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1 – 10 of 20
Article
Publication date: 1 June 2023

Nur Azliani Haniza Che Pak, Suhaiza Ismail and Norhayati Mohd Alwi

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a…

Abstract

Purpose

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Design/methodology/approach

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

Findings

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

Originality/value

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 15 February 2024

Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Abstract

Purpose

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

Design/methodology/approach

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

Findings

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

Research limitations/implications

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

Originality/value

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 26 January 2024

Kosuke Mizukoshi and Hisashi Mari

This study aims to clarify identity building and authenticity management in human brand research, focusing on inside operators managing corporate accounts on social media…

Abstract

Purpose

This study aims to clarify identity building and authenticity management in human brand research, focusing on inside operators managing corporate accounts on social media. Conventional human brand research analyzes online influencers, and there is a research gap in whether these previous findings apply to corporate accounts.

Design/methodology/approach

Using netnography and interview data, this study analyzes Japanese corporate accounts on Twitter.

Findings

A corporate account’s identity is constructed under the influence of not only the brand but also the actual inside operator, called naka-no-hito, and other accounts that interact on social media. Corporate accounts are able to exhibit humanistic passion through the inside operator’s personality and maintain a distance from commerciality – to manage their authenticity. These activities attract general and other corporate and media accounts, and interactions with them re-create promotion effects.

Originality/value

This study observed that corporate accounts’ authenticity is not a trade-off between passion and commercial transparency but a compatibility achieved by coordinating interests among actors, together with the presence of inside operators.

Details

Qualitative Market Research: An International Journal, vol. 27 no. 2
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 31 July 2023

Yue Xu, Ghazalossadat Fatemi and Eisuke Saito

This study aims to analyse the attempts of taught master course students' publications from actor-network theoretic (ANT) perspectives based on the authors' experiences.

Abstract

Purpose

This study aims to analyse the attempts of taught master course students' publications from actor-network theoretic (ANT) perspectives based on the authors' experiences.

Design/methodology/approach

In this study, self-study was chosen as the research method. Self-study is a qualitative research approach based on autobiography, available materials, narratives or memory-work for researchers to investigate their own practice from professional and personal experiences and work with critical friends. In this study, self-study was conducted based on the reflective narratives of three authors (the students, Authors 1 and 2, and the lecturer, Author 3), which aims to examine the meanings and explanations of the authors' ordinary experiences and investigate a variety of their emotional memories.

Findings

By drawing on ANT, this study explored how the authors translated the assignment tasks into publications by negotiating and interacting with various human and non-human actors – academic journals. The journal articles, however, were not solely the outcome of the academic endevours of the authors. Instead, the journals played a role in helping the authors learn about the academic rigour and gain confidence in their own capabilities. Further, the journals also reinforced the academic partnerships between the authors through collaboration on drafting and revising their manuscripts.

Practical implications

Firstly, this process of helping students publish their papers should focus on their learning and experience rather than merely promoting competition. Additionally, the importance of reaching an agreement on role division and collaborative work ethics needs to be emphasised.

Originality/value

As publications have become increasingly important for graduate students, this study sheds light on the experience of taught master's course students (TMCSs) and their lecturer in jointly publishing papers. While doctoral student publications have received significant attention, TMCSs' publications have not been extensively studied, making this research valuable and original.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 3
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 7 May 2024

Júlio César da Costa Júnior, Leandro da Silva Nascimento, Magda Vanessa Souza da Silva and Taciana de Barros Jerônimo

This paper aims to discuss artifacts and how they influence the performative scheme of the routine and human agency. Artifacts emerge from a heterogeneous network of technical and…

Abstract

Purpose

This paper aims to discuss artifacts and how they influence the performative scheme of the routine and human agency. Artifacts emerge from a heterogeneous network of technical and social elements, which implies assuming that they strongly influence the performance of a routine and the organizing.

Design/methodology/approach

This essay starts from an established theoretical framework to develop reflections and propose that the artifacts entangle part of organizational knowledge and that the artifact's role is structured by their enactment in performing a routine, which gives them meaning and a sense of purpose.

Findings

The propositions contribute to theoretical and empirical advances by offering new insights for analysing the role of artifacts in routine dynamics. The main arguments presented are about (i) the existence of a potential role and a performed role for artifacts, (ii) that the artifacts' role evolves from knowledge and know-how embedded in routines and their actants and (iii) that artifacts are connected through networks of routines, and they embed a vast repertoire of knowledge and expertise.

Originality/value

Also, it proposes a fruitful research agenda based on the main reflections. Finally, the thoughts presented open a pandora's box to reflect on the intertwining between human and artifacts, not just in organizing but also in everyday social life.

Details

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

Keywords

Article
Publication date: 10 May 2024

Thereza Raquel Sales de Aguiar, Shamima Haque and Laura McCann

This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.

Abstract

Purpose

This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.

Design/methodology/approach

This study conducts a meta-analysis and narrative review of climate finance.

