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1 – 10 of 280Chris Akroyd, Kevin E. Dow, Andrea Drake and Jeffrey Wong
In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational…
Abstract
In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.
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Henk J. ter Bogt and G. Jan van Helden
This paper aims to discuss the question of how the possible gaps between academic and practical accounting research can be reduced and how academics could make a contribution to…
Abstract
Purpose
This paper aims to discuss the question of how the possible gaps between academic and practical accounting research can be reduced and how academics could make a contribution to solving the practical problems of organizations.
Design/methodology/approach
A reflection on Van de Ven and Johnson's ideas about “engaged scholarship” as a way for overcoming the gap between academic and practical knowledge creation, illustrated with examples coming from public sector accounting research.
Findings
Although academic consultant/researchers, who conduct research of direct relevance to practice, ideally must have research objectives in mind that go beyond the practical problems of the organization in order to address academically relevant goals, this is often not feasible. This is due to the fact that academically relevant research questions can often only be identified when a practice-oriented research project has already taken shape. The authors argue and illustrate that a pragmatic form of engaged scholarship in public sector accounting research implies that such research results in a variety of outputs. Some of the outputs will have direct relevance to the practitioners and others to the academics involved, whilst the outputs that are relevant to each of these two groups will only partly show connections and overlaps.
Practical implications
The preoccupation of academic researchers with publications in high-ranking journals, due to pressures from their universities and peer groups, threatens research projects with a potential relevance for practice, because their publication opportunities are uncertain in advance. The authors welcome researchers who want to take this type of risk, and the authors challenge university officials and journal editors to broaden their view on excellence in research beyond the scope of their traditional academic domains.
Originality/value
The paper offers a realistic way out of serving two seemingly different research goals, practice-relevance and academic rigour.
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The purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to…
Abstract
Purpose
The purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary accounting research (IAR).
Design/methodology/approach
First, the authors discuss backstage insights and the authors’ own life experiences vis-à-vis translating cross-cultural/language research. The authors provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, the authors carry out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015 to 2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes.
Findings
The study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community’s lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. The authors argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic “elites” within the IAR community, meanwhile missing opportunities for innovation.
Originality/value
By opening the “black box” pertaining to translation gaps in the context of cross-language/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as “cultural brokers”.
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This article examines what has been learnt about practice‐academic partnership from two Research in Practice projects aimed at supporting the development of evidence‐based…
Abstract
This article examines what has been learnt about practice‐academic partnership from two Research in Practice projects aimed at supporting the development of evidence‐based practice in social care. Tangible support from organisations is needed to support both the partnership approach and the development of evidence‐based practice.
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Siaw‐Teng Liaw, Chris Pearce and Mike Keppell
Describes the development in Australia of TeleQACE, a Web‐based learning environment, which allows clinicians to participate in interactive learning at times that suit them. The…
Abstract
Describes the development in Australia of TeleQACE, a Web‐based learning environment, which allows clinicians to participate in interactive learning at times that suit them. The design addressed the balance between richness of content and bandwidth to reach geographically dispersed regions. The guiding philosophy was shared knowledge and interaction based around actual experience and cases developed by practicing academic general practitioners in consultation with specialists. A constructivist approach, focused on discussion to build a “basic case” into an “advanced case” over a learning cycle of 13‐16 weeks, was adopted. Knowledge gaps and suggestions from participants guided the development of a “basic” case into its “advanced” equivalent which was re‐presented to the participants, accompanied by relevant reference material, for reflection and interaction. The final outcome was a “model case”, archived for ongoing reference by the group. Participation rates appear to be consistent with other Internet‐based continuing medical education programs.
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Sanobar Siddiqui and Camillo Lento
This paper explores who among the AACSB categorization of academics conducts the scholarship of teaching and learning (SoTL) research within business schools and how…
Abstract
Purpose
This paper explores who among the AACSB categorization of academics conducts the scholarship of teaching and learning (SoTL) research within business schools and how AACSB-accredited business schools capture SoTL research as part of their portfolio of intellectual contributions.
Design/methodology/approach
This study adopts a qualitative-method research design by collecting primary data through surveys, semi-structured interviews and secondary data in policy documents focused on AACSB-accredited business schools in Canada and the United States.
Findings
The findings establish that scholarly and practice academics who possess rigorously acquired research skills due to their terminal degrees are most likely to conduct SoTL research. The results also reveal an even split among respondents regarding whether their AACSB-accredited business school captures SoTL with their journal ranking frameworks.
Practical implications
Based on the findings, two recommendations are offered to foster more SoTL research at AACSB-accredited schools. First, higher education leaders (e.g. business school deans) can further inculcate a culture of SoTL research at the department and institutional levels by creating communities of practice (CoPs). Second, AACSB-accredited business schools could adopt more inclusive journal ranking frameworks to capture better and incentivize SoTL research.
Originality/value
This is the first known study to explore how AACSB Standards 3 and 8 are implemented and operationalized regarding SoTL research. Understanding how these standards are adopted and implemented could help institutional leaders, standard setters and administrators better facilitate SoTL research.
