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Article
Publication date: 30 October 2019

Daniel Johanson and Dag Øivind Madsen

The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large…

Abstract

Purpose

The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs.

Design/methodology/approach

The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies.

Findings

The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens.

Originality/value

The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.

Article
Publication date: 29 July 2019

Michelli Pereira da Costa and Fernando César Lima Leite

The purpose of this paper is to propose a theoretical model to illustrate factors influencing research data communication on diseases caused by the Zika virus.

Abstract

Purpose

The purpose of this paper is to propose a theoretical model to illustrate factors influencing research data communication on diseases caused by the Zika virus.

Design/methodology/approach

The grounded theory methodology was adopted. For data collection, interviews were conducted with 13 Brazilian researchers involved with the Zika virus theme. Data analysis was performed using the open, axial and selective coding processes, according to the principles of the grounded theory.

Findings

Based on data collection and analysis, seven theoretical categories representing intervening factors in Zika virus research data communication were identified. The emerging theory showed the centrality of researchers’ expectations for acknowledgment and reward, influenced by the aspects of research funding and academic culture. Three factors involved in the macro processes of research data communication: data use, data production and data sharing. In the use and production processes, factors related to collaboration figured most strongly. In the production and sharing processes, the factors regarding data processing and the use of research data repositories were more pronounced. Finally, data sharing, and the possibility of reusing data are directly affected by the social context of Zika virus disease as an emerging disease.

Originality/value

The study presents a theory developed systematically to explain the phenomenon of communication of research data on Zika virus. The theory presents a set of intervening factors of the process of communication of research data and discusses the factors in light of the fundamentals of information science.

Details

Journal of Documentation, vol. 75 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 8 March 2022

Svitlana Firsova, Tetiana Bilorus, Lesya Olikh and Olha Salimon

Institutional theory assumes practice adoption and subsequent decoupling. However, there is a range of alternative organizational theories that challenge this view and offer…

Abstract

Purpose

Institutional theory assumes practice adoption and subsequent decoupling. However, there is a range of alternative organizational theories that challenge this view and offer instead their reinterpretation, extension and modification of institutional predictions with regard to the adoption and possible range of various responses and processes that follow the decision to adopt. This paper aims to review this spectrum of theories and suggest how they clarify, supplement, correct, restrict and/or abandon some institutional explanations and predictions.

Design/methodology/approach

Extensions and alternatives to institutional theory are mainly motivated by the need to have a theory of practice adoption and variation, and a plethora of alternative practice adoption theories currently exists in the literature. The authors review these theories and compare them against institutional theory and against each other.

Findings

The analysis revealed shortcomings and advantages of alternative theories compared to institutional theory and against each other. It is suggested which theory is most useful in each domain of application. The authors review and compare institutional theory, Scandinavian institutionalism, management fashion theory, virus theory and institutional inertia theory and analyze how and whether they are able to reproduce the success of institutional theory and successfully address and resolve its shortcomings and gaps. The authors conclude by discussing whether regular emergences of new theories that account for the idea-handling stage of diffusion signals institutional theory’s limit of validity in this domain.

Originality/value

The problem of idea emergence/diffusion/disappearance and adoption/variation/use are fundamentally different, but both of them motivated researchers to go beyond institutional theory. Despite being the dominant theory of organizations internally consistent and explaining a wide range of empirical observations, it is evident that institutional theory is not a complete theory. This paper contributes to this problem by exploring and comparing existing candidates for practice variation theory.

Details

International Journal of Organizational Analysis, vol. 31 no. 6
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 16 September 2020

Larissa Pfaller

Using Kristeva's theory of abjection, this article analyzes the psychosocial reality of the coronavirus disease 2019 (COVID-19) pandemic, advancing the understanding of exclusion…

1085

Abstract

Purpose

Using Kristeva's theory of abjection, this article analyzes the psychosocial reality of the coronavirus disease 2019 (COVID-19) pandemic, advancing the understanding of exclusion and stigmatization as forms of social abjection.

