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1 – 10 of over 1000
Article
Publication date: 22 June 2023

Cristiano Busco, Fabrizio Granà and Maria Federica Izzo

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively…

Abstract

Purpose

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.

Design/methodology/approach

By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.

Findings

This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.

Originality/value

This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 2 February 2023

Åsa Tjulin and Carolina Klockmo

This study explores the organisational dynamics in a change process across work units in a Swedish municipality. The purpose of this study is to understand how and why co-creation…

Abstract

Purpose

This study explores the organisational dynamics in a change process across work units in a Swedish municipality. The purpose of this study is to understand how and why co-creation unfolds during efforts to bring different units into one united work unit.

Design/methodology/approach

A qualitative longitudinal study was designed using data triangulation for eight months, comprising written reflection texts, meeting protocols and interviews. This study is based on a back-and-forth inductive and abductive grounded theory analysis.

Findings

The main results of this study indicate that there was friction in the co-creation process between units, between the members of the change group and supervisors, as well as friction within the change group. Further, the results indicate that communications, relations, supervisor support and governing strategies clashed with work routines and methods, work cultures, roles and responsibilities and that the units had differing views of the needs of the intended target group. This thereby challenged the propensity for change which, in turn, may have limited developmental learning at a workplace and organisational level.

Originality/value

Working across units to find common and new paths and work methods for labour market inclusion proved to be challenging because of contextual circumstances. Crossing and merging organisational boundaries through co-creation processes was demanding because of new expectations from the organisation, as it shifted towards trust-based governance in conjunction with working during a pandemic when social interactions were restricted to digital communication channels.

Details

Journal of Workplace Learning, vol. 35 no. 9
Type: Research Article
ISSN: 1366-5626

Keywords

Book part
Publication date: 10 November 2023

Heiko Marc Schmidt and Sandra Milena Santamaria-Alvarez

Processual approaches to entrepreneurship have increasingly captured researchers’ interest. One such approach that tries to understand entrepreneurs in real time by looking with

Abstract

Processual approaches to entrepreneurship have increasingly captured researchers’ interest. One such approach that tries to understand entrepreneurs in real time by looking with them, not at them, has been termed withness (Shotter, 2006). But how does one design a study that captures this experience of living in the flow? In this methodological reflection, we propose using the metaphor of warp and weft to think of grounded theory research designs that seek to approximate withness. To this end, we also reflect on our experience studying the unfolding processes in international new ventures and highlight the usefulness of multiple data collection instruments, notably diaries and interviews.

Details

Nurturing Modalities of Inquiry in Entrepreneurship Research: Seeing the World Through the Eyes of Those Who Research
Type: Book
ISBN: 978-1-80262-186-0

Keywords

Book part
Publication date: 8 December 2023

Okka Zimmermann and Dirk Konietzka

Comparative studies have confirmed that the current types of cohabitation (defined as living together as a couple without being married) and the meanings attached to them differ…

Abstract

Comparative studies have confirmed that the current types of cohabitation (defined as living together as a couple without being married) and the meanings attached to them differ across Europe. This variation could reflect differences in the levels of progress or the stages countries have reached in a common developmental process, as suggested by the theory of the Second Demographic Transition and Kiernan’s stage model of cohabitation. However, it may also indicate that countries are on different developmental paths, as suggested by path dependency theories. To examine whether changes in the prevalence of cohabitation follow a common script, this study analyses types of cohabitation within emerging family formation patterns over cohorts and across countries.

For this purpose, sequence methodology is applied to analyze cohort-specific family trajectories in France, western Germany, Norway, and Italy. In particular, using data from the German National Educational Panel Study (NEPS) and the Generation and Gender Survey (GGS), patterns of union status and co-residence with (own) children between ages 15 and 35 among the 1935–1969 birth cohorts (for Germany, among the 1940–1974 birth cohorts) are compared.

Our findings provide some support for the claim that there were common patterns of change. However, also country-specific variations in family trajectory patterns were detected, which suggests that general processes of change were mediated through country-specific institutions (path dependencies). The empirical evidence for convergence as well as for divergence indicates that both theoretical strands add to our understanding of the spread of cohabitation in European countries.

Details

Cohabitation and the Evolving Nature of Intimate and Family Relationships
Type: Book
ISBN: 978-1-80455-418-0

Keywords

Article
Publication date: 15 September 2023

Bilian Cheng, Gaoming Jiang, Junjie Zhao and Bingxian Li

The purpose of this paper is to conveniently and accurately design partial knitting knitted fabrics based on matrix transformation.

