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Article
Publication date: 1 March 2013

Sylvain K. Cibangu

The purpose of this paper is to advocate for a clearer and less fragmentary use of qualitative research in the increasingly interdisciplinary research setting of information…

2819

Abstract

Purpose

The purpose of this paper is to advocate for a clearer and less fragmentary use of qualitative research in the increasingly interdisciplinary research setting of information science.

Design/methodology/approach

The paper performs a textual analysis of more than 500 peer‐reviewed articles to assess information science's involvement with qualitative research. The paper undertakes historical criticism to trace qualitative research in the reviews of information science for the last three decades.

Findings

Authors are unclear and lax in their uses of basic research terms. Authors do not account for qualitative research's characteristics, methods, and contributions to information science's bodies of knowledge. Only 4.3 percent of published articles mention their contributions to information science's literature whereas 5.6 percent mention qualitative method(s) in their abstracts. Publications do not show (intra‐)collaboration between areas of information science. Information science's contributions to the theoretical discussions of the wider scientific community are lacking.

Originality/value

The paper discusses afresh information science's qualitative research. The paper suggests a tighter and long‐term investment of information science in qualitative research and the formation of the information science's own theorists and theory‐illumined practitioners. The paper puts forth some practical recommendations.

Details

Journal of Documentation, vol. 69 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 23 July 2019

Alonso Moreno, Michael John Jones and Martin Quinn

The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with…

1285

Abstract

Purpose

The purpose of this paper is to longitudinally analyse the evolution of multiple narrative textual characteristics in the chairman’s statements of Guinness from 1948 to 1996, with the aim of studying impression management influences. It attempts to contribute insights on impression management over time.

Design/methodology/approach

The paper attempts to contribute to external accounting communication literature, by building on the socio-psychological tradition within the functionalist-behavioural transmission perspective. The paper analyses multiple textual characteristics (positive, negative, tentative, future and external references, length, numeric references and first person pronouns) over 49 years and their potential relationship to profitability. Other possible disclosure drivers are also controlled.

Findings

The findings show that Guinness consistently used qualitative textual characteristics with a self-serving bias, but did not use those with a more quantitative character. Continual profits achieved by the company, and the high corporate/personal reputation of the company/chairpersons, inter alia, may well explain limited evidence of impression management associated with quantitative textual characteristics. The context appears related to the evolution of the broad communication pattern.

Practical implications

Impression management is likely to be present in some form in corporate disclosures of most companies, not only those companies with losses. If successful, financial reporting quality may be undermined and capital misallocations may result. Companies with a high public exposure such as those with a high reputation or profitability may use impression management in a different way.

Originality/value

Studies analysing multiple textual characteristics in corporate narratives tend to focus on different companies in a single year, or in two consecutive years. This study analyses multiple textual characteristics over many consecutive years. It also gives an original historical perspective, by studying how impression management relates to its context, as demonstrated by a unique data set. In addition, by using the same company, the possibility that different corporate characteristics between companies will affect results is removed. Moreover, Guinness, a well-known international company, was somewhat unique as it achieved continual profits.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 September 2016

Elisabeth E. Bennett and Rochell R. McWhorter

The purpose of this paper is to explore the role of qualitative research in causality, with particular emphasis on process causality. In one paper, it is not possible to discuss…

1217

Abstract

Purpose

The purpose of this paper is to explore the role of qualitative research in causality, with particular emphasis on process causality. In one paper, it is not possible to discuss all the issues of causality, but the aim is to provide useful ways of thinking about causality and qualitative research. Specifically, a brief overview of the regularity theory of causation is provided, qualitative research characteristics and ontological and epistemological views that serve as a potential conceptual frame to resolve some tensions between quantitative and qualitative work are discussed and causal processes are explored. This paper offers a definition and a model of process causality and then presents findings from an exploratory study that advanced the discussion beyond the conceptual frame.

Design/methodology/approach

This paper first conceptually frames process causality within qualitative research and then discusses results from an exploratory study that involved reviewing literature and interviewing expert researchers. The exploratory study conducted involved analyzing multiple years of literature in two top human resource development (HRD) journals and also exploratory expert interviews. The study was guided by the research question: How might qualitative research inform causal inferences in HRD? This study used a basic qualitative approach that sought insight through inductive analysis within the focus of this study.

Findings

The exploratory study found that triangulation, context, thick description and process research questions are important elements of qualitative studies that can improve research that involves causal relationships. Specifically, qualitative studies provide both depth of data collection and descriptive write-up that provide clues to cause-and-effect relationships that support or refute theory.

Research limitations/implications

A major conclusion of this study is that qualitative research plays a critical role in causal inference, albeit an understated one, when one takes an enlarged philosophical view of causality. Equating causality solely with variance theory associated with quantitative research leaves causal processes locked in a metaphoric black box between cause and effect, whereas qualitative research opens up the processes and mechanisms contained within the box.

Originality/value

This paper reframed the discussion about causality to include both the logic of quantitative studies and qualitative studies to demonstrate a more holistic view of causality and to demonstrate the value of qualitative research for causal inference. Process causality in qualitative research is added to the mix of techniques and theories found in the larger discussion of causality in HRD.

