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1 – 10 of over 8000
Article
Publication date: 18 August 2023

Florian Philipp Federsel, Rolf Uwe Fülbier and Jan Seitz

A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The…

Abstract

Purpose

A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.

Design/methodology/approach

The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.

Findings

The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.

Practical implications

The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.

Originality/value

To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Open Access
Article
Publication date: 10 January 2024

Ryszard Kłeczek and Monika Hajdas

This study aims to investigate how art events can enrich novice visitors by transforming their practices.

Abstract

Purpose

This study aims to investigate how art events can enrich novice visitors by transforming their practices.

Design/methodology/approach

This research uses an interpretive case study of the art exhibition “1/1/1/1/1” in the Oppenheim gallery in Wroclaw. It draws on multiple sources of evidence, namely, novice visitors’ interviews, observation including photo studies and content analysis of art-makers’ mediation sources. This study is an example of contextual theorizing from case studies and participatory action research with researchers as change agents.

Findings

The evidence highlights that aesthetic values and experiences are contextual to practices and are transformable into other values. The findings illustrate the role of practice theory in studying how art-makers inspire the transformation of practices, including values driving the latter.

Research limitations/implications

The findings provide implications for transformations of co-creating contextual values in contemporary visual art consumption and customer experience management.

Practical implications

Practical implications to arts organizations are also provided regarding cultural mediation conducted by art-makers. Exhibition makers should explain the meanings of the particularly visible artefacts to allow visitors to develop a congruent understanding of the meanings. The explanations should not provide ready answers or solutions to the problem art-makers suggest to rethink.

Social implications

The social implication of our findings is that stakeholders in artistic ventures may undertake adequate, qualified and convergent actions to maintain or transform the defined interactive practices between them in co-creating contextual aesthetic values.

Originality/value

The study provides new insights into co-creating values in practices in the domain of contemporary art exhibitions by bringing the practice theory together with an audience enrichment category, thus illustrating how novice visitors get enriched by transforming their practices led by contextual values of “liking” and “understanding”.

Details

Qualitative Market Research: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 3 April 2024

Chao-chao Liu, Miao Wang, Zhanwen Niu and Xun Mo

The view that dynamic capabilities theory can help explain how lean organizations improve has been put forward by scholars. However, there is still a lack of research on the…

Abstract

Purpose

The view that dynamic capabilities theory can help explain how lean organizations improve has been put forward by scholars. However, there is still a lack of research on the matching relationship between the application of lean practice and the internal elements of enterprise organization from the perspective of dynamic capabilities. The purpose of this study is to validate the moderating effect of dynamic capabilities on the relationship between lean practices and operational performance.

Design/methodology/approach

This study used the method of survey and empirical research to collect sample data from 263 enterprises in China. Through literature review, this study put forward the moderating hypotheses around dynamic capabilities, lean practices and operation performance and used the method of regression analysis to validate these hypotheses.

Findings

The results showed that dynamic capabilities have a partially moderating effect on the application of lean practices. Specifically, dynamic capabilities have a significant moderating effect on the relationship between just-in-time, total quality management, total preventive maintenance and operational performance, while dynamic capabilities have no significant moderating effect on the relationship between human resource management and operational performance.

Originality/value

The research conclusion complements and enriches the lean practices literature from the perspective of dynamic capabilities. Existing studies mainly focus on the moderating role of external environmental factors, while there is a lack of empirical research on the role of dynamic capabilities in lean practices literature. The research results will help enterprises further understand the matching relationship between lean practices and dynamic capabilities and then improve the success of lean practices application.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Abstract

Purpose

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Design/methodology/approach

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Findings

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

Originality/value

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 22 December 2022

Xin Zhang and Jieming Hu

The combination of mobile devices and innovative tools offers new possibilities for the development of a community of practice for design makers. Mobile learning has become an…

Abstract

Purpose

The combination of mobile devices and innovative tools offers new possibilities for the development of a community of practice for design makers. Mobile learning has become an essential method that design makers should adopt. The main content of this study is to explore the characteristics of learning behaviors and learning needs of creative design makers' group in forming a community of practice in the era of mobile learning.

Design/methodology/approach

This study conducted questionnaire research on the potentially associated or directly associated population of design makers. The process of the study also combined observational and interview studies to compensate for the lack of questionnaire research.