Abstract

Purpose

The purpose of this paper is to conveniently and accurately design partial knitting knitted fabrics based on matrix transformation.

Design/methodology/approach

Using mathematical modeling, the pattern diagram block matrix and process design matrix of partial knitting knitted fabrics are established, and the process knitting diagram with parameter information is generated. Based on the establishment of the mathematical model of the process knitting diagram, a loop deformation method based on three-dimensional (3D) coordinate point matrix transformation is proposed.

Findings

The matrix transformation method can provide a suitable deformed loop mode for partial knitting knitted fabrics and helps to generate a 3D modeling diagram conveniently.

Originality/value

This paper proposed a method of design and modeling of partial knitting knitted fabric based on matrix transformation. Taking the 3D modeling effect of conventional partial knitting as an example to test the modeling method, the results show that after matrix transformation, the loop model can realize the rapid transformation and calculation of the coordinates of the control point and generate a 3D modeling diagram.

Details

International Journal of Clothing Science and Technology, vol. 35 no. 6
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 2 May 2023

Anja Overggaard Thomassen

The aim of this paper is to outline how public managers' reflective thinking capacity is developed through integration of education and practice using a real-life organizational…

Abstract

Purpose

The aim of this paper is to outline how public managers' reflective thinking capacity is developed through integration of education and practice using a real-life organizational problem as the educational starting point. Managers' reflective thinking capacity becomes important due to an increasing organizational complexity and the growing trend of introducing post-new public management paradigms.

Design/methodology/approach

Inspired by Brinkmann's (2012) approach to the inquiry on everyday life materials, semi-structured interviews were conducted with public managers taking a public management program. A phenomenologically inspired content analysis was applied in the process of scrutinizing the findings, subsequently informing the discussion on the development of problem solving through public management education.

Findings

The analysis indicates that the managers' pre-understanding of continuing education at the university level, managers' personal objectives, along with a growing experience with and insights into problem-based learning (PBL), appear to facilitate managers' integration of theory and practice. As revealed in this paper, an inquiry that integrates daily organizational practice and theoretical models and terms, as the origin of the personal development module, seems to facilitate managers' reflective thinking and self-reflexivity.

Originality/value

This paper illustrates that learning processes facilitated by seminars like the personal development module (PDM) not only facilitates the development of reflective thinking, but managers also seem to develop competencies in self-reflexivity – the latter being an underdeveloped element of Dewey's (1933) notion of reflective thinking. Thus, further theoretical and empirical research is needed to explore the potentials of developing a pragmatically inspired notion that offers an understanding of managers' self-reflexivity. By inquiring about managerial puzzlements through a personal development lens, a self-reflective focus adds to the Dewey-inspired approach to reflective thinking.

Details

International Journal of Public Sector Management, vol. 36 no. 4/5
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 1 August 2023

Jorge Arteaga-Fonseca, Yi (Elaine) Zhang and Per Bylund

In this paper, the authors suggest that Central Americans can use entrepreneurship to solve economic uncertainty in their home country and that entrepreneurship can contribute to…

Abstract

Purpose

In this paper, the authors suggest that Central Americans can use entrepreneurship to solve economic uncertainty in their home country and that entrepreneurship can contribute to reducing the number of undocumented migrants to the USA.

Design/methodology/approach

The authors first illustrate the context of Central American illegal migration to the USA from a transitional entrepreneurship perspective, the authors address the economic drivers of illegal migration from Central America, which results in marginalization in the USA. Second, the authors build a theoretical model that suggests that Central Americans can improve their entrepreneurial abilities through the entrepreneurial cognitive adjustment mechanism.

Findings

Central Americans at risk of illegally migrating to the USA have high entrepreneurial aptitudes. Entrepreneurship can help them avoid the economic uncertainty that drives Central Americans to illegally migrate to the USA and become part of a marginalized community of undocumented immigrants. This conceptual paper introduces an entrepreneurial cognitive adjustment mechanism as a tool for Central Americans to reshape their personalities and increase their entrepreneurial abilities in their home countries. In particular, entrepreneurial intentions reshape the personality characteristics of individuals (in terms of high agreeableness and openness to experiences, as well as low neuroticism) through the entrepreneurial cognitive adjustment mechanism, which consists of reflective action in sensemaking, cognitive frameworks in pattern recognition and coping in positive affect.