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The purpose of this paper is to develop a theoretical framework that will help to examine the role of internal auditors (IAs) in enterprise resource planning (ERP) based…
Abstract
Purpose
The purpose of this paper is to develop a theoretical framework that will help to examine the role of internal auditors (IAs) in enterprise resource planning (ERP) based organizations. An ERP integrates all organizational functions in one powerful system that drives the organization strategically and also presents new challenges to the internal audit function.
Design/methodology/approach
A literature review is undertaken to highlight the role of IAs in an ERP environment.
Findings
The framework depicts the new relationships which the ERP system requires between the IAs and five associated groups: software vendors, information systems, information technology managers, ERP users, and consultants. ERP also gives interanl auditors an enabling technology to advise management on the implications of ERP for risk‐intelligence.
Research limitations/implications
This is a conceptual paper that has implications for internal auditing practice. Academic researchers will find this framework to be useful for testing it in the field. Practitioners will also benefit from this model when assessing the role of IAs in an ERP environment.
Originality/value
Prior research in the auditing field has overlooked this issue. This paper will attempt to fill such an apparent gap in prior research and will help motivate further research in this field.
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Pragya Jayaswal and Biswajita Parida
Augmented reality (AR) has emerged as a new interactive technology, swiftly transforming the field of marketing. Driven by its rapid uptake in marketing practices, academic…
Abstract
Purpose
Augmented reality (AR) has emerged as a new interactive technology, swiftly transforming the field of marketing. Driven by its rapid uptake in marketing practices, academic research on AR has proliferated. This study aims to offer a holistic view of the past, present and future of augmented reality marketing (ARM) scholarship by analyzing its current and evolving research profile as well as its social and conceptual structures to inspire further research.
Design/methodology/approach
This study enriches the ARM scholarship by integrating a quantitative bibliometric analysis with a chronological-thematic review and a qualitative content analysis to develop a more comprehensive understanding of this novel area and suggest future research courses.
Findings
The bibliometric analysis reveals the key performance indicators as well as the social and conceptual structure of the ARM research field. The chronological-thematic review exhibits the advancement of ARM research over time and forecasts the emerging trends for the domain. Finally, the content analysis of recent articles reveals the current research hotspots and provides future research directions.
Research limitations/implications
The database limits the selection of literature, as the information in databases such as Scopus is updated regularly, resulting in alterations in the number of articles and citations.
Practical implications
AR developers and brand managers may use this study’s findings to understand the current ARM landscape better and make strategic decisions based on AR adoption and consumption patterns.
Originality/value
This study is singular in using a mixed methods approach by integrating the findings from bibliometric and content analyses for more reliable results and to offer a holistic perspective of the ARM sector, thereby significantly advancing the field of technology-led marketing.
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Although increasing emphasis is placed on the provision of research training for doctoral students, much of the support currently available is generic in nature, rather than…
Abstract
Although increasing emphasis is placed on the provision of research training for doctoral students, much of the support currently available is generic in nature, rather than tailored to the student’s particular field(s) of study. In this paper, I briefly review UK graduate education for arts and humanities research students, and some of the ways in which the distinctive demands of their discipline(s) shape the research student experience and hence their development needs. I describe the design and delivery of a pilot programme of discipline‐specific research skills development, co‐ordinated by the Subject Centre for Philosophical and Religious Studies, which aims to address such needs; and I evaluate its success. I conclude with some recommendations for future practice; in particular, I argue that doctoral training provision is more effective when it involves a subject‐specific approach in which practising academics from the discipline(s) play a significant role – both in terms of fostering an improved level of student engagement with the programme, and of delivering training and development opportunities which are tailored to the student’s particular context and needs.
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Theodore P. Stank, J. Paul Dittmann and Chad W. Autry
The purpose of this paper is first, to summarize the findings from the book The New Supply Chain Agenda (Slone, Dittmann, and Mentzer 2010). Second, it reviews associated academic…
Abstract
Purpose
The purpose of this paper is first, to summarize the findings from the book The New Supply Chain Agenda (Slone, Dittmann, and Mentzer 2010). Second, it reviews associated academic research, identifies critical knowledge gaps, and suggests areas for future academic research that will aid scholars and managers in improving supply chain management (SCM) performance.
Design/methodology/approach
The paper summarizes and extends The New Supply Chain Agenda and juxtaposes the major elements of that book with a content review of existing literature in logistics and SCM to align gaps in knowledge with a call for future research.
Findings
The findings deepen understanding of the complexities and interrelationships prevalent among the five pillars and help identify new ways to improve the performance impact of SCM initiatives.
Research limitations/implications
Major areas for future research within the broad topics of talent management, technology, internal integration, external collaboration, and change management are identified. Academic research related to each area or pillar is summarized, gaps are identified, and future research directions are suggested to provide avenues in which theoretical grounding and scientific rigor may be applied to each pillar of The New Supply Chain Agenda.
Practical implications
Many of the proposed solutions to the challenges faced by supply chain professionals have not been subjected to the scholarly scrutiny that would determine their validity. This paper presents areas for meaningful academic research to help supply chain practitioners separate truth from hype.
Originality/value
The paper seeks to stimulate thinking and suggest new areas in which to do research related to the book's key premises.
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