Village as a discursive space

2014 ◽  
Vol 13 (3) ◽  
pp. 473-489
Author(s):  
Ivan Gololobov
Keyword(s):  
Discourse Analysis ◽  
Rural Communities ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Discursive Space ◽  
Content Type ◽  
Traditional Approaches ◽  
Political Logic

Discourse analysis in both its theory and practice is traditionally concerned with politics. The sphere of the non-political rarely attracts attention of the researchers. It appears to be invisible to discourse theorists and unprivileged in empirical studies of discourse. This article aims at filling this gap. With the example of a Russian village it dwells on the discursive organisation of rural communities whose radically “personalised” world resists traditional approaches to political logic and suggests different modes of relations, agency, and power.

The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Lombardi ◽  
Charl de Villiers ◽  
Nicola Moscariello ◽  
Michele Pizzo
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Research Areas ◽  
The Impact ◽  
Practical Implications

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research.Design/methodology/approachThe authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core.FindingsOne of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory.Practical implicationsThe results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice.Originality/valueThe authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.

Visualizing community pride: engaging community through photo- and video-voice methods

2019 ◽  
Vol 14 (4) ◽  
pp. 377-392
Author(s):  
Eric Ping Hung Li ◽  
Ajnesh Prasad ◽  
Cristalle Smith ◽  
Ana Gutierrez ◽  
Emily Lewis ◽  
...  
Keyword(s):  
Rural Communities ◽  
Research Methods ◽  
Empirical Studies ◽  
Community Based Participatory Research ◽  
Community Based ◽  
Content Type ◽  
Community Based Research ◽  
Active Involvement ◽  
Visual Research Methods ◽  
Emic Perspective

Purpose The purpose of this paper is to consider the potential of visual (i.e. non-textual) research methods in community-based participatory research. Design/methodology/approach The authors draw on a case illustration of a photo- and video-voice campaign involving rural communities in British Columbia, Canada. Findings The authors find that visual research methods, in the form of photo- and video-voice campaigns, allow participants to form ties between their community and the broader sociocultural, natural and political milieu in which their community is located. The authors highlight the benefits of using such methodological approaches to capture an emic perspective of community building. Originality/value The contribution of this study is twofold. First, this study uses a photo- and video-voice campaign to showcase the role of visuals in articulating community pride – that is, how locals construct identity – and a sense of belongingness. Second, by focusing its analytical gaze on the idea of “community,” this paper revisits the importance of active involvement of research participants in the execution of empirical studies. Ultimately, the authors urge organization and management studies scholars, as well as those working in the social sciences more broadly, to further explore the value of innovative community-based research approaches in future work.

scholarly journals Knowledge management practices and innovation performance in Finland

2015 ◽  
Vol 10 (4) ◽  
pp. 432-455 ◽  
Author(s):  
Henri Tapio Inkinen ◽  
Aino Kianto ◽  
Mika Vanhala
Keyword(s):  
Knowledge Management ◽  
Management Practices ◽  
Empirical Studies ◽  
Innovation Performance ◽  
Theory And Practice ◽  
Knowledge Assets ◽  
Content Type ◽  
Knowledge Based ◽  
Proactive Management ◽  
The Impact

Purpose – Recent empirical studies have suggested that knowledge-based issues are closely related to companies’ innovation performance. However, the majority of research seems to be focused either on static knowledge assets or knowledge processes such as knowledge creation. The purpose of this paper is to concentrate on the conscious and systematic managerial activities for dealing with knowledge in firms (i.e. knowledge management (KM) practices), which aim at innovation performance improvements through proactive management of knowledge assets. The study explores the impact that KM practices have on innovation performance. Design/methodology/approach – The authors provide empirical evidence on how various KM practices influence innovation performance. The results are based on survey data collected in Finland during fall 2013. The authors use partial least squares to test the hypothesized relationships between KM practices and innovation performance. Findings – The authors find that firms are capable of supporting innovation performance through strategic management of knowledge and competence, knowledge-based compensation practices, and information technology practices. The authors also point out that some of the studied KM practices are not directly associated with innovation performance. Originality/value – This study adds to the knowledge-based view of the firm by demonstrating the significance of the management of knowledge for innovation performance. Furthermore, the division of KM practices into ten types and the provision of the validated scales for measuring these add to the general understanding of KM as a field of theory and practice. This study is valuable also from managerial perspective, as it sheds light on the potentially most effective KM practices to improve companies’ innovation performance.

