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Article

Brian J. Hoffman and Brian C. Frost

To examine the impact of emotional, social, and cognitive intelligences on the dimensions of transformational leadership using both paper‐and‐pencil measures and…

Abstract

Purpose

To examine the impact of emotional, social, and cognitive intelligences on the dimensions of transformational leadership using both paper‐and‐pencil measures and assessment center dimensions.

Design/methodology/approach

Multiple measurement methodologies were used to conceptualize emotional, cognitive, and social intelligence. Subordinate ratings of three dimensions of transformational leadership were used as the criteria. Correlation analysis and a series of multiple hierarchical regressions were used to determine the relationship between the multiple intelligences and three dimensions of transformational leadership.

Findings

Results indicate that a multiple intelligences framework is a useful approach to predict transformational leadership. Correlation analyses and multiple regression results indicated that the multiple intelligence framework explained between 10 and 25 percent of the variance in perceptions of transformational leadership and that assessment center dimensions explained additional variance beyond paper‐and‐pencil measures in transformational leadership.

Originality/value

This paper extends previous research by examining the impact of cognitive, emotional, and social intelligences on transformational leadership using multiple measurement methodologies. The results of this study provide a useful framework for practitioners interested in assessing precursors to transformational leadership, with a focus on assessment centers as a useful tool for predicting transformational leadership.

Details

International Journal of Manpower, vol. 27 no. 1
Type: Research Article
ISSN: 0143-7720

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Article

Lutz Kaufmann and Aischa Astou Saw

The purpose of this paper is to review the current state of survey-based SCM research that employs a multiple-informant perspective. Recommendations on how to rigorously…

Abstract

Purpose

The purpose of this paper is to review the current state of survey-based SCM research that employs a multiple-informant perspective. Recommendations on how to rigorously conduct such research are developed, strengths and limitations discussed, and opportunities for advancing the discipline through this approach identified.

Design/methodology/approach

A systematic literature review (SLR) of 1,048 articles published in five leading SCM journals within a seven-year time frame is conducted.

Findings

The review shows that multiple-informant studies are still largely under-represented. Yet this approach more accurately depicts the multi-faceted nature of SCM. Specific requirements of this approach need to be considered throughout the research process, from unit of analysis, sampling frame, and data collection to analytic strategy.

Research limitations/implications

Taking into account the often complex, dynamic actor networks in which SCM phenomena are embedded may provide new insights, especially when controversial results have been found. This approach may also enrich the understanding of phenomena that have previously been examined only from a monadic perspective.

Originality/value

The paper examines the low incidence of multiple-informant survey research in SCM, discusses how its application can advance the field, and provides guidance on how to effectively apply this approach to more fully understand complex SCM phenomena. It further shows that studies using multiple informants yield novel theoretical insights and valuable recommendations for decision makers on how to use the interfaces between different actors across functional and organizational borders.

Details

International Journal of Physical Distribution & Logistics Management, vol. 44 no. 6
Type: Research Article
ISSN: 0960-0035

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Book part

Elsie C. Ameen and Daryl M. Guffey

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in

Abstract

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

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Article

Marcelle Holdaway

Social and environmental accountability by firms can be compromised by a lack of democracy within community engagement and decision-making processes. This is particularly…

Abstract

Purpose

Social and environmental accountability by firms can be compromised by a lack of democracy within community engagement and decision-making processes. This is particularly evident in potential conflict situations such as with unconventional gas (UCG) extraction. Dialogic engagement sits within dialogic accounting theory and offers a potentially valuable contribution to democratisation. This study aims to contribute to dialogic engagement as practice through the application of critical futures theory and methodology, causal layered analysis (CLA).

Design/methodology/approach

CLA was applied in field research firstly in interviews and then in a workshop setting involving participants with diverse perspectives on UCG. The workshop was planned around activities designed to: implement dialogic engagement as practice, critically unpack views on the present and future of UCG and energy needs through CLA; and evaluate the usefulness of the methodology.

Findings

Findings suggest that CLA enables access to multiple, complex and nuanced perspectives and facilitates, a deeper understanding of participants own views and of other differing views in relation to UCG, 1) a deeper understanding of participants own views, and of other differing views in relation to UCG, 2) a deeper analysis in the identification of key themes in discussions around UCG, and, 3) the identification by participants of “preferred futures” and “uncertainties” concerning energy needs.

Practical implications

CLA is a valuable tool for undertaking genuine community engagement and has wide-ranging application, one example being with interviews and focus groups. Moreover, with the inclusion of diverse perspectives, options and solutions emerging for consideration are increased. This in turn provides opportunities for creative decision-making through scenario identification and strategic development that potentially give rise to transformative possibilities.