Details

European Journal of Training and Development, vol. 40 no. 8/9
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 1 August 2016

Ting-Cheng Chang and Hui Wang

– The purpose of this paper is to select the best scaling coefficient during the quantitative-qualitative conversion.

Abstract

Purpose

The purpose of this paper is to select the best scaling coefficient during the quantitative-qualitative conversion.

Design/methodology/approach

Cloud model can describe the qualitative concept of randomness and fuzziness, achieve uncertain transition between qualitative and quantitative in the field of multi-criteria group decision and has been receiving widespread attention. This paper discusses scale conversion issues of the cloud model when evaluating qualitative information. In order to improve the accuracy of the evaluation on multi-attribute decision problems based on uncertainty of natural linguistic information, this paper proposes a method of self-testing cloud model based on a composite scale (with the exponential scale and the scale as a basis).

Findings

Through experimental verification results show that under composite scale, the best suitable selection of can effectively improve the accuracy and reliability of decision results.

Originality/value

This research presents a new approach to determine the suitable value for coefficient based on uncertain knowledge of natural multi-criteria group decision making, and gives concrete steps and examples. This method has positive significance to improve the quality of qualitative and quantitative conversion based on cloud model.

Details

Engineering Computations, vol. 33 no. 6
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 23 August 2013

Camelia Delcea, Emil Scarlat and Liviu‐Adrian Cotfas

This paper attempts to identify the strength of the relation between the quality characteristics of companies that are activating in an economy and their performance.

Abstract

Purpose

This paper attempts to identify the strength of the relation between the quality characteristics of companies that are activating in an economy and their performance.

Design/methodology/approach

In the quality characteristics sphere were included almost all the elements related to company's behaviour on a market, in an uncertain environment and in the relations developed with stockholders. And what theory can better shape this relation than grey systems theory, a theory of uncertainty and of continual changes? At first, all of these qualitative characteristics that are reflecting company's activity have been divided into six categories for a better reality reflection. A performance indicator was also depicted by taking into consideration each company's managerial objectives.

Findings

By applying grey relational analysis (GRA) in a case of eight Romanian firms, the results were convincing: not only that these characteristics determine firm's evolution, but, by knowing them and acting properly on them, firm's extreme situations (such as insolvency or bankruptcy) can be avoided.

Practical implications

The method exposed in the paper can be used for any company for evaluating the linkage between its main characteristics and the way its performance can evolve.

Originality/value

The paper succeeds in identifying the linkage between the characteristics of a company at a certain point and its performance by using one of the newest developed theories: grey systems theory.

Details

Grey Systems: Theory and Application, vol. 3 no. 2
Type: Research Article
ISSN: 2043-9377

Keywords

Article
Publication date: 21 January 2021

Wojciech Fedyk, Mariusz Sołtysik, Piotr Oleśniewicz, Jacek Borzyszkowski and Jeffrey Weinland

This study aims to investigate the human resources management of regional tourism organizations (RTOs) in Poland as a condition for organization effectiveness and presents a model…

Abstract

Purpose

This study aims to investigate the human resources management of regional tourism organizations (RTOs) in Poland as a condition for organization effectiveness and presents a model of RTO operation in destination management organizations for improved effectiveness.

Design/methodology/approach

The study was of qualitative nature because of the scope of the examined features and analyses of RTO effectiveness (here in relation to human resources). The research involved the following stages: desk research of secondary sources, pilot diagnostic survey and diagnostic survey proper, qualitative and statistical analyses. First, an analysis of secondary sources regarding conditions of RTO operation effectiveness took place. Next, a questionnaire was used to collect empirical data from 137 respondents from the same 13 group types, in equal numbers from each organization in the entire population of 16 RTOs.

Findings

The research identified 197 organizational effectiveness variables, in four feature groups: the effectiveness of statutory and economic objectives, stakeholders’ benefits from cooperating with RTOs and general characteristics of RTO operation effectiveness. The findings suggest that the characteristics of RTO employees influence organizational effectiveness, especially from the perspective of the organization’s stakeholders. There is a need for strong support for RTO employee structures as a measure to raise organization effectiveness.

Practical implications

Specific human resources practices are identified for the effectiveness of non-enterprise organizations (employee character and structure) that constitute an essential component of the management system at regional and national levels. New directions for RTO operations are also proposed.

Originality/value

The study fills a substantial and identified knowledge gap in assessing organization effectiveness level against the quality characteristics of RTO human resources. The analysis allowed the creation of a multidimensional and universal model of RTO effectiveness investigation, which facilitates comparative analysis of organizations despite their strong diversity. It can be implemented in assessing the effectiveness of other non-enterprise organizations in the context of tourism.