Findings

Based on the support of mobile learning technology, design makers share and co-create to achieve individual development and evolution of learning organizations, and produce creative value. Design-maker communities of practice form common communities in the framework of informal organizations to support continuous individual learning. Convergent interests or concerns in making things, real-world contexts based on makerspaces and hands-on practice based on real projects are the basis for forming design-maker communities of practice. A variety of open-source hardware, software and platforms that can support mobile learning are important for the development of design-maker communities of practice. The design-maker community of practice needs group factors, activity development, physical and technical resources, spatial support and institutional norms to enhance learning behaviors and satisfy learning needs.

Originality/value

The discovery and construction of these associated factors can help creative design practitioners form a lasting and virtuous organizational development. This study facilitates the formation of a social network for learning and knowledge sharing among design-maker communities of practice. It enhances the innovation ability and enthusiasm of design makers according to the population characteristics and learning needs of design makers. This study also facilitates the generation of a positive adaptive maker culture and maker spirit within design maker organizations.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 23 January 2024

Rohit Raj, Vimal Kumar, Ankesh Mittal, Priyanka Verma, Kuei-Kuei Lai and Arpit Singh

This study aims to identify and prioritize the key practices and strategies for effective global sourcing and supply chain management (SCM).

Abstract

Purpose

This study aims to identify and prioritize the key practices and strategies for effective global sourcing and supply chain management (SCM).

Design/methodology/approach

The study uses a combination of Pareto analysis and multi-objective optimization based on ratio analysis research methodology to analyze and establish the relationships among the identified key practices and strategies. Pareto analysis enables organization to prioritize organizational efforts and resources by focusing on the most critical factors.

Findings

The study shows that the “eco-friendly sourcing strategy”, “lean manufacturing” and “tool cost analysis” are the top critical practices and strategy variables for global sourcing and SCM, whereas the “risk management”, “procurement strategy” and “leverage digital solutions” are the critical practices and strategy variables.

Research limitations/implications

The findings of this research can also assist organizations in making informed decisions to optimize their global sourcing and supply chain operations.

Originality/value

By using these methods, this research paper gives valuable insights into the critical practices and strategies that can enhance efficiency, mitigate risks and drive success in global sourcing and SCM. The subjects and elements this study identified will serve as a framework and suggestions for further theoretical investigation and real-world implementations.

Details

Journal of Global Operations and Strategic Sourcing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5364

Keywords

Article
Publication date: 2 April 2024

Kardi Nurhadi, Yazid Basthomi, Urip Sulistiyo, Utami Widiati and Misdi Misdi

While many works have reported adopting exploratory practice (EP) principles in language teaching research, only a few studies have explored the enactment of EP in an online…

Abstract

Purpose

While many works have reported adopting exploratory practice (EP) principles in language teaching research, only a few studies have explored the enactment of EP in an online extensive reading of students majoring in English education. Given the relative paucity of attention to the use of EP as the practitioner research in English language teaching (ELT), the present EP investigates how students understand online extensive reading practice mediated by online group discussion and extensive reading logs, where the first author served as the online extensive reading practice instructor.

Design/methodology/approach

The exploratory practice focuses on incorporating research into pedagogy and fastens the importance of the quality-of-life in the classroom. The data were collected through students reading logs and semi-structured interviews. The collected data were analyzed using the thematic analysis. In this case, there were six phases including familiarizing with the data, generating initial codes, searching for the themes, reviewing the themes, defining the theme and writing up.

Findings

The findings reveal that online group work driven by EP enables everybody to engage in learning activities. EP assists the students in perceiving their potential and gaining a better awareness of the need to devote themselves to the class. In the EP activities, they work together to build a peaceful situation to advance the quality of learning in EFL classrooms.

Research limitations/implications

The present study’s limitation is the small sample. Apart from that, the research results cannot be generalized to other places.

Practical implications

This study suggests that EP is suitable to create a mutual understanding among the learners and teachers. To conclude, English language competency can be achieved in a pleasant atmosphere through EP.

Originality/value

The present study succeeded in adding new literature studies related to EPs by discussing online group discussions and their challenges during the learning process. These aspects were identified through reading logs and interviews with students. Thus, it focuses on the implementation and challenges of online group discussions.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 28 February 2024

Emma May

The literature review explores how multidisciplinary approaches based on critical pedagogy and participatory research can provide frameworks for equitable partnerships and genuine…

Abstract

Purpose

The literature review explores how multidisciplinary approaches based on critical pedagogy and participatory research can provide frameworks for equitable partnerships and genuine participation in educational design and research practices. Additionally, the essay aims to expand understandings of equitable engagement within educational research and design based on principles from critical pedagogy.

