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Arash Arianpoor and Ahmad Abdollahi
The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.
Abstract
Purpose
The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.
Design/methodology/approach
The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.
Findings
The results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.
Originality/value
Due to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.
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Charles Jebarajakirthy, Achchuthan Sivapalan, Manish Das, Haroon Iqbal Maseeh, Md Ashaduzzaman, Carolyn Strong and Deepak Sangroya
This study aims to integrate the theory of planned behavior (TPB) and the value-belief-norm (VBN) theory into a meta-analytic framework to synthesize green consumption literature.
Abstract
Purpose
This study aims to integrate the theory of planned behavior (TPB) and the value-belief-norm (VBN) theory into a meta-analytic framework to synthesize green consumption literature.
Design/methodology/approach
By integrating the findings from 173 studies, a meta-analysis was performed adopting several analytical methods: bivariate analysis, moderation analysis and path analysis.
Findings
VBN- and TPB-based psychological factors (adverse consequences, ascribed responsibility, personal norms, subjective norms, attitude and perceived behavioral control) mediate the effects of altruistic, biospheric and egoistic values on green purchase intention. Further, inconsistencies in the proposed relationships are due to cultural factors (i.e. individualism-collectivism, power distance, uncertainty avoidance, masculinity–femininity, short- vs long-term orientation and indulgence-restraint) and countries’ human development status.
Research limitations/implications
The authors selected papers published in English; hence, other relevant papers in this domain published in other languages might have been missed.
Practical implications
The findings are useful to marketers of green offerings in designing strategies, i.e. specific messages, targeting different customers based on countries’ cultural score and human development index, to harvest positive customer responses.
Originality/value
This study is the pioneering attempt to synthesize the TPB- and VBN-based quantitative literature on green consumer behavior to resolve the reported inconsistent findings.
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Derek Marshall, Laurel Sammonds Crawford and Karen Harker
The authors present analysis of journal evaluations in creating a customized serials collection specific to veterinary medicine. Readers may apply techniques used for the…
Abstract
Purpose
The authors present analysis of journal evaluations in creating a customized serials collection specific to veterinary medicine. Readers may apply techniques used for the veterinary medicine library to their own subject specific collections.
Methodology/approach
A review of research in journal evaluations and collection assessment was conducted with emphasis on veterinary medicine. This chapter provides a detailed critique of research on journal evaluations for academic libraries as well as the authors’ customized approach in creating a subject specific core journal list for a veterinary medicine library.
Findings
By utilizing the current research in evaluating library journal collections, librarians can customize their own approach to create core journal lists specific to the academic departments they serve, allowing for a more effective serials collection.
Originality/value
Collection assessment and development differs according to user groups based on local needs. Librarians can develop collection development plans specific to their subject areas by using national standards along with local qualitative and quantitative data.
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Przemysław G. Hensel and Agnieszka Kacprzak
Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and…
Abstract
Purpose
Replication is a primary self-correction device in science. In this paper, we have two aims: to examine how and when the results of replications are used in management and organization research and to use the results of this examination to offer guidelines for improving the self-correction process.
Design/methodology/approach
Study 1 analyzes co-citation patterns for 135 original-replication pairs to assess the direct impact of replications, specifically examining how often and when a replication study is co-cited with its original. In Study 2, a similar design is employed to measure the indirect impact of replications by assessing how often and when a meta-analysis that includes a replication of the original study is co-cited with the original study.
Findings
Study 1 reveals, among other things, that a huge majority (92%) of sources that cite the original study fail to co-cite a replication study, thus calling into question the impact of replications in our field. Study 2 shows that the indirect impact of replications through meta-analyses is likewise minimal. However, our analyses also show that replications published in the same journal that carried the original study and authored by teams including the authors of the original study are more likely to be co-cited, and that articles in higher-ranking journals are more likely to co-cite replications.
Originality/value
We use our results to formulate recommendations that would streamline the self-correction process in management research at the author-, reviewer- and journal-level. Our recommendations would create incentives to make replication attempts more common, while also increasing the likelihood that these attempts are targeted at the most relevant original studies.
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Taewoo Roh, Byung Il Park and Shufeng (Simon) Xiao
This study aims to explore how subsidiary capabilities collectively configure for performance. Additionally, it seeks to examine whether these configurations of capabilities can…
Abstract
Purpose
This study aims to explore how subsidiary capabilities collectively configure for performance. Additionally, it seeks to examine whether these configurations of capabilities can provide equifinal solutions through developing a comprehensive research framework that focuses on subsidiaries in China.
Design/methodology/approach
With a data set collected through a questionnaire from 172 Korean multinational enterprises (MNEs) in China, this study used a fuzzy-set qualitative comparative analysis to detect the capability conditions and configurations. These configurations represent combinations of various subsidiary capabilities linked to high performance.
Findings
This study identified several complex pathways with distinct configurations for high subsidiary performance. The findings demonstrate the importance of configurations over individual conditions. Thus, the results highlight that the effectiveness of diverse capabilities, which are widely believed to singularly contribute to the high performance of MNE subsidiaries, depends on how each combines with other capabilities. Overall, the findings provide a richer and fine-grained understanding of the role and relative importance of various forms of MNE subsidiary capabilities and how the joint effect of these subsidiaries contributes to high performance.
Practical implications
This study suggests that MNE managers should comprehensively understand how subsidiary capabilities are configured to produce subsidiary performance outcomes. This specifically illustrates the importance of understanding the mutually conflicting yet collectively exhaustive results of multi-selective solutions and aims to align with China’s industrial and regional heterogeneity.
Originality/value
By examining the role of MNE subsidiary capability configurations, which may collectively influence the subsidiary’s performance, this study contributes to the literature. It elucidates how MNE subsidiaries may achieve superior performance by developing and possessing various capabilities tailored to the local context.
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