Design/methodology/approach

The article applies abjection to understand how severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is both a medical emergency but also a cultural challenge. The analysis is structured in three dimensions: (1) the transgressive potential of the virus, (2) forms of cultural coping with its threat and (3) the moral order of abjection.

Findings

The virus is an existential challenge to cultural boundaries and subjectivity. Strategies to prevent its further spread (e.g. handwashing, “social distancing” and closing national borders) are thus culturally significant. The virus triggers the processes of abjection, (re-)establishing challenged boundaries and exclusionary social hierarchies. Collateral consequences of protective measures vary across regions and social groups, creating and exacerbating social inequalities.

Research limitations/implications

Practices of abjecting the virus go far beyond handwashing, masking, etc. The virus, an invisible enemy to be expunged, is also a hybrid of threatening pathogen and human body; it is not the virus but people who experience exclusion, discrimination and disrespect. Thus, cultural sociology must address the moral economy of abjection.

Social implications

As Kristeva insists, the abject threatens both the subject and the symbolic order. Overcoming social abjection means recognizing and strengthening individual and community agency and requires understanding vulnerability as an anthropological condition, enacting caring relationships and acting in solidarity.

Originality/value

This article demonstrates that abjection is a suitable theoretical tool for analyzing the social dynamics of the COVID-19 crisis.

Details

International Journal of Sociology and Social Policy, vol. 40 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 30 October 2009

W. Pieters and L. Consoli

The purpose of this paper is to analyze information security assessment in terms of cultural categories and virtue ethics, in order to explain the cultural origin of certain types…

856

Abstract

Purpose

The purpose of this paper is to analyze information security assessment in terms of cultural categories and virtue ethics, in order to explain the cultural origin of certain types of security vulnerabilities, as well as to enable a proactive attitude towards preventing such vulnerabilities.

Design/methodology/approach

Vulnerabilities in information security are compared to the concept of “monster” introduced by Martijntje Smits in philosophy of technology. The applicability of different strategies for dealing with monsters to information security is discussed, and the strategies are linked to attitudes in virtue ethics.

Findings

It is concluded that the present approach can form the basis for dealing proactively with unknown future vulnerabilities in information security.

Research limitations/implications

The research presented here does not define a stepwise approach for implementation of the recommended strategy in practice. This is future work.

Practical implications

The results of this paper enable computer experts to rethink their attitude towards security threats, thereby reshaping their practices.

Originality/value

This paper provides an alternative anthropological framework for descriptive and normative analysis of information security problems, which does not rely on the objectivity of risk.

Details

Journal of Information, Communication and Ethics in Society, vol. 7 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 7 June 2022

Zhen Li, Yutong Jin, Wenjing Li, Qingfeng Meng and Xin Hu

The impacts of COVID-19 on construction projects have attracted much attention in the construction management research community. Nevertheless, a systematic review of these…

1921

Abstract

Purpose

The impacts of COVID-19 on construction projects have attracted much attention in the construction management research community. Nevertheless, a systematic review of these studies is still lacking. The purpose of this paper is to systematically analyze the impacts of COVID-19 on the different stages of a project life-cycle, and comprehensively sort out the epidemic response measures adopted by project participants. In addition, the study also attempts to explore the challenges and opportunities faced by project management practitioners under the context of COVID-19.

Design/methodology/approach

This study comprehensively demonstrates the systematic review process of COVID-19 related research in the construction industry, systematically summarizes the research status of the impact of COVID-19 on construction projects, and defines the strategies to deal with COVID-19 in project management; and through the visualization research, determines the current key research topics and future research trends.

Findings

This study identifies 11 construction activities in the project management life cycle that are affected by COVID-19 and finds that the COVID-19 epidemic has the greatest impact on construction workers, construction standards, construction contracts and construction performance. The study further summarizes the six main epidemic countermeasures and mitigation measures taken within the construction industry following the arrival of the epidemic. In addition, the results of this study identify opportunities and future trends in intelligent construction technology, rapid manufacturing engineering and project management in the construction industry in the post-epidemic era through literature results, which also provide ideas for related research.