Mudharabah based crowdfunding as an alternative source of funding book publications in Malaysia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Shahrul Ifwat Ishak ◽  
Muhammad Huzaifah Kamaruddin ◽  
Abdulmajeed Muhammad Raji Aderemi
Keyword(s):  
Publishing Industry ◽  
Book Industry ◽  
Empirical Studies ◽  
Book Publishing ◽  
Theory And Practice ◽  
Book Publishing Industry ◽  
Structured Interviews ◽  
Alternative Source ◽  
Content Type ◽  
Library Research

Purpose This paper aims to explore the applicability of mudharabah (partnership) based crowdfunding as an alternative fund to support the book publishing industry, particularly for self-publishers and small publishers. Design/methodology/approach This is an exploratory qualitative study whereby the data are obtained from library research and empirical studies. As for empirical data, it is sourced from semi-structured interviews with three types of groups: the book industry, the crowdfunding platform and Shari’ah experts. Findings The study found that mudharabah crowdfunding could overcome the book publishing industry’s financial problems. However, this requires special requirements for applicants (writers or publishers) to avoid fraudulent cases, as well as committed management in running the platform and a substantial crowd of loyal funders to maintain the platform. Simultaneously, even though mudharabah is a risky instrument, the risk can be mitigated by closely monitoring the progress of the project. As a result, this study proposes a special framework for mudharabah based crowdfunding to fund self-publishers and small publishers in Malaysia. Research limitations/implications This is an exploratory study, in which its findings may not be generalised due to the limited number of participants. Practical implications A special model for mudharabah based crowdfunding can be established through an online platform to support book publishing in Malaysia. Social implications As this mudharabah crowdfunding model has the potential to support the book industry financially, it could also nurture talented young writers while also preserving knowledge. Originality/value This study highlights a fresh and in-depth discussion both in theory and practice in proposing a special Islamic crowdfunding framework based on mudharabah as an alternative fund for the book industry, particularly to support self- and small publishers.

Equity-based Islamic crowdfunding in Malaysia: a potential application for mudharabah

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Shahrul Ifwat Ishak ◽  
Md. Habibur Rahman
Keyword(s):  
Potential Application ◽  
Empirical Studies ◽  
Profit Sharing ◽  
Theory And Practice ◽  
Structured Interviews ◽  
Investment Funds ◽  
Mutual Cooperation ◽  
Content Type ◽  
Equity Crowdfunding ◽  
Start Ups

Purpose This paper aims to explore the potential application of mudharabah (silent partnership) as an investment instrument through an Islamic crowdfunding platform. Design/methodology/approach This is a qualitative study in which semi-structured interviews were carried out with several experts regarding the application of mudharabah in Islamic crowdfunding. To achieve the purpose of this study, the data is analysed based on thematic analysis. Findings The findings reveal that even though Islamic crowdfunding could be an efficient platform through financial technology (Fintech), mudharabah is not an entirely ideal instrument, particularly for equity-based Islamic crowdfunding because of its high risk. These include fraudulent projects, insufficient regulations to protect investors’ money and the structure of mudharabah itself in which it is in the form of profit-sharing contract. However, the risk can be mitigated by using Fintech as a way to closely monitor the project, enhancing regulatory aspects to protect investment funds, enhancing mudharabah practice and creating awareness among all involving parties in terms of mudharabah philosophy. Research limitations/implications This study is limited because it focuses on the current practice of Islamic crowdfunding in Malaysia, given that it is still a new industry. Currently, there is only one Islamic registered equity crowdfunding platform. Also, as the number of interviewees in this study is limited because of purposive sampling, the findings may be considered the result of an exploratory study. Practical implications An equity Islamic crowdfunding platform based on mudharabah can be proposed, particularly to support micro enterprises in which they involve small capital. Also, this model can be considered for less risky ventures such as investment in food industries or technology sectors. Social implications Mudharabah Islamic crowdfunding model could potentially support local businesses, especially for start-ups. By channelling money among society, it is not only creating a wealth circulation among society, which is one of the Sharīʿah objectives in finance, but it also promotes mutual cooperation and kindness among society members. Originality/value While Islamic crowdfunding is not a new topic in research, it lacks empirical studies, particularly qualitative analysis. As this study engages with experts in Sharīʿah and crowdfunding regarding the potential application of mudharabah, it highlights a fresh discussion both in theory and practice.