Originality/value

This paper studies Central Americans at risk of illegal migration using the lens of transitional entrepreneurship, which advances the understanding of the antecedents to marginalized immigrant communities in the USA and suggests a possible solution for this phenomenon. Besides, the authors build a cognitive mechanism to facilitate the transitional process starting from entrepreneurial intention to reshaping individuals' personality, which further opens individuals' minds to entrepreneurial opportunities. Since entrepreneurial intention applies the same way to all entrepreneurs, the authors' aim of constructing the entrepreneurial intention unfolding process will go beyond transitional entrepreneurship and contribute to intention-action knowledge generation (Donaldson et al., 2021). Moreover, the conceptual study contributes to public policy such that international and local agencies can better utilize resources and implement long-term solutions to the drivers of illegal migration from Central America to the USA.

Details

New England Journal of Entrepreneurship, vol. 26 no. 2
Type: Research Article
ISSN: 2574-8904

Keywords

Abstract

Details

Resilient Democratic Governance
Type: Book
ISBN: 978-1-83549-281-9

Open Access
Article
Publication date: 1 August 2023

Henrike Heunis, Niels J. Pulles, Ellen Giebels, Bas Kollöffel and Aldis G. Sigurdardottir

This study aims to propose and evaluate a novel framework of strategic adaptability in dyadic negotiations. The authors define strategic adaptability as a reaction to a cue that…

1691

Abstract

Purpose

This study aims to propose and evaluate a novel framework of strategic adaptability in dyadic negotiations. The authors define strategic adaptability as a reaction to a cue that leads to shifts between integrative and distributive strategies. Based on the literature on turning points, phase models and strategic negotiations, the authors developed an initial framework identifying five distinct strategic adaptations.

Design/methodology/approach

To verify the framework, the authors analyzed two negotiation simulations with a diverse set of negotiation students. Negotiations were content-coded, and adaptations were labeled.

Findings

The authors found a consistent pattern across two studies. Overall, 12% (study 1) and 18% (study 2) of all speaking turns were identified as strategic adaptations. The findings empirically confirmed four of their strategic adaptation types: adapt to deadlock, follow adaptation by opponent, adapt to priority of issue under discussion and adapt to new information on issue. Moreover, findings of this study revealed two new types of strategic adaptability: delayed adaptation to opponent and adapt to understand opponent. Study 2 additionally revealed that strategies vary with the negotiation phase, and negotiation outcome seems to benefit more from the constellation rather than the frequency of adaptations. Furthermore, lower-scoring negotiators tended to adapt to the opponent’s strategy instead of initiating a change in strategy.

Originality/value

The findings of this study provide preliminary insights into how strategic adaptations unfold. These findings present future research opportunities to further test the framework's robustness, increase the knowledge of individual and cultural factors, explore the relationship with negotiation outcomes and develop educational interventions to enhance strategic adaptability.

Details

International Journal of Conflict Management, vol. 35 no. 2
Type: Research Article
ISSN: 1044-4068

Keywords

Open Access
Book part
Publication date: 12 December 2023

Logan Crace, Joel Gehman and Michael Lounsbury

Reality breakdowns generate reflexivity and awareness of the constructed nature of social reality. These pivotal moments can motivate institutional inhabitants to either modify…

Abstract

Reality breakdowns generate reflexivity and awareness of the constructed nature of social reality. These pivotal moments can motivate institutional inhabitants to either modify their social worlds or reaffirm the status quo. Thus, reality breakdowns are the initial points at which actors can conceive of new possibilities for institutional arrangements and initiate change processes to realize them. Studying reality breakdowns enables scholars to understand not just how institutional change occurs, but also why it does or does not do so. In this paper, we investigate how institutional inhabitants responded to a reality breakdown that occurred during our ethnography of collegial governance in a large North American university that was undergoing a strategic change initiative. Our findings suggest that there is a consequential process following reality breakdowns whereby institutional inhabitants construct the severity of these events. In our context, institutional inhabitants first attempted to restore order to their social world by reaffirming the status quo; when their efforts failed, they began to formulate alternative possibilities. Simultaneously, they engaged in a distributed sensemaking process whereby they diminished and reoriented necessary changes, ultimately inhibiting the formulation of these new possibilities. Our findings confirm reality breakdowns and institutional awareness as potential drivers of institutional change and complicate our understanding of antecedent microprocesses that may forestall the initiation of change efforts.

Details

Revitalizing Collegiality: Restoring Faculty Authority in Universities
Type: Book
ISBN: 978-1-80455-818-8

Keywords

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