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1 – 10 of over 3000Gülçin 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.
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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.
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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.
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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.
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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…
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.
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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…
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.
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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…
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.
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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.
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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.
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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.
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