scholarly journals What do we know about the dividend puzzle? – A literature survey

2019 ◽  
Vol 15 (2) ◽  
pp. 205-235 ◽  
Author(s):  
Basil Al-Najjar ◽  
Erhan Kilincarslan
Keyword(s):  
Emerging Markets ◽  
Design Methodology ◽  
Dividend Policy ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Ongoing Debate ◽  
Content Type ◽  
Comprehensive Survey ◽  
The Relationship ◽  
Shed Light

Purpose The purpose of this paper is to shed light on the ongoing debate of dividend policy, which is considered one of the most controversial topics in corporate finance literature. Design/methodology/approach The paper provides a survey of literature; it, first, outlines the main theoretical arguments of dividend policy and then critically discusses the most important and influential previous empirical studies in the dividend literature. Findings The analysis of literature review detects that no general consensus has yet been reached after many decades of investigation, despite extensive debate and countless research. Consequently, the main motivation for paying dividends is still unsolved and thus remains as a puzzle. In addition, there is no doubt that carrying the dividend debate into the context of emerging markets attaches more pieces to this puzzle. Originality/value This paper offers an updated and more comprehensive survey of literature by examining the relationship between theory and practice from both developed and emerging markets.

Environmental identity and ecotourism behaviours: examination of the direct and indirect effects

2019 ◽  
Vol 74 (2) ◽  
pp. 280-292 ◽  
Author(s):  
Viraiyan Teeroovengadum
Keyword(s):  
Willingness To Pay ◽  
Structural Equation ◽  
Empirical Studies ◽  
Past Research ◽  
Theory And Practice ◽  
Primary Data ◽  
Environmental Identity ◽  
Content Type ◽  
Mediated Effects

PurposeThe paper aims to contribute to theory and practice by investigating into the role of environmental identity in explaining ecotourism attitudes and behaviours by first, testing its direct effects on ecotourism attitude and ecotourism interest, and second, testing its direct and mediated effects on ecotourism intention and willingness to pay a premium.Design/methodology/approachThe study relies on primary data collected from tourists visiting the island of Mauritius. Data collection took place at several popular tourist sites located in different parts of the island. The questionnaire was self-administered and was immediately collected after completion. A total of 512 usable questionnaires were collected. A two-stage approach to structural equation modelling was used for data analysis.FindingsThe results demonstrate empirically that stronger environmental identity leads directly to more positive ecotourism attitude, greater interest towards ecotourism and a higher willingness to pay a premium. While evidence was not found between the direct link between environmental identity and ecotourism behavioural intentions, the confirmation of full mediating effects shows that stronger environmental identity also leads to an increase in tourists’ intention to engage in ecotourism activities by first influencing their attitude which then results in more favourable behaviours towards ecotourism.Originality/valueWhile the contributions of the tourists’ attitude and interest in predicting their behaviours towards ecotourism have been well established by past research, the importance of environmental identity has remained uncertain as to date, given the lack of empirical studies. This present research provides evidence that environmental identity has a major role to play in explaining the behaviours of tourists towards ecotourism products and services.

scholarly journals Unpacking the package

2015 ◽  
Vol 12 (4) ◽  
pp. 346-376 ◽  
Author(s):  
Mark Evans ◽  
Basil Phillip Tucker
Keyword(s):  
Organisational Change ◽  
Clean Energy ◽  
Management Control ◽  
Theory And Practice ◽  
Structured Interviews ◽  
Informal Control ◽  
Content Type ◽  
Energy Company ◽  
Management Controls ◽  
Control Package