Practical implications

COVID-19 has brought severe challenges to society. It is of great significance for the future sustainable development of the construction industry to identify the impact of COVID-19 on all phases of the project and to promote the development of coping strategies by project stakeholders.

Originality/value

First of all, there is little study comprehensively reviewing the impacts of COVID-19 on the different stages of construction projects and the strategies to deal with the negative impacts. In addition, from a life cycle perspective, the used articles in this study were grouped into different categories based on project stages. This promotes an integrated and comprehensive understanding of historical studies. Moreover, on the basis of a comprehensive review, this paper puts forward future research directions to promote the sustainable development of the construction sector.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 8
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 28 September 2021

Benjamin Aye Simon and Isaac Khambule

The coronavirus disease 2019 (COVID-19)-induced declining economic prospects and accompanying economic shocks present socioeconomic vulnerabilities for developing economies at the…

Abstract

Purpose

The coronavirus disease 2019 (COVID-19)-induced declining economic prospects and accompanying economic shocks present socioeconomic vulnerabilities for developing economies at the tranches of poverty, unemployment and minimal social security. South Africa is one of the countries that have the most precarious societies in developing nations due to the triple challenges of unemployment, poverty and inequality. As such, this paper investigates the impact of the pandemic on South African livelihoods.

Design/methodology/approach

This paper uses secondary data obtained from the National Income Dynamics Study – Coronavirus Rapid Mobile Survey (NIDS-CRAM) Wave 1 dataset to analyse the impact of COVID-19 on South African livelihoods.

Findings

The findings reveal that COVID-19 amplified the country's poor and vulnerable population's socioeconomic conditions because of the stringent Level 5 lockdown regulations that barred low-income households from making a livelihood. It further revealed that low-income households, who are the least educated, Black African, female and marginalized, were disproportionally socioeconomically affected by losing the main household income.

Research limitations/implications

The research is limited in that it used secondary quantitative data that relied on a telephonic survey during the COVID-19 lockdown period.

Practical implications

This study offers a policy suggestion that increasing social grants during the pandemic will not have any significant impact on the livelihoods of many South Africans unless distributional inequalities are reduced.

Social implications

The government needs to develop welfarist policies to protect the most vulnerable in society to limit the socioeconomic impact of pandemics and take proactive policy measures to reduce unemployment and income inequalities in the country.

Originality/value

The paper contributes to understanding the precarious nature of low-income households.

Details

International Journal of Sociology and Social Policy, vol. 42 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 26 February 2021

Rokhima Rostiani, Jein Sriana Toyib and Siti Khoiriyah

This study aims to investigate whether the protection motivation theory (PMT) and religiosity can explain the intention of at-home worship adaptive behavior during the COVID-19…

Abstract

Purpose

This study aims to investigate whether the protection motivation theory (PMT) and religiosity can explain the intention of at-home worship adaptive behavior during the COVID-19 pandemic. This study further explores factors that may affect this adaptive behavior, namely, the intention to adapt behavior, religiosity, social influence and trust in the government.

Design/methodology/approach

Data were collected through an online survey to purposively sample the respondents, resulting in 368 responses that were valid for structural analysis using partial least squares structual equation modeling (SEM).

Findings

This study found that PMT, and not religiosity, directly predicts an individual’s intention to adapt his/her behavior to at-home worship during the pandemic. Religiosity, however, has a role in evoking a coping appraisal that leads to the intention to enact the adaptive behavior. Further, this study found that intention, social influence and trust in the government predict an individual’s adaptive behavior for at-home worship.

Practical implications

This study may guide the government to create a policy that could enhance people’s adherence to adaptive behavior during the pandemic, particularly regarding their communication strategy by focusing on the cognitive and psychological aspects. In particular, framing based on this study’s result may serve as an insight for better prevention of virus transmission through a focused communications strategy.

Originality/value

First, the utilization of PMT to explain adaptive behavior in the context of at-home worship during the pandemic was extended. Second, the research of religiosity in the context of a pandemic was advanced and how it influences adaptive behavior was investigated. Finally, the utilization of partial least squares-SEM techniques to investigate individual adaptive behavior during the COVID-19 pandemic was extended.

