1
Type: Research Article
ISSN: 1753-8378

Keywords

Open Access
Article
Publication date: 11 April 2023

Henrik Saabye, Daryl John Powell and Paul Coughlan

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has…

1844

Abstract

Purpose

Being acquainted with both lean and action learning in theory and in practice, this study finds that the theoretical complementarity of these two research streams has traditionally been underexploited. In this conceptual paper, this study aims to advance the theoretical understanding of lean by exploring the complementarity of lean thinking and action learning leading to a proposed integrated theory of these two research streams. Target audience is the operations management research community.

Design/methodology/approach

By deliberately adopting a process of theorising, this paper explores, reflects upon and combines individual experiences of researching, teaching and engaging in lean and action learning as operations management scholars.

Findings

Having taken a gemba walk through the literature and practices of lean and action learning, this study views and notices a systematic and complementary relationship between the two domains. The overlapping theoretical and practical complementarities of lean and action learning suggest that these two research streams are ripe for synthesis into an integrated theory. This finding provides an opportunity to (1) progress towards an integrative design of interventions leading to more sustainable lean system adoptions and (2) add new depth to our theoretical explanation of the success and failures of lean system adoptions.

Originality/value

This paper contributes an original integrated theory perspective on lean and action learning.

Details

International Journal of Operations & Production Management, vol. 43 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

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