scholarly journals What counts for quality in interdisciplinary accounting research in the next decade

2019 ◽  
Vol 32 (1) ◽  
pp. 2-25 ◽  
Author(s):  
James Guthrie ◽  
Lee D. Parker ◽  
John Dumay ◽  
Markus J. Milne
Keyword(s):  
Core Values ◽  
Research Quality ◽  
Journal Ranking ◽  
Content Type ◽  
Accounting Research ◽  
The Core ◽  
Citation Metrics ◽  
The Impact

Purpose The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future. Design/methodology/approach Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors. Findings In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources. Practical implications The issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research. Originality/value This paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.

The impact of the implementation of management system on the perception of role and tasks of maintenance services and effectiveness of their functioning

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Przemysław Drożyner
Keyword(s):  
Quality Management ◽  
Management System ◽  
Iso 9001 ◽  
Management Systems ◽  
Important Conclusion ◽  
Repair Work ◽  
Content Type ◽  
The Impact

PurposeThe first goal of the article was to examine how the perception of the role and scope of operation of maintenance services in the enterprise changes, depending on whether the company has an integrated management system (IMS), only a quality management system implemented in accordance with ISO 9001 and in the absence of a formal, certified management system. The second goal was to propose a model for assessing the quality of maintenance service functioning in enterprise with IMS implemented.Design/methodology/approachThe author's experience of over 1,000 audits in enterprises in various industries: food, automotive, construction, petrochemical, electronic and so on was used in the work. The audits were carried out in three types of companies: which had IMSs (800 audits), which only had a system implementation certificate ISO 9001 (140 audits) and without any standardized management system implemented (so-called second-party audits, commissioned by the client of the audited company.FindingsThe most important conclusion is – the role of UR services in enterprises with the implemented IMS is much broader and goes beyond the classic framework for planning, implementation and settlement of maintenance and repair work. Maintenance is understood more broadly and includes in its scope also the safety of people and the environment, the efficiency of production and consumption of utilities as well as the quality of products and services. Maintenance issues include not only strictly technical aspects but also economic, logistic, legal and organizational and management aspects.Practical implicationsResearch shows that enterprises, especially those with high technical and organizational culture, should not treat management systems as costs, but as a driving force for the implementation of new technologies, new organizational solutions and the development of employees' competences.Social implicationsBroad views on stakeholders of maintenance services (including employees, their families, control institutions) and their requirements make enterprises begin to see the need to maintain the so-called lifetime balance, as well as the safety and comfort of work of employees of these services.Originality/valueThe author did not find in literature any reports on studies of the impact of formal, certified management systems on the quality of maintenance services; this article shows that this impact is large and, above all, positive; with such a broad understanding of the role of maintenance, there is a need to develop a common platform for such seemingly distant concepts as machine technical condition or fatigue life versus cost accounting and quality management.

Demographic variables as moderators between QWL and OCB

2019 ◽  
Vol 51 (7/8) ◽  
pp. 396-408
Author(s):  
Mohit Yadav ◽  
Santosh Rangnekar ◽  
Anugamini Priya Srivastava
Keyword(s):  
Organizational Citizenship ◽  
Demographic Variables ◽  
Quality Of Work Life ◽  
Content Type ◽  
Study Process ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the impact of quality of work life (QWL) on organizational citizenship behaviour (OCB) of employees. Also, the paper examines the role of demographic variables, i.e. gender, position and type of organization as moderators of relationship between QWL and OCB. Design/methodology/approach A survey with sample of 375 was used in this study. PROCESS tool by Hayes (2013) was used to analyze the relation between QWL, OCB and demographic variables. Findings QWL was found to positively influence OCB. Gender and type of organization were found to moderate the relationship, whereas position failed to moderate the relation significantly. Practical implications The study reinforced the significance of QWL practices by organizations to improve extra-role behaviours of employees. Also, importance of considering gender and the industry you are in is emphasized in using and designing the QWL programme for employees. Originality/value While many antecedents have been studied in relation to OCB, QWL is rarely discussed. The paper attempts to reemphasize QWL’s importance in doing so in light of demographic variables as moderators.

The effects of ownership structure on likelihood of financial distress: an empirical evidence

2017 ◽  
Vol 17 (4) ◽  
pp. 589-612 ◽  
Author(s):  
Shahab Udin ◽  
Muhammad Arshad Khan ◽  
Attiya Yasmin Javid
Keyword(s):  
Corporate Governance ◽  
Ownership Structure ◽  
Financial Distress ◽  
Generalized Method Of Moments ◽  
The Body ◽  
Content Type ◽  
The Government ◽  
The Impact

Purpose The purpose of this paper is to explore the role of corporate governance proxies by ownership structure on the likelihood of firms’ financial distress for a sample of 146 Pakistani public-limited companies listed at the Karachi Stock Exchange over the period of 2003-2012. Design/methodology/approach The dynamic generalized method of moments (GMM) estimator and panel logistic regression (PLR) are used to determine the impact of corporate governance on the financial distress. The ownership structure is used as a determinant of corporate governance, while the Altman Z-score is utilized as an indicator of financial distress, as it measures financial distress inversely. The smaller the values of the Z-score, the higher will be the risk of financial distress. Findings The authors find insignificant impact of ownership structure on firms’ likelihood of financial distress based on the dynamic GMM method. However, the PLR results indicate that foreign shareholdings have a significant negative association with firms’ likelihood of financial distress, in the case of Pakistan. An evidence of a negative and insignificant relationship between institutional ownership and financial distress was observed, which indicates the passive role of institutional investors in Pakistan. The results also reveal a positive and significant relationship between insider’s ownership and likelihood of financial distress. This finding is consistent with the entrenchment hypothesis which predicts that insiders are more aligned with their self-interest than outside shareholders’ interest when their shareholding increases in the business. Furthermore, the results also reveal insignificant association between government shareholdings and the probability of financial distress. The reason could be the social welfare objective of the government entities rather than profit maximization. Practical implications The findings of this study provide more insight to corporate managers and investors about the association between the quality of corporate governance and the degree of financial distress, with respect to Pakistani firms. Furthermore, this study contributes to the existing literature by adding new evidence from developing countries like Pakistan which are helpful for regulatory bodies and policymakers in the formulation of long-term corporate governance strategies to manage the financial distress. It is well established that strengthening the quality of corporate governance practices enhances the efficiency of capital markets and reduces the probability of financial distress. Originality/value The study extends the body of existing literature on corporate governance and the likelihood of financial distress with reference to Pakistan. The results suggest that policymakers may pay special attention to the quality of corporate governance, specifically ownership structure, while predicting corporate financial distress.

Supervisor workplace gossip and its impact on employees

2018 ◽  
Vol 33 (1) ◽  
pp. 93-105 ◽  
Author(s):  
Chien-Chih Kuo ◽  
Chih-Ying Wu ◽  
Chia-Wu Lin
Keyword(s):  
Communication Style ◽  
Control Variables ◽  
Content Type ◽  
Member Exchange ◽  
Research Findings ◽  
And Control ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this paper is to explore the role of supervisor gossip in the workplace. This paper proposes a hypothetical model in which supervisor gossip has an effect on leader-member exchange (LMX), in turn resulting in perceived supervisor ostracism among subordinates. Design/methodology/approach A dyadic research design was applied to collect data from Taiwanese employees. Supervisors participated in a survey containing measures of supervisor gossip and control variables, whereas subordinates responded to a questionnaire on LMX, perceived supervisor ostracism, and control variables. Findings The results indicated that positive supervisor gossip significantly affected LMX. Furthermore, healthy LMX reduced subordinates’ perceptions of supervisor ostracism. Research limitations/implications All participants were recruited in Taiwan, which is a limitation for generalising the research findings. Future studies should investigate multiple societies of various cultural profiles. Practical implications To improve the quality of the supervisor-subordinate relationship, supervisors should adopt a positive informal communication style, and organisations should provide supervisors with information regarding the implications of workplace gossip, illustrating the substantial benefits of positive gossip and the potential drawbacks of negative gossip. Originality/value The present study highlighted the role of supervisor workplace gossip in the field of leadership and empirically investigated the impact of supervisor gossip on subordinates’ reactions.

Corporate social responsibility disclosure and catering to investor sentiment in China

2018 ◽  
Vol 56 (9) ◽  
pp. 1917-1935 ◽  
Author(s):  
Weizhang Sun ◽  
Chunguang Zhao ◽  
Yaping Wang ◽  
Charles H. Cho
Keyword(s):  
Design Methodology ◽  
Investor Sentiment ◽  
Content Type ◽  
Core Issue ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Moderating Role

Purpose The purpose of the paper is to examine the impact of investor sentiment on managers’ decisions to provide CSR disclosures. The core issue focuses on whether, why and how managers adjust their approach to CSR disclosure to cater to the investor sentiment. Design/methodology/approach On the basis of 13,488 observations of A-share listed companies, the authors examine the impacts of investor sentiment on CSR disclosure, which is measured separately by the propensity to issue a standalone CSR report and the quality of CSR reports. Furthermore, the authors examine the moderating role of institutional factors in China. Findings The authors find that during low-sentiment periods, managers are more likely to issue a standalone CSR report and the quality of CSR reports is higher, and vice versa. Additionally, the authors find that the negative correlations between CSR disclosure and investor sentiment are stronger in state-owned enterprises. Research limitations/implications First, the measurement of investor sentiment reflects only a part of characteristics of investor sentiment. Second, the authors pay less attention to the specific items of a CSR report. Originality/value The study contributes to the literature on CSR disclosure and investor sentiment by combining the two fields together