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Article
Publication date: 16 November 2022

Francesco Barbera, Tim Hasso and Thomas V. Schwarz

Scholars and practitioners agree that governance practices are at the core of what differentiates family firms from other forms of business. Yet, there is a lack of consensus in…

Abstract

Purpose

Scholars and practitioners agree that governance practices are at the core of what differentiates family firms from other forms of business. Yet, there is a lack of consensus in the extant literature about how and the extent to which family governance affects firm performance. This study aims to address the matter by taking a more comprehensive unified systems perspective to explore the pathways through which variations in family governance mechanisms simultaneously affect both the business and the family system.

Design/methodology/approach

This study utilises a global dataset sourced from a survey and structural equation modelling to empirically measure several intermediate and final outcomes of family governance.

Findings

This study finds that the use of family protocols, as well as formal and informal meetings, have positive effects on the functioning of the family, whereas family involvement in the top management team diminishes the firm's competitive advantage. In turn, this study demonstrates that both family functioning and competitive advantage are positively related to firm performance.

Originality/value

By taking into consideration the complexity of the family and business systems, and measuring their interlinkages, this study advances knowledge by providing a more complete picture of the family governance/firm performance relationship.

Details

Journal of Family Business Management, vol. 13 no. 4
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 2 June 2023

Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these…

Abstract

Purpose

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

Design/methodology/approach

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

Findings

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

Originality/value

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.

Details

Journal of Accounting Literature, vol. 46 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Open Access
Article
Publication date: 4 November 2022

Thijs Waardenburg, Niels van Huizen, Jelle van Dijk, Koen Dortmans, Maurice Magnée, Wouter Staal, Jan-Pieter Teunisse and Mascha van der Voort

This article describes the development and initial experiences of Design Your Life, a new design approach implementing user-initiated design of technological environments that…

2170

Abstract

Purpose

This article describes the development and initial experiences of Design Your Life, a new design approach implementing user-initiated design of technological environments that support autistic young adults to live independently.

Design/methodology/approach

This article makes use of a phenomenological Research-through-Design approach. Investigation of possible ways in which a set of four guiding principles could be applied into a design toolkit for autistic young adults and their caregivers by means of three design case studies was conducted. Promising methods from the design practice and literature were applied and contrasted with the lived experiences and practical contexts of autistic young adults and their caregivers.

Findings

This exploratory research yielded several important insights for the design direction of Design Your Life. Reflecting on how the guiding principles played out in practice it was noted that: the case studies showed that stakeholders appreciate the approach. The design principles applied cannot be used without the help of a sparring partner. This suggests that caregivers may be trained in design-thinking to fulfil this role. The Design Your Life method will be iteratively developed, refined and validated in practice.

Originality/value

The presented approach puts design tools in the hands of the people who will use the technology. Furthermore, the approach sees technologies as empowering interventions by which a person can strengthen their own living environment. According to this article, this approach is new for this application. It provides valuable perspectives and considerations for autistic people, caregivers, researchers and policy makers.

Details

Journal of Enabling Technologies, vol. 16 no. 3
Type: Research Article
ISSN: 2398-6263

Keywords

Article
Publication date: 27 February 2020

Renee M. Clark, Lisa M. Stabryla and Leanne M. Gilbertson

The purpose of this study was to assess particular student outcomes when design thinking was integrated into an environmental engineering course. The literature is increasingly…

1068

Abstract

Purpose

The purpose of this study was to assess particular student outcomes when design thinking was integrated into an environmental engineering course. The literature is increasingly promoting design thinking for addressing societal and environmental sustainability engineering challenges. Design thinking is a human-centered approach that identifies needs upfront.

Design/methodology/approach

In an undergraduate engineering course, Design for the Environment, students have begun to obtain hands-on experience in applying design thinking to sustainability challenges. This case study investigates the association between the use of design thinking and student creativity with sustainability design solutions. Student perspectives on their own creativity and future sustainable design practices as a result of the course were also investigated.

Findings

The findings were favorable for design thinking, being associated with a significant difference and medium-to-large effect with regards to solution novelty. A qualitative analysis showed a positive association between design thinking and students’ perceptions of their creativity and future anticipated sustainability practices. Using a content analysis of reflective writings, students’ application of design thinking was assessed for comprehensiveness and correctness. A two-week introductory design-thinking module and significant use of in-class active learning were the course elements that most notably impacted students’ use of design thinking.

Practical implications

This case study preliminarily demonstrates that application of design thinking within an environmental engineering course may be associated with beneficial outcomes related to creativity and sustainability.

Originality/value

A review of the literature did not uncover studies of the use of design thinking for undergraduate socio-environmental challenges to promote creativity and sustainable-practices outcomes, although the literature has been calling for the marrying of these two areas.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

Abstract

Details

The Design Thinking Workbook: Essential Skills for Creativity and Business Growth
Type: Book
ISBN: 978-1-80382-192-4

Book part
Publication date: 17 September 2018

Atul Handa and Kanupriya Vashisht

Traditional paradigms of leadership have celebrated decisive top-down control and analytical decision making. But times are changing. The world is becoming more connected…

Abstract

Traditional paradigms of leadership have celebrated decisive top-down control and analytical decision making. But times are changing. The world is becoming more connected, complex, fluid, and interdependent.

