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Open Access
Article
Publication date: 28 March 2023

Virpi Ala-Heikkilä and Marko Järvenpää

This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the…

3827

Abstract

Purpose

This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management accountants perceive their identity and how those factors shape management accountants’ understanding of who they are and want to be.

Design/methodology/approach

A qualitative design draws upon the case company’s 100 job advertisements and 31 semi-structured interviews with management accountants and operational managers. Those data are entwined with role theory and its core concepts of expectations and identities and also early recruitment-related theoretical aspects such as image and employer branding.

Findings

The findings reveal how employers’ perceptions of the ideal image and operational managers’ role expectations shape and influence the identity of management accountants. However, management accountants distance themselves from a brand image and role expectations. They experience identity conflict between their current and desired identity, the perception of not being able to perform the currently desired role. Although this study presents some possible reasons and explanations, such as employer branding for the misalignment and discrepancy between perceptions of employer (image), expectations of operational managers (role) and management accountants’ self-conception of the role (identity), this study argues that the identity of a management accountant results from organizational aspects of image and role and individual aspects of identity.

Research limitations/implications

Image and external role expectations can challenge identity construction and also serve as a source of conflict and frustration; thus, a more comprehensive approach to studying the identity of management accountants is necessary to understand what contributes to the fragility of their identity.

Practical implications

The results provide an understanding of the dynamics of the image, role and identity to support management accountants and employers and to further address the suggested dissonance and ambiguities.

Originality/value

This study contributes by showing how the dynamics and connections between the image, role and identity influence the identity construction of management accountants. Moreover, this study shows how overpromising as a part of employer branding might not reflect the reality experienced by management accountants but may cause frustration and threaten the management accountants’ identity.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 18 January 2019

Michael Asiamah, Daniel Ofori and Jacob Afful

The factors that determine foreign direct investment (FDI) are important to policy-makers, investors, the banking industry and the public at large. FDI in Ghana has received…

22169

Abstract

Purpose

The factors that determine foreign direct investment (FDI) are important to policy-makers, investors, the banking industry and the public at large. FDI in Ghana has received increased attention in recent times because its relevance in the Ghanaian economy is too critical to gloss over. The purpose of this paper is to examine the determinants of FDI in Ghana between the period of 1990 and 2015.

Design/methodology/approach

The study employed a causal research design. The study used the Johansen’s approach to cointegration within the framework of vector autoregressive for the data analysis.

Findings

The study found a cointegrating relationship between FDI and its determinants. The study found that both the long-run and short-run results found statistically significant negative effects of inflation rate, exchange rate and interest rate on FDI in Ghana while gross domestic product, electricity production and telephone usage (TU) had a positive effect on FDI.

Research limitations/implications

The study found a cointegrating relationship between FDI and its determinants. The study found that both the long-run and short-run results found statistically significant negative effects of inflation rate, exchange rate and interest rate on FDI in Ghana whiles gross domestic product, electricity production and TU had a positive effect on FDI.

Practical implications

This study has potential implication for boosting the economies of developing countries through its policy recommendations which if implemented can guarantee more capital inflows for the economies.

Social implications

This study has given more effective ways of attracting more FDI into countries which in effect achieve higher GDP and also higher standard of living through mechanisms and in the end creating more social protection programs for the people.

Originality/value

Although studies have been conducted to explore the determinants of FDI, some of the core macroeconomic variables such as inflation, interest rate, telephone subscriptions, electricity production, etc., which are unstable and have longstanding effects on FDI have not been much explored to a give a clear picture of the relationships. Therefore, a study that will explore these and other macroeconomic variables to give clear picture of their relationships and suggest some of the possible ways of dealing with these variables in order to attract more FDI for the country to achieve its goal is what this paper seeks to do.

Details

Journal of Asian Business and Economic Studies, vol. 26 no. 1
Type: Research Article
ISSN: 2515-964X

Keywords

Open Access
Article
Publication date: 19 June 2018

Jurema Tomelin, Mohamed Amal, Nelson Hein and Andreia Carpes Dani

This study aims to identify to what extent the economic factor effect is more salient in shaping inward foreign direct investment (IFDI) than are institutional factors in G-20…

1727

Abstract

Purpose

This study aims to identify to what extent the economic factor effect is more salient in shaping inward foreign direct investment (IFDI) than are institutional factors in G-20 inflow patterns.

Design/methodology/approach

Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method was applied using the World Bank Governance and Development Indicators, followed by a panel data technique over the period 2005-2015 to estimate the connections between the different dimensions of economics, institutions and IFDI in the G-20.

Findings

Results showed that countries with better economic performance contrasting with the governance indicators are more effective at attracting IFDI. However, the correlation between FDI intensity and governance indicators has been found relatively weak, which may suggest a more controversial role of institutions as determinants of IFDI.

Research limitations/implications

This quantitative approach uses a country-level set of variables; therefore, the authors suggest the development of more firm-level analysis of the impact of institutions. Also, the limitation of the TOPSIS method itself is based on heuristic assumptions.

