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Article
Publication date: 8 February 2022

Gülçin Polat and Serap Benligiray

This study aims to broaden the multidimensional conceptualization of family business professionalization, and to investigate how professionalization influences the financial…

Abstract

Purpose

This study aims to broaden the multidimensional conceptualization of family business professionalization, and to investigate how professionalization influences the financial performance of family firms, in the context of private family firms.

Design/methodology/approach

Taking a quantitative research approach, the study empirically examines the effect of professionalization on family firm performance, using a sample of 111 privately held Turkish family firms. The hypotheses were tested using regression analysis and the independent samples t-test.

Findings

The results indicate that the professionalization of family businesses has a positive effect on their financial performance, and the professionalization of employees is the prominent dimension of professionalization in this effect.

Research limitations/implications

This study advances the understanding of how professionalization influences family firm performance by providing additional empirical evidence regarding the positive influence of multifaceted family business professionalization on financial performance.

Practical implications

The professionalization framework depicted in this study helps owners, managers, or consultants of family businesses assess the professionalization level of their firm and understand the performance effects of each of the family business professionalization dimensions on financial performance. It can also serve as a roadmap for family firms to professionalize and achieve better performance.

Originality/value

Unlike previous studies, this study incorporates employees, organizational culture and work environment, often neglected in the family business literature, into the multidimensional family business professionalization construct, thus extending previous research. The study contributes to a deeper understanding of the relationship between family businesses professionalization and firm performance.

Book part
Publication date: 16 December 2016

Alexander W. Wiseman, Petrina M. Davidson and Calley Stevens-Taylor

Research has established that reflective practice is a key to professionalization, but reflective practice requires data upon which to reflect. This research provides a two-year…

Abstract

Research has established that reflective practice is a key to professionalization, but reflective practice requires data upon which to reflect. This research provides a two-year synthesis of data on comparative and international education scholarship, and the institutional, relational, topical, and methodological characteristics of the field producing this scholarship. By examining the scholarship published in comparative and international education journals in 2014 and 2015, analyses empirically examined the researcher characteristics, content coverage, and methodological approach of this published work. The analyses reported here find that about half of the publications in CIE in 2015 were by single authors and focused on single countries. The dominant methodology in the published scholarship continues to be overwhelmingly qualitative. This suggests that scholarship in comparative and international education over this two-year period may be characterized as single-author, single-country, qualitative case studies.

Details

Annual Review of Comparative and International Education 2016
Type: Book
ISBN: 978-1-78635-528-7

Keywords

Article
Publication date: 9 May 2023

Stefania Mariano

This paper aims to provide a synthesis of theoretical and empirical work related to the professionalization of small- and medium-sized enterprises (SMEs) from a knowledge-based…

Abstract

Purpose

This paper aims to provide a synthesis of theoretical and empirical work related to the professionalization of small- and medium-sized enterprises (SMEs) from a knowledge-based perspective.

Design/methodology/approach

A systematic literature review consisting of three major steps of planning, conducting and reporting is conducted. Papers are identified, selected and deductively coded. Quantitative and qualitative methods are used to analyze the papers. The finalized list includes 78 papers and 48 journals, with the oldest paper published in 1980 and the most recent papers published in 2022.

Findings

The findings showed that the empirical works (n = 69) outnumbered the conceptual works (n = 9). Most papers focused on the organizational level of analysis and identified causal conditions, modes, intervening conditions and consequences. A multidimensional characteristic of professionalization emerged inductively as an additional attribute.

Originality/value

This paper provides a synthesis of the current literature and offers a research agenda to academics and practitioners interested in the professionalization of SMEs from a knowledge-based perspective.

Details

Journal of Knowledge Management, vol. 28 no. 1
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 3 June 2021

Thomas A. Lee

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when…

Abstract

Purpose

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when researching public accountancy professionalization. The second purpose is to use the response to Matthews (2017) as the foundation to construct a model of socio-economic closures of potential use for research and study.

Design/methodology/approach

In order to respond to Matthews (2017), the study provides an interpretive review of Larson (1977) and analyses historical professionalization research published in leading accounting journals over three decades. The review and response, together with prior theory contributions, form the foundation for the proposed model of closures.