Purpose – The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising from the introduction of the Australian Federal Government’s Clean Energy Act (2011). Design/methodology/approach – This investigation is based on a review of archival data, and semi-structured interviews conducted with 15 staff at different hierarchical levels within an Australian renewable energy company. Findings – Although formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal in orchestrating both formal and informal control efforts within this organisation. Originality/value – This study contributes to management control theory and practice in two ways: first, it provides much needed empirical evidence about the ways in which management controls act as a package; second, it offers insights into the relative importance of the components of a management control package in the context of a particular organisational change. In addition, it responds to Laughlin’s (1991) call for empirical “flesh” to be added to the skeletal framework he advocates to make this conceptualisation of organisational change, “more meaningful”.

Dave Snowden on KM and big data/analytics: interview with David J. Pauleen

2017 ◽  
Vol 21 (1) ◽  
pp. 12-17 ◽  
Author(s):  
David J. Pauleen
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Theory And Practice ◽  
Content Type ◽  
Face To Face ◽  
The Relationship ◽  
A Company ◽  
Practical Implications ◽  
Scientific Officer

Purpose Dave Snowden has been an important voice in knowledge management over the years. As the founder and chief scientific officer of Cognitive Edge, a company focused on the development of the theory and practice of social complexity, he offers informative views on the relationship between big data/analytics and KM. Design/methodology/approach A face-to-face interview was held with Dave Snowden in May 2015 in Auckland, New Zealand. Findings According to Snowden, analytics in the form of algorithms are imperfect and can only to a small extent capture the reasoning and analytical capabilities of people. For this reason, while big data/analytics can be useful, they are limited and must be used in conjunction with human knowledge and reasoning. Practical implications Snowden offers his views on big data/analytics and how they can be used effectively in real world situations in combination with human reasoning and input, for example in fields from resource management to individual health care. Originality/value Snowden is an innovative thinker. He combines knowledge and experience from many fields and offers original views and understanding of big data/analytics, knowledge and management.

Integrated quality environmental management implementation in food processing SMEs

2019 ◽  
Vol 31 (5) ◽  
pp. 740-757 ◽  
Author(s):  
Syed Ali Raza Shah ◽  
Khairur Rijal Jamaludin ◽  
Hayati Habibah Abdul Talib ◽  
Sha’ri Mohd Yusof
Keyword(s):  
Environmental Management ◽  
Food Processing ◽  
Success Factors ◽  
Process Management ◽  
Empirical Studies ◽  
Sampling Technique ◽  
Developed Countries ◽  
Operational Performance ◽  
Snowball Sampling ◽  
Content Type

Purpose The purpose of this paper is to identify the critical success factors (CSFs) of integrated quality environmental management (IQEM) and analyze their impact on operational performance (OP) and environmental performance (EP) in food processing Small and medium-sized enterprises (SMEs) in Pakistan. Design/methodology/approach The study is based on collecting data using a survey questionnaire through snowball sampling technique. A total of 302 food processing SMEs operating in Punjab, Pakistan, responded to the survey. SPSS version-23 and SmartPLS-3 were used for data analysis. Findings The literature review identified leadership (LS), employee management (EM), strategic planning (SP), information management (IM), process management (PM), supplier management (SM) and customer focus (CF) as CSFs of IQEM. The results of this study found a significant relationship of all identified CSFs with operational performance in food processing SMEs whereas EM, IM, PM and SM were insignificant with the EP in the food processing SMEs. Research limitations/implications Although this study has collected data from one province, the Punjab province, it still relevant in identifying the CSFs for IQEM implementation within food processing SMEs to improve performance. Originality/value Despite the wide spread of integrated systems practices in the developed countries, little attention has been placed to implement and assess the IQEM initiatives by organizations in the developing countries. Thus, this study identified CSFs of IQEM based on empirical studies and analyzed their impact on OP and EP of food processing SMEs.

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