Practical implications

The main findings point to a relatively low impact of institutions on IFDI. The authors suggest that the global financial crisis has changed the rationale of decision-making by multinational companies.

Originality/value

The originality of the present study was to apply a multi criteria decision-making technique on FDI’s analysis combined with institutional data.

Details

RAUSP Management Journal, vol. 53 no. 3
Type: Research Article
ISSN: 2531-0488

Keywords

Open Access
Article
Publication date: 3 December 2020

Ishmael Mensah and Emmanuel Twumasi Ampofo

Drawing on the upper echelons theory, the study examines the effects of environmental attitudes of hotel managers on the waste management practices of small hotels in the context…

2957

Abstract

Purpose

Drawing on the upper echelons theory, the study examines the effects of environmental attitudes of hotel managers on the waste management practices of small hotels in the context of a developing country.

Design/methodology/approach

A survey involving 246 managers of small hotels in the Accra Metropolitan Area was undertaken using a questionnaire that was based on the Waste Management Hierarchy and the revised New Ecological Paradigm (NEP) scales.

Findings

Results of the study showed that environmental attitudes of managers significantly influence the waste management practices of hotels, specifically, the anti-anthropocentricism, anti-exceptionalism, eco-crisis and balance-of-nature dimensions of the NEP scale. The study also found that all the environmental attitude dimensions had more significant effects on the waste disposal option because usually in developing countries, small hotels by their nature are more predisposed to undertaking this option.

Research limitations/implications

Future studies should use longitudinal data to make causal inferences and consider the use of a rigorous statistical test such as common latent factor analysis.

Practical implications

Waste management problems in small hotels require softer sustainability strategies geared towards creating environmental awareness and inculcating the right environmental values in hotel managers in order to change the way managers view the environment.

Originality/value

Results of the study indicate that in the context of small hotels in developing countries, managers with eco-centric attitudes are more likely to engage in less expensive waste management practices rather than the most environmentally-friendly options.

Details

International Hospitality Review, vol. 35 no. 1
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 4 January 2024

Jonas Ekow Yankah, Kofi Owusu Adjei and Chris Kurbom Tieru

Robotics and automation are successful in construction, health and safety, but costs and expertise hinder their use in developing nations. This study examined mobile apps as a…

Abstract

Purpose

Robotics and automation are successful in construction, health and safety, but costs and expertise hinder their use in developing nations. This study examined mobile apps as a more accessible and affordable alternative.

Design/methodology/approach

This descriptive study explored the use of mobile apps in construction, health and safety management. It used a literature review to identify their availability, accessibility, and capabilities. The study consisted of four five stages: searching for relevant apps, selecting them based on versatility, examining their specific functions, removing untested apps and discussing their functions based on empirical studies.

Findings

A comprehensive literature review identified 35 mobile apps that are relevant to health and safety management during construction. After rigorous analysis, eight apps were selected for further study based on their relevance, user friendliness and compliance with safety standards. These apps collectively serve 28 distinct functions, including first-aid training and administration, safety compliance and danger awareness, safety education and training, hazard detection and warnings.

Practical implications

This study suggests that mobile apps can provide a cost-effective and readily accessible alternative to robotics and automation in health and safety management in construction. Further research is needed to accurately assess the efficacy of these apps in real-world conditions.

Originality/value

This study explored the use of apps in health and safety management, highlighting their diverse capabilities and providing a framework for project managers, contractors and safety officers to select suitable apps.

Details

Frontiers in Engineering and Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2634-2499

Keywords

Open Access
Article
Publication date: 7 September 2023

Nour R. El Amine and Rosalía Cascón-Pereira

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims…

2446

Abstract

Purpose

Despite being one of the most used dependent variables in expatriate management research, no clear-cut understanding exists of what expatriate success means. Thus, this study aims to propose an integrative definition of expatriate success by providing an overview of expatriate success's dimensions, antecedents, and their interplay.

Design/methodology/approach

A systematic literature review (SLR) was conducted to achieve the purpose. A total of 249 empirical studies (quantitative 111, qualitative 50, mixed-methods 17), literature reviews (67) and meta-analyses (4) on expatriate success were reviewed from Web of Science and Scopus databases published from 1990 until December 2021. The study selection criteria followed the PRISMA flowchart steps, and then descriptive and network analyses were performed to identify expatriates' success dimensions, antecedents and their interplay.

Findings

The findings show the interplay among antecedents and dimensions of expatriate success across three levels (individual, interpersonal and organisational) to clarify the concept of expatriate success. Also, the study offers a comprehensive definition of expatriate success based on the dimensions identified.

Research limitations/implications

The suggested definition of expatriate success elucidates the “atheoretical”, multidimensional and socially constructed nature of the construct and hence, calls for more “theoretical”, multidimensional and subjective considerations of the term to ground human resource management practices addressed to attain expatriates' success.

Originality/value

This paper provides an integrative definition of expatriate success, giving greater insight into the construct, in addition to critically reflecting on it.

Details

Career Development International, vol. 29 no. 1
Type: Research Article
ISSN: 1362-0436

Keywords

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