Social implications

CLA may well assist in moving firms, and indeed civil society, closer to reaching preferable social and environmental outcomes.

Originality/value

This cross-disciplinary research applies an innovative approach and methodology, taking democratic engagement to new depths.

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Article

Vishwas Dohale, Priya Ambilkar, Angappa Gunasekaran and Priyanka Verma

This study attempts to identify the supply chain risks (SCRs) induced during the COVID-19 disruption in an Indian handloom saree industry and determine suitable risk…

Abstract

Purpose

This study attempts to identify the supply chain risks (SCRs) induced during the COVID-19 disruption in an Indian handloom saree industry and determine suitable risk mitigation strategies (RMSs) to overcome the impact of the epidemic disruption.

Design/methodology/approach

This work determined 11 SCRs through an extensive literature review in the context of the handloom apparel industry and validated through the experts. Further, a multiple case-based approach is used in this research. Within case and cross-case analyses of four relevant Indian handloom “make-to-order” saree manufacturing firms are conducted to determine the severity of the SCRs considering the pandemic situations to identify appropriate strategies to mitigate the shock of SCRs.

Findings

This study identified the critical SCRs in the context of the Indian handloom “make-to-order” saree industries that emerged during the COVID-19 and proposed a risk mitigation strategy matrix (RMSM) to address the SCRs based on their criticality and predictability dimensions.

Research limitations/implications

The study provides a novel contribution to the body of knowledge on supply chain risk management (SCRM) in the form of the RMSM tool. Supply chain managers from the different sectors can extend the proposed RMSM to overcome the SCRs. Multiple case analyses facilitate supply chain professionals working in handloom apparel industries to benchmark and adopt the proposed RMSs in their firm.

Originality/value

This research is one of its kind that carried exploratory investigation of the handloom apparel industry cases to assess and determine the strategies for mitigating the SCRs caused during a pandemic outbreak.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

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Article

Atanu Chaudhuri, Samir K. Srivastava, Rajiv K. Srivastava and Zeenat Parveen

The purpose of this paper is to identify various risk drivers which affect a food processing supply chain and to create a map of how those risk drivers propagate risks…

Abstract

Purpose

The purpose of this paper is to identify various risk drivers which affect a food processing supply chain and to create a map of how those risk drivers propagate risks through the supply chain and impact important performance measures.

Design/methodology/approach

This study involves experts from food processing companies to elucidate the contextual relationships among the risk drivers and between risk drivers and performance measures. This is used to quantify the relationships and to determine the indirect and overall relationships applying Fuzzy Interpretive Structural Modeling.

Findings

Three categories of risk drivers which Indian food processing companies need to pay maximum attention to minimize risks are identified. These are supplier dependency and contracting, supplier variability, visibility and traceability and manufacturing disruptions. Analysis shows that collaborating with suppliers and logistics service providers, developing mutually beneficial contracts with them while ensuring that adequate technology investments are made can significantly mitigate risks and consequently improve margins and lead to revenue growth.

Research limitations/implications

This study has been carried out with experts from large food processing companies in India, and hence, the results cannot be generalized across other types of food processing companies.

Practical implications

The proposed methodology can help understand the interrelationships between supply chain risks and between those risks and performance measures. Thus, it can help a food processing company to create business cases for specific supply chain risk mitigation projects.

Originality/value

This study is one of the earliest to create a comprehensive risk propagation map for food processing companies which helps in quantifying the impact the risk drivers have on each other and on performance measures.

Details

Journal of Modelling in Management, vol. 11 no. 2
Type: Research Article
ISSN: 1746-5664

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Article

Rodney McAdam

Business functions and business processes are two constructs that have emerged as key elements of the Reengineering and Benchmarking discourses. Historically there has…

Abstract

Business functions and business processes are two constructs that have emerged as key elements of the Reengineering and Benchmarking discourses. Historically there has been an implied dichotomy between functional “silos” and cross‐functional processes. It is contended that the resultant dualism has led to oversimplification of the interfaces in process based organisations. Seeks to extend the function‐process organisational constructs into a more multi‐faceted issue where many differing organisational groupings are linked by business processes, as in the case of network organisations. A multiple case research methodology was applied to organisations, which were at different stages of function‐process development. The key research question was to determine the key factors involved as an organisation moved from a more simple function‐process perspective to a more complex network‐process development. The findings indicated that process benchmarking was a key element throughout this development and that the approach taken to benchmarking also changed throughout.

Details

Benchmarking: An International Journal, vol. 8 no. 4
Type: Research Article
ISSN: 1463-5771

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Article

Abdulkarim S. Al‐Eisa and Abdulla M. Alhemoud

The purpose of this paper is to attempt to identify the most salient attributes that influence customer satisfaction with retail banks in Kuwait and to determine the level…

Abstract

Purpose

The purpose of this paper is to attempt to identify the most salient attributes that influence customer satisfaction with retail banks in Kuwait and to determine the level of the overall satisfaction of the customers of these banks.