Design/methodology/approach

The essay draws from diverse literature in the learning sciences, health informatics, industrial design, disability studies, ethnic studies, rehabilitation science, and to a lesser extent HCI research to understand how critical pedagogy and participatory research methods can provide useful frameworks for disabled peoples' equitable engagement and genuine participation in educational research and design. The literature reviewed in the paper concern topics such as participatory approaches to community development with disabled adults, the implementation of university-initiated community partnerships, participatory research with students and disabled people, and the importance of culturally-responsive research practices. The design literature in this review explores various arenas such as the co-design of assistive technologies with disabled children and adults and the design of curricula for students with and without disabilities. This review focuses on research practices that engender disabled peoples' participation in educational research and design, with focus on developing multidisciplinary frameworks for such research.

Findings

The literature review concludes that participatory research methods and critical pedagogy provide useful frameworks for disabled peoples’ participation in educational design and research practices. Critical pedagogy and participatory design allow for the genuine participation of disabled people in the research process.

Social implications

Emphases on collaboration and collective knowledge-building in social transformation are present in scholarship concerning critical pedagogy, participatory research, and disability studies. However, these connections have been routinely underexplored in the literature. This paper aims to underscore these integral connections as a means to build solidarity between disabled and other marginalized people.

Originality/value

The connections between participatory research methods, critical pedagogy, and disability studies have been previously underexplored. The literature review proposes a combined approach, which has the potential to radically transform multiple realms of research beyond the learning and information sciences.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 29 December 2023

Taofeeq D. Moshood, James O.B. Rotimi and Shahzad Wajiha

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline…

Abstract

Purpose

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline construction projects in New Zealand. To achieve this, this study delves deeply into sustainable construction to understand the reasons behind and incorporate sustainable development trials into their newly established product management and development procedure. As a result, this study looks at identifying key elements of sustainable construction practices and various interpretations of sustainability in the construction industry; offering a strategy for incorporating sustainable construction practices into the pipeline construction project in New Zealand; and benefits and difficulties that the construction industry encounters when implementing sustainable construction. Finally, a framework is developed to help in understanding the issues and potential solutions for integrating sustainable building methods into the pipeline construction project in New Zealand.

Design/methodology/approach

This study followed a four-step method (Figure 1), beginning with the identification of the data, continuing with the first screening of the data, determining eligibility and, finally, including the data. This data collection is being done to provide knowledge and direction for further research. Data were collected from various websites on the Web of Science and from Scopus databases. Additionally, data were gathered with the assistance of aggregator databases such as Scopus (scopus.com) and publishing databases such as Elsevier (sciencedirect.com), Inderscience, Taylor and Francis (tandfonline.com), Emerald Insight (emeraldinsight.com) and Google Scholar. These databases have been considered by a number of scholars to be reputable databases.

Findings

This research provided a thorough description of the key justifications for sustainable construction. This study demonstrated how the idea worked in practice by reviewing the literature on the relevance and analysis of sustainability in construction. This body of research identified crucial components of sustainable construction techniques and varied interpretations of sustainability in the construction industry. To better grasp the current application considerations in the construction sector, it also offered literature on sustainable construction methods. To determine the most effective strategy to make certain adjustments to the current construction processes, the literature also includes a wide range of sustainability-related topics in both developed and developing country contexts. This study also demonstrated the many perspectives and strategies for sustainable behaviors. Because the purpose of this study was to develop a strategy for implementing sustainable construction in New Zealand, it was of the utmost importance to shed light on the most well-known and prominent sustainable construction applications from across the world. The output of this aim provided the literature on construction practices to acquire insight into the ongoing conversations on sustainable practices and systems in the construction industry. This was done to obtain insight into the existing talks.

Originality/value

This research's contribution to the body of knowledge is demonstrated by the fact that this study has led to a better understanding of sustainable construction practices in the construction industry as well as the identification of the most significant challenges that businesses, organizations, educators and policymakers must face to improve their ability to put these strategies into practice. This research has provided a solid foundation for future research that aims to advance knowledge in this field by providing options for future research to evaluate the influence that the approach has had on enhancing the implementation of sustainable construction. Additionally, this study presents options for future research to evaluate the influence the approach has had on improving the implementation of sustainable construction. The successful completion of the research aim in the more traditional forms of higher education in the built environment can contribute to a better representation of new trends in the practice area associated with expanding and improving the construction industry sustainably.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 2 November 2023

Janice Wobst, Parvina Tanikulova and Rainer Lueg

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next…

Abstract

Purpose

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

Design/methodology/approach

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

Findings

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

Originality/value

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

1 – 10 of over 8000