Findings

Matthews’ (2017) criticisms of Larson (1977) and accounting historians' past use of Larson (1977) are, with some exceptions, not well-founded. Larson's (1977) professional project is an ideal model of professionalization and has been used appropriately by accounting historians to introduce and explain rather than a model or test public accountancy professionalization. The analyzed data from research journals are consistent with Larson (1977) in terms of identifiable historical phases of and specific closures actions in the professionalization process.

Research limitations/implications

The study analyses peer-reviewed studies in selected accounting research journals over a defined period.

Practical implications

The study provides a nuanced review of Larson (1977), clarifies evidence of the past use of Larson (1977) by accounting historians, challenges criticism of this use, identifies primary research that focuses on socio-economic closures and proposes a model of such closures for future research and study.

Originality/value

The study contains a comprehensive analysis of peer-reviewed research of public accountancy professionalization and proposes a model of closures inductively derived from empirical evidence and prior theoretical contributions.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 January 2024

Weishu Zhao, Peng Peng, Peng Peng, Hao Liu, Shiliu Wang and Wei Liu

The purpose of this study is to explore the influence mechanism of new-generation construction workers (NGCWs)’ job satisfaction on the professionalization behavior in China…

283

Abstract

Purpose

The purpose of this study is to explore the influence mechanism of new-generation construction workers (NGCWs)’ job satisfaction on the professionalization behavior in China, through theory of planned behavior (TPB), and find the key path to promote the professionalization behavior of China’s construction workers.

Design/methodology/approach

A theoretical model of influence mechanism was established through literature research and theoretical deduction based on TPB and structural equation model. The scale of variables was developed, and an empirical study was employed with a sample of 823 NGCWs in China.

Findings

The results indicate that job satisfaction can positively affect NGCWs' professionalization behavior. Subjective norm, attitude and perceived behavior control play mediating roles in the influence process. Job satisfaction is more likely to act on professionalization behavior through subjective norm and behavioral intention.

Research limitations/implications

Research results sorely suggest a short-term law about the influence mechanism of NGCWs' job satisfaction on professionalization behavior through a questionnaire study from China’s construction industry. Future research ought to continue to use a longitudinal study to examine it over a considerable amount of time. The results also need to be verified using data from young construction workers in other nations.

Practical implications

This study provides a theoretical basis and feasible management reference for government and construction enterprises in China to promote NGCWs' professionalization behavior from the perspective of job satisfaction. Furthermore, the promotion of NGCWs' job satisfaction and professionalization behavior can do good to building industrialization, sustainable development and high-quality transformation of labor force in the construction industry.

Originality/value

This paper demonstrates the positive influence of job satisfaction on professionalization behavior of NGCWs and finds the most effective affecting path. It fills the research gap about the influence mechanism of job satisfaction on young construction workers' professionalization behavior and enriches the theoretical system of planned behavior of construction workers.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 10 August 2021

Wenjun Wen

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date…

1788

Abstract

Purpose

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

Design/methodology/approach

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

Findings

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

Research limitations/implications

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

Originality/value

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 12 March 2019

Claudio Camfield and Mário Franco

The purpose of this paper is to find evidence contributing to construction of the dimensions of personal values, professionalization and succession, as well as proposing a new…

1126

Abstract

Purpose

The purpose of this paper is to find evidence contributing to construction of the dimensions of personal values, professionalization and succession, as well as proposing a new theoretical framework (model) showing the relations between these dimensions and their factors.

Design/methodology/approach

A qualitative research approach was adopted, more precisely the case study method. Four Portuguese family firms were selected, with a total of 11 participants. The data-gathering techniques included the interview method, non-participative observation and documentary analysis. To ensure systematization and reliability of data, the content analysis method was used with the help of NVIVO software.

Findings

Based on the results, eight factors were obtained explaining the professionalization dimension, the succession dimension was formed of four factors and the personal values dimension was made up of three factors. It was also possible to demonstrate the relationships between personal values, professionalization and succession in family firms.

Practical implications

The results obtained here can provide information to help managers in this type of firm, for example, to know themselves better, about their values and beliefs and how these can help in their daily relationships, in both the family and business domain, as well as in decision making about aspects of succession and professionalization.

Originality/value

This research makes important contributions to studies considering the family firm context. It will help to fill part of the gap in existing studies involving the psychological aspects in family firm management. It also presents important results about personal values and their relations with succession and professionalization of family firm management, as well as adding value to recent studies on the socio-emotional wealth of this type of firm.