Findings

The issue of climate finance has received increasing attention in recent years because of international negotiations on climate change. The volume of literature examining climate finance has grown, particularly from a finance perspective. The literature analysed is diverse, using unique methodological and theoretical differences and providing insights into the effectiveness of policies and the impact of climate finance on capital markets, economic growth and the green economy. However, in spite of growing concerns regarding the accounting and reporting issues in climate finance, little attention has been paid to this topic from an accounting, accountability, audit or corporate disclosure perspective.

Originality/value

This study contributes to climate finance research by integrating insights from a dispersed and emerging body of literature by conducting meta-analysis and narrative review. Meta-analysis enables us to map the development of this specific literature and how it has changed over the years, whereas a narrative review serves as a basis for identifying research gaps and developing avenues for future research in accounting, accountability, audit and corporate disclosure.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 11 August 2023

Rob Law, Katsy Jiaxin Lin, Huiyue Ye and Davis Ka Chio Fong

The purpose of this study is to analyze state-of-the-art knowledge of artificial intelligence (AI) research in hospitality.

1838

Abstract

Purpose

The purpose of this study is to analyze state-of-the-art knowledge of artificial intelligence (AI) research in hospitality.

Design/methodology/approach

This study adopts the theory-context-methods framework to systematically review 100 AI-related articles recently published (i.e. from 2021 to April 2023) in three top-tier hospitality journals, namely, the International Journal of Contemporary Hospitality Management, International Journal of Hospitality Management and Journal of Hospitality Marketing and Management.

Findings

Findings suggest that studies of AI applications in hospitality are mostly theory-driven, whereas most AI methods research adopts a data-driven approach. State-of-the-art AI applications research exhibits the most interest in service robots. In AI methods research, little attention was paid to the amid-service/experience.

Research limitations/implications

This study reveals inadequacies in theory, context and methods in contemporary AI research. More research from hospitality suppliers’ perspectives and research on generative AI applications are advocated in response to the unveiled research gaps and recent AI developments.

Originality/value

This study classifies the most recent AI research in hospitality into two main streams – AI applications research and AI methods research – and discusses the gaps in each research stream and latest AI developments. The paper then suggests future research directions to guide researchers in advancing AI research in hospitality.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 6
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 12 June 2023

Elsa Pedroso and Carlos F. Gomes

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Abstract

Purpose

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Design/methodology/approach

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

Findings

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Research limitations/implications

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Originality/value

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 15 August 2023

Ganesh Kumar R.

This study aims to enhance the knowledge by offering perspectives from an emerging market by reviewing the existing literature on food tourism. This study applies a multimethod…

Abstract

Purpose

This study aims to enhance the knowledge by offering perspectives from an emerging market by reviewing the existing literature on food tourism. This study applies a multimethod analysis, providing insights into the advancement of food tourism in India, the contributions, critical findings and emerging research themes.

Design/methodology/approach

The study adopted a multimethod analysis using descriptive, narrative and bibliometric analysis using VOSviewer to analyze research papers published on food tourism in India shortlisted from Scopus and Google Scholar.

Findings

Future research should focus on gauging the potential of food tourism in different regions of the country, applying theoretical frameworks that have not been used. “Culinary Diversity and Heritage,” “Sustainable and Responsible Food Tourism,” “Consumer Behavior and Food Tourism Experiences,” “Rural Development and Economic Impact,” “Technology and Digitalization,” “Stakeholder Collaboration,” “Food Safety and Hygiene” and “Policy and Regulation” were the identified future research themes. These findings are significant for emerging economies across the globe.

Research limitations/implications

This study summarized the progress of food tourism research in India, the contributions and emerging themes, supplementing the need to study food tourism in India. This study contributed methodologically to the literature by adopting a multimethod review combining descriptive, narrative and bibliometric analysis. Finally, by proposing ideas and constructs for future research, this study provides directions for future food tourism research from an emerging market’s perspective.

Practical implications

Findings will assist managers and stakeholders in comprehending the factors influencing tourists, destination marketing and branding, aiding in effective planning and executing food tourism strategies to promote destinations. The identified themes and keywords can help academicians and researchers dwell upon the emerging research themes in food tourism.

Originality/value

To the best of the author’s knowledge, this is the first study analyzing food tourism research in India adopting a multimethod analysis. The study provides an in-depth analysis applying descriptive, narrative and bibliometric analysis, highlighting the critical trends and research themes. A framework for future studies was also proposed.