Details

Journal of Islamic Marketing, vol. 12 no. 3
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 11 June 2018

Justin C. Strickland, Michele Staton, Carl G. Leukefeld, Carrie B. Oser and J. Matthew Webster

The purpose of this paper is to examine the drug use and criminal justice factors related to hepatitis C virus (HCV) antibody reactivity among rural women in the USA recruited…

Abstract

Purpose

The purpose of this paper is to examine the drug use and criminal justice factors related to hepatitis C virus (HCV) antibody reactivity among rural women in the USA recruited from local jails.

Design/methodology/approach

Analyses included 277 women with a history of injection drug use from three rural jails in Kentucky. Participants completed health and drug use questionnaires and received antibody testing for HCV.

Findings

The majority of women tested reactive to the HCV antibody (69 percent). Reactivity was associated with risk factors, such as unsterile needle use. Criminal justice variables, including an increased likelihood of prison incarceration, an earlier age of first arrest, and a longer incarceration history, were associated with HCV reactive tests. Participants also endorsed several barriers to seeking healthcare before entering jail that were more prevalent in women testing HCV reactive regardless of HCV status awareness before entering jail.

Originality/value

Injection and high-risk sharing practices as well as criminal justice factors were significantly associated with HCV reactivity. Future research and practice could focus on opportunities for linkages to HCV treatment during incarceration as well as during community re-entry to help overcome real or perceived treatment barriers. The current study highlights the importance of the criminal justice system as a non-traditional, real-world setting to examine drug use and related health consequences such as HCV by describing the association of high-risk drug use and criminal justice consequences with HCV among rural women recruited from local jails.

Details

International Journal of Prisoner Health, vol. 14 no. 2
Type: Research Article
ISSN: 1744-9200

Keywords

Article
Publication date: 9 April 2021

Herman Aksom

Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of popular ideas…

Abstract

Purpose

Although drawing from neoinstitutional theoretical apparatus and ontology, management fashion theory is understood as a theory that explains the transitory nature of popular ideas and practices while institutional theory explains their stabilization, persistence and further institutionalization. In a nutshell, it seems that being opposed to each other, these two theories describe and predict different, incommensurable diffusion trajectories and organizational behaviour patterns. The purpose of this paper is to unify these two competing perspectives.

Design/methodology/approach

This paper makes an attempt toward further unification of management fashion theory with new institutionalism by offering an alternative understanding and conceptualization of institutional change and deinstitutionalization and by distinguishing emerging concepts from already popular fashions.

Findings

Most emerging concepts never achieve popularity and disappear while few of them achieve massive media attention and diffuse widely becoming new management fashions. Once these concepts have achieved a wide popularity institutional forces would favor them and lead to further institutionalization. Institutional change is understood not as a deinstitutionalization of existing management fashion in terms of erosion, discontinuity or disappearance but as a decline in its media coverage while media attention focuses on new fashionable concept. The former management fashion gets institutionalized, institutional change occurs in terms of shifting attention toward new fashion and diffusion and institutionalization cycle restarts. Institutional prediction of isomorphism and institutionalization as irreversible tendencies thus can be unified with MF prediction about the bell-shaped curves in fashions’ popularity. Therefore, postulates and predictions of management fashion theory can be derived from new institutionalism and vice versa.

Practical implications

The paper aims to cover, generalize and explain different trajectories of various management and organizational concepts, deducing theoretical propositions from both institutional theory and management fashion theory. Theoretical and methodological ideas offered in this paper can be helpful in future research on management fashions and diffusion. Studies on the evolution of management concept can benefit from proposed categorization and causal relationships between different stages of the life cycle.

Originality/value

Unifying seemingly conflicting and disparate perspectives and views allows making organization theory more coherent in terms of both explanatory power and ontological commensurability. Following other mature sciences, we share the same notion of progress, namely, the aim of achieving unification and demonstrating that different organizational theories still describe the same reality.

Details

International Journal of Organizational Analysis, vol. 30 no. 2
Type: Research Article
ISSN: 1934-8835

Keywords

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