Leading people in this age requires empathy, collaboration, curiosity, and creativity. It’s more about designing elegant solutions than mandating feasible ones. It’s more about becoming optimistic beacons of change than authoritative custodians of the status quo. The leaders of tomorrow are not commanders, they are innovators; and in that, they have a natural ally in designers – the poster children of innovation.

This chapter focuses on how leadership can leverage tools and frameworks usually associated with design to innovate, solve complex problems, motivate teams, inspire people, and nurture the next generation of leaders. It discusses design methodologies – user-focused design, lean, design thinking – as potential approaches to optimizing organizational leadership. We elaborate these ideas through real-world examples.

The chapter also offers actionable tips and techniques that designers use to respond empathetically and elegantly to complex human needs, which are rooted deeply in behaviors and attitudes, governed by complex interactions, and therefore, hard to grapple through a purely analytical approach.

It debunks the myth that leaders need to be creative similar to designers to apply Design Thinking. Applying design approaches and practices to organizational leadership is not just about its leaders becoming more creative. It is definitely not about the person at the top coming up with the grand answer. It is a collaborative effort that brings people from all levels together in pursuit of a common goal.

Details

Exceptional Leadership by Design: How Design in Great Organizations Produces Great Leadership
Type: Book
ISBN: 978-1-78743-901-6

Article
Publication date: 1 May 2005

York Sure and Rudi Studer

The purpose of this article is to provide an overview about the Semantic Web, its importance and history and an overview of recent Semantic Web technologies which can be used to…

3850

Abstract

Purpose

The purpose of this article is to provide an overview about the Semantic Web, its importance and history and an overview of recent Semantic Web technologies which can be used to enhance digital libraries.

Design/methodology/approach

The paper answers, at least partially, questions like “What is the Semantic Web?”, “How could the Semantic Web look like?”, “Why is the Semantic Web important?”, “What are ontologies?” and “Where are we now?”. Several pointers to further literature and web sites complete the overview.

Findings

Semantic Web technologies are valuable add‐ons for digital libraries. There already exist numerous academic and commercial tools which can be applied right now.

Practical limitations/implications

The overview of Semantic Web technologies cannot be complete in such an article, therefore we limit ourselves to the most prominent technologies available. However, following the pointers given readers can easily find more information.

Originality/value

The article is of particular value for newcomers in this area.

Details

Library Management, vol. 26 no. 4/5
Type: Research Article
ISSN: 0143-5124

Keywords

Book part
Publication date: 15 December 2016

Camille Andrews, Ashley Downs, Jim Morris-Knower, Kelee Pacion and Sara E. Wright

This chapter provides an overview of the space reimagining that has occurred in a mid-size library that serves both the life and social sciences at a large research university…

Abstract

Purpose

This chapter provides an overview of the space reimagining that has occurred in a mid-size library that serves both the life and social sciences at a large research university. Projects are introduced that have transformed physical and virtual spaces from preprogrammed areas and services designed to serve librarian-defined needs to an open and flexible architecture that better incorporates and facilitates the projects, ideas, and interest-driven learning initiated by users. As we move from “library as place” to “library as platform” (Bennett, 2003; Weinberger, 2012), the library becomes a central location for users to connect with and learn from one another, create and remix, display and discuss their work, and capture and preserve community knowledge.

Methodology/approach

The authors examine various initiatives in the library to demonstrate the role of library space. Each initiative is framed as a case study to illustrate how librarians have responded to user needs and the impact that these changes have had on management in libraries.

Findings

The change in focus to “library as platform” requires flexible and flat library management, additional staff roles, and changing paradigms of library space and skills.

Originality/value

This chapter adds to the body of case studies examining what the library of the future could look like in practice as well as theory.

Article
Publication date: 28 July 2023

Shaista Fatima and Anurag Bhadur Singh

The current study gives a quantitative analysis DT literature over the past ten years in domain of management and business where the field has witnessed a proliferation in…

Abstract

Purpose

The current study gives a quantitative analysis DT literature over the past ten years in domain of management and business where the field has witnessed a proliferation in studies. The study's primary areas of concentration were analyzing historical trends and identifying prospective future research opportunities in the field. Due of the way, it approaches innovation and problem-solving, design thinking has garnered a lot of interest from both academics and practitioners. Promoters and detractors, however, tend to have quite different perspectives on the program's core qualities, practicality and results.

Design/methodology/approach

The study adopts a bibliometric approach to a systematic literature review, where the analyses and visualizations are carried out using R Studio (Biblioshiny package) and VosViewer software. The study was conducted on 518 documents extracted from the Scopus database. To identify past research trends in the field, performance analysis based on productivity and/or impact of the research constituents was carried out to understand the intellectual structure of the field.

Findings

The study's findings indicated that few areas have received the most attention, which are presented as seven themes. While the emerging themes in the field include areas such as service design, service innovation, customer experience, innovation management, project management and 21st-century skills.

Practical implications

The studies are going deeper by breaking down concepts or processes and analyzing one aspect at a time, codesign and prototyping are such subareas within the realm of service or new product design and development.

Originality/value

This study is the first of its kind where a literature review has been conducted covering design thinking in the area of business management and accounting.

Details

Benchmarking: An International Journal, vol. 31 no. 8
Type: Research Article
ISSN: 1463-5771

Keywords

Abstract

Details

Managing Global Sport Events: Logistics and Coordination
Type: Book
ISBN: 978-1-80262-041-2

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