目的

该研究旨在通过回顾有关美食旅游的现有文献, 提供来自新兴市场的观点, 从而强化现有的知识。本研究采用多方法分析, 深入了解印度美食旅游的发展、贡献、重要发现和新兴研究主题。

设计/方法/方法

该研究采用了多种方法分析, 使用 VOSviewer 进行描述性、叙述性和文献计量分析, 以分析从 Scopus 和谷歌学术搜索中入围的关于印度美食旅游的研究论文。

调查结果

未来的研究应侧重于衡量该国不同地区美食旅游的潜力, 应用尚未使用的理论框架。 “烹饪多样性和传统”、“可持续和负责任的美食旅游”、“消费者行为和美食旅游体验”、“农村发展和经济影响”、“技术和数字化”、“利益相关者协作”、“食品安全和卫生”, “政策与法规”是确定的未来研究主题。这些发现对全球新兴经济体具有重要意义。

理论意义

本研究总结了印度美食旅游研究的进展、贡献和新兴主题, 补充了研究印度美食旅游的必要性。本研究采用结合描述性、叙述性和文献计量分析的多方法回顾, 在方法论上为文献做出了贡献。最后, 通过提出未来研究的思路和结构, 本研究从新兴市场的角度为未来的美食旅游研究提供了方向。

实践意义

调查结果将帮助管理者和利益相关者理解影响游客、目的地营销和品牌的因素, 帮助有效规划和执行食品旅游战略以促进目的地。 确定的主题和关键词可以帮助院士和研究人员深入研究食品旅游中新兴的研究主题。

独创性/价值

Objetivo

El estudio tiene como objetivo mejorar el conocimiento al ofrecer perspectivas de un mercado emergente mediante la revisión de la literatura existente sobre turismo gastronómico. Este estudio aplica un análisis de múltiples métodos, que proporciona información sobre el avance del turismo gastronómico en la India, las contribuciones, los hallazgos críticos y los temas de investigación emergentes.

Diseño/metodología/enfoque

El estudio adoptó un análisis multimétodo mediante un análisis descriptivo, narrativo y bibliométrico utilizando VOSviewer para analizar los artículos de investigación publicados sobre el turismo gastronómico en la India preseleccionados de Scopus y Google Scholar.

Resultados

La investigación futura debería centrarse en calibrar el potencial del turismo gastronómico en las distintas regiones del país, aplicando marcos teóricos que no se han utilizado. “Diversidad culinaria y patrimonio”, “Turismo gastronómico sostenible y responsable”, “Comportamiento del consumidor y experiencias de turismo gastronómico”, “Desarrollo rural e impacto económico”, “Tecnología y digitalización”, “Colaboración de las partes interesadas”, “Seguridad e higiene alimentaria”, “Política y regulación” fueron los temas de investigación futura identificados. Estos hallazgos son significativos para las economías emergentes de todo el mundo.

Implicaciones teóricas

Este estudio resumió el progreso de la investigación sobre turismo alimentario en la India, las contribuciones y los temas emergentes, complementando la necesidad de estudiar el turismo alimentario en la India. Este estudio contribuyó metodológicamente a la bibliografía al adoptar una revisión multimétodo que combina el análisis descriptivo, narrativo y bibliométrico. Por último, al proponer ideas y constructos para futuras investigaciones, este estudio proporciona orientaciones para futuras investigaciones sobre el turismo gastronómico desde la perspectiva de un mercado emergente.

Implicaciones practices

Los resultados ayudarán a los gestores y a las partes interesadas a comprender los factores que influyen en los turistas, el marketing de los destinos y la creación de marcas, contribuyendo a una planificación y ejecución eficaces de las estrategias de turismo gastronómico para promocionar los destinos. Los temas y palabras clave identificados pueden ayudar a los académicos e investigadores a profundizar en los temas de investigación emergentes en el turismo gastronómico.

Originalidad/valor

Se trata del primer estudio que analiza la investigación sobre turismo gastronómico en la India adoptando un análisis multimétodo. El estudio proporciona un análisis en profundidad aplicando un análisis descriptivo, narrativo y bibliométrico, destacando las tendencias críticas y los temas de investigación. También se propone un marco para futuros estudios.

Open Access
Article
Publication date: 28 March 2024

Hans Voordijk, Seirgei Miller and Faridaddin Vahdatikhaki

Using real-time support systems may help operators in road construction to improve paving and compaction operations. Nowadays, these systems transform from descriptive to…

Abstract

Purpose

Using real-time support systems may help operators in road construction to improve paving and compaction operations. Nowadays, these systems transform from descriptive to prescriptive systems. Prescriptive or operator guidance systems propose operators actionable compaction strategies and guidance, based on the data collected. It is investigated how these systems mediate the perceptions and actions of operators in road pavement practice.

Design/methodology/approach

A case study is conducted on the specific application of an operator guidance system in a road pavement project. In this case study, comprehensive information is presented regarding the process of converting input in the form of data from cameras and sensors into useful output. The ways in which the operator guidance systems translate data into actionable guidance for operators are analyzed from the technological mediation perspective.

Findings

Operator guidance systems mediate actions of operators physically, cognitively and contextually. These different types of action mediation are related to preconditions for successful implementation and use of these systems. Coercive interventions only succeed if there is widespread agreement among the operators. Persuasive interventions are most effective when collective and individual interests align. Contextual influence relates to designs of the operator guidance systems that determine human-technology interactions when using them.

Originality/value

This is the first study that analyzes the functioning of an operator guidance system using the technological mediation approach. It adds a new perspective on the interaction between this system and its users in road pavement practice.

Details

Frontiers in Engineering and Built Environment, vol. 4 no. 2
Type: Research Article
ISSN: 2634-2499

Keywords

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