Details

International Journal of Contemporary Hospitality Management, vol. 33 no. 3
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 26 October 2020

Md. Hafij Ullah, James Hazelton and Peter F Nelson

This paper furthers research into the potential contribution of pollutant databases for corporate accountability. We evaluate the quality of corporate and government mercury…

Abstract

Purpose

This paper furthers research into the potential contribution of pollutant databases for corporate accountability. We evaluate the quality of corporate and government mercury reporting via the Australian National Pollutant Inventory (NPI), which underpins Australia's reporting under the Minamata Convention, a global agreement to reduce mercury pollution.

Design/methodology/approach

The qualitative characteristics of accounting information are used as a theoretical frame to analyse ten interviews with thirteen interviewees as well as 54 submissions to the 2018 governmental enquiry into the NPI.

Findings

While Australian mercury accounting using the NPI is likely sufficient to meet the expected Minamata reporting requirements (especially in comparison to developing countries), we find significant limitations in relation to comparability, accuracy, timeliness and completeness. These limitations primarily relate to government (as opposed to industry) deficiencies, caused by insufficient funding. The findings suggest that multiple factors are required to realise the potential of pollutant databases for corporate accountability, including appropriate rules, ideological commitment and resourcing

Practical implications

The provision of additional funding would enable the NPI to be considerably improved (for mercury as well as other pollutants), particularly in relation to the measurement and reporting of emissions from diffuse sources.

Originality/value

Whilst there have been prior reviews of the NPI, none have focused on mercury, whilst conversely prior studies which have discussed mercury information have not focused on the NPI. In addition, no prior NPI studies have utilised interviews nor have engaged directly with NPI regulators. There has been little prior engagement with pollutant databases in social and environmental accounting (SEA) research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 November 1996

Audrey Gilmore and David Carson

Discusses the advantages of using qualitative methods for services marketing research. Describes in particular the use of an “integrative” qualitative research methodology in…

3694

Abstract

Discusses the advantages of using qualitative methods for services marketing research. Describes in particular the use of an “integrative” qualitative research methodology in relation to a study concerning quality in marketing in a services context. Suggests that the development of an “integrative” qualitative research methodology is built on the very practical need for researchers to develop the “best” possible methodologies for their own specific research problem or issues. Combines the notion of an integrative research methodology with the idea of a “stream of research”, or research which builds on earlier studies and explicitly allows the research to evolve and develop through distinctive stages over a given time period.

Details

Marketing Intelligence & Planning, vol. 14 no. 6
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 14 March 2023

Afdal Madein

Japan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role…

Abstract

Purpose

Japan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role models regardless of their sensitivity to environmental impacts. This study aims to analyze the change in Japanese companies reporting quality to justify this approach’s capability to produce normativity of environmental reporting.

Design/methodology/approach

This study examines the change in corporate environmental reporting quality and the effect of company characteristics on it. The analysis focuses on 88 companies for 2008, 2013 and 2018, resulting in 264 company-year observations.

Findings

The result shows a continuous upward trend, although it is unsatisfactory regarding the comparability and free from error characteristics. Then, company size positively affects the quality, and sensitivity to environmental impacts does not. Overall, the findings indicate that Japan is moving toward normativity through the quasi-mandatory approach and the norm entrepreneurship of its large companies, regardless of their sensitivity to environmental impacts.

Research limitations/implications

This study could relieve the belief that it is necessary to apply a mandatory approach to improve reporting quality and enrich views on the effect of company characteristics which mainly used only the legitimacy perspective.

Originality/value

This study proposes a more comprehensive measure of environmental reporting quality. The measure is based on the qualitative characteristics of useful information from the most influential accounting standard-setting bodies. In addition, the effect of company characteristics on the quality is explained based on the norm entrepreneurship view instead of the legitimacy perspective.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 22 March 2013

Martin Gudem, Martin Steinert, Torgeir Welo and Larry Leifer

The aim of this paper is to suggest a redefinition of the functional product value calculation in lean product development (LPD). The proposed method integrates emotional customer…

4422

Abstract

Purpose

The aim of this paper is to suggest a redefinition of the functional product value calculation in lean product development (LPD). The proposed method integrates emotional customer value into the traditional model, which is based on minimizing operating costs and reducing time‐to‐market.

Design/methodology/approach

Perceptions of customer value among employees at a Norwegian boat manufacturer, customers, and competitors are investigated through a case study. Results are compared with principles for promoting value and minimizing waste in LPD.

Findings

Findings from the case study suggest that a less‐than‐perfect match between customer needs and product offerings sometimes improves customer satisfaction. Furthermore, how customers perceive product value depends on experience that may be at variance with current needs. It is also suggested that deep understanding of customer‐defined value does not imply an ability to satisfy that value.

Research limitations/implications

Understanding the position of meaning‐driven and technology‐driven innovation in different types of industries represents a challenge for further research, as does the issue of whether these two are the only dimensions driving a sustainable innovation strategy. Actionable knowledge on how emotional value can be maximized is also needed.

Originality/value

Maximizing customer value is a core principle in LPD, but the value definitions used tend to be based on logical reasoning rather than real‐life observations. This article presents empirical insights concerning different stakeholders' perceptions of customer value, and the resulting implications for the present lean framework.

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