Design/methodology/approach

A multiple‐attribute approach proposed by Shin and Elliott in 2001 was employed. This approach was applied in the analysis of data collected from a convenient sample of 863 actual customers of retail banks in Kuwait.

Findings

The most crucial attributes for predicting customer satisfaction with retail banks in Kuwait were fast service, courtesy and helpfulness of employees and availability of self‐banking services. The vast majority of the customers of retail banks in Kuwait (nearly 81 percent) are either satisfied or very satisfied with the services of their banks.

Research limitations/implications

A number of very important attributes, such as those related to loans and credit cards, were not examined due to social reasons. The unavailability of lists of existing customers and their contacts made it not possible to draw a random sample from the target population of this study.

Practical implications

To maintain a competitive edge in the market, the managers of retail banks in Kuwait need to be updated about technological advances and to invest in those that satisfactorily enhance technology‐based encounters with their customers. These managers also need to focus on minimizing encounter failures in service delivery. For a retail bank in Kuwait, sufficient recovery efforts are needed so that dissatisfied customers do not end up defecting.

Originality/value

Use of a single‐item approach to measure customer satisfaction is common. This approach has been shown to suffer from inherent drawbacks, rendering its practical utility questionable. To the best of the authors' knowledge, the present study represents the first attempt to apply Shin and Elliott's multiple‐attribute methodology to retail banking services in a different culture.

Details

International Journal of Bank Marketing, vol. 27 no. 4
Type: Research Article
ISSN: 0265-2323

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Article

Lee Parker

This paper aims to offer an insight into the emergent qualitative methodological profile and its distinctive contribution to accounting and management scholarship…

Abstract

Purpose

This paper aims to offer an insight into the emergent qualitative methodological profile and its distinctive contribution to accounting and management scholarship, particularly reflecting upon the contribution of Qualitative Research in Accounting & Management (QRAM).

Design/methodology/approach

It examines the range of qualitative methodologies employed in the research published across the ten years of QRAM and analyses the methodological discourse and its contribution to the armoury available to qualitative researchers. In association with these methodological developments, the paper offers a critique of the articulated role of theory in contemporary accounting and management qualitative research.

Findings

A wide range of qualitative methodologies are found to be in evidence, with considerable scope for further adoption and development of some. Methodological exposition papers are found to be a significant contribution in the past decade and include methodological framework building, methodological applications, methodological critiques, and methodological development exemplars. Alongside methodology, the dual role of theory as either informing or reflecting methodology is presented.

Originality/value

The paper provides a critical analysis and consideration of qualitative methodological literature development in the last ten years of accounting and management research literature, particularly reflected in QRAM. It identifies dominant methodologies in use, as well as opportunities for expanding the methodological menu in accounting and management research. Furthermore, it classifies groups of methodological papers and their contributing perspectives, as well as addressing the often-vexed relationship between theory and methodology.

Details

Qualitative Research in Accounting & Management, vol. 11 no. 1
Type: Research Article
ISSN: 1176-6093

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Article

Eugene E. Comiskey and Charles W. Mulford

The purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the…

Abstract

Purpose

The purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the Statement of Financial Accounting Standard 142 and International Accounting Standard 36, highlighting challenges encountered in complying with these standards. The paper explores areas in which improvements might be made in both goodwill‐impairment compliance and disclosures and identifies areas for future research.

Design/methodology/approach

The method is exploratory in nature. A combination of data collection, analysis, and interpretation is employed.

Findings

The research highlights a number of features of the impairment testing and measurement process that make implementation a challenge. Triggering events are many and vary greatly in significance and severity. Different valuation models are used and there is little conformity in the selection of discount rates. In some cases, though not consistently, control premiums are used to enhance the indicated market values of reporting units. Some firms may even deny the need for an indicated impairment charge. In all of the cases examined, the paper notes the need for judgmental estimates and the possibility that these estimates might be managed to alter or avoid goodwill impairments, limiting the comparability of results across firms.

Practical implications

The findings will provide feedback to standard setters and practicing professionals in an effort to improve practice. For investors and creditors, the results should prove helpful in evaluating the likelihood of goodwill impairments. For researchers, the paper identifies certain questions that may provide fruitful avenues for further investigation.

Originality/value

The findings are based on an examination of a large sample of current filings of public companies that has yet to be performed. The observed richness and variation in the practices employed and disclosures provided both broaden and deepen our understanding of goodwill impairment accounting.

Details

Managerial Finance, vol. 36 no. 9
Type: Research Article
ISSN: 0307-4358

Keywords

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