Details

Journal of Family Business Management, vol. 9 no. 2
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 2 June 2021

Christina Vadasi, Michalis Bekiaris and Andreas G. Koutoupis

This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.

Abstract

Purpose

This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.

Design/methodology/approach

The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports.

Findings

The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor.

Practical implications

The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight.

Originality/value

The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

Details

Accounting Research Journal, vol. 34 no. 5
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 8 June 2021

Rocco Palumbo, Maria Vincenza Ciasullo, Massimiliano Matteo Pellegrini, Andrea Caputo and Mario Turco

Eco-museums safeguard the cultural authenticity and the historical identity of the place in which they operate. Conventional organizational models and management practices are…

Abstract

Purpose

Eco-museums safeguard the cultural authenticity and the historical identity of the place in which they operate. Conventional organizational models and management practices are generally employed to achieve this institutional aim. Conversely, innovative solutions – such as digitization – are overlooked. Adopting a service quality management perspective, the article intends to examine the role of managerialization and professionalization in triggering eco-museums' digitization.

Design/methodology/approach

An empirical analysis involving 126 eco-museums operating in Italy as of 2018 was designed to investigate the implications of managerialization and professionalization on the eco-museums' propensity to embark on a digitization process. Two different forms of digitization were examined: (1) the presence of eco-museums in the digital environment; and (2) the exploitation of digital tools for service delivery. The mediating role of two “soft” total quality management (TQM) practices, i.e. people centredness and strategic focus on visitors' experience, was contemplated in the empirical analysis.

Findings

The research findings suggest that managerialization and professionalization have ambiguous effects on eco-museums' digitization. Nevertheless, they indirectly contribute to a greater digital presence of eco-museums and to a larger use of digital tools for service delivery through an increased use of soft TQM practices.

Research limitations/implications

Managerialization and professionalization are likely to foster the digital transition of eco-museums, which advances their ability to protect and promote the local cultural heritage. Soft TQM practices intended to achieve people-centredness and to enhance the visitors' experience should be exploited to stimulate the eco-museums' digitization.

Originality/value

The article examines the triggers of eco-museums' digitization, providing some food for thought to scholars and practitioners.

Details

The TQM Journal, vol. 34 no. 3
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 23 November 2018

Vera Gelashvili, Eva María Aguilar Pastor, María-Jesús Segovia-Vargas and Maria-del-Mar Camacho-Miñano

The purpose of this paper is to investigate whether sheltered employment centers (CEEs) which have a higher rate of professionalization of their managers have better economic…

Abstract

Purpose

The purpose of this paper is to investigate whether sheltered employment centers (CEEs) which have a higher rate of professionalization of their managers have better economic returns than those that have a lower one.

Design/methodology/approach

A questionnaire has been drawn up for their managers. After collecting the answers, an index of professionalization classifies the CEEs with managers of high, medium and low levels of professionalism. This index is then correlated with the main financial ratios of companies.

Findings

The results show that companies with the highest level of managers’ professionalization, on average, have higher economic returns than companies with medium and low rates, although the difference is not very high. This study is an important contribution to academic literature, as it is the first to examine the professionalization of CEE managers.

Research limitations/implications

Finally, this paper is not short of limitations. The number of responses is small but there are similar studies with similar response rates. Additionally, the scarcity of responses may suggest that there is a lack of interest about the utility of professionalization by some CEEs managers because, perhaps, they do not have the necessary competences to understand its importance in management.

Practical implications

This study has some main implications for stakeholders: first, CEEs must pay more attention to the professionalization of their management team, because professionalization can lead to meeting its goals and guaranteeing the firm’s growth. Second, training programs in skills and attitudes should be designed to strengthen these competencies. Moreover, managers of social firms should know that the establishment of strategic plans will be useful to identify new opportunities in the market.

Social implications

Given the important role of these social firms for the employment of people with disabilities, training programs should be promoted by government in order to ensure the professionalization of these companies.

Originality/value

This research is an important contribution to the literature on this subject because there are no studies about the level of professionalization of CEEs, companies that represent an important value for the economy of a country.

Details

Management Decision, vol. 57 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

1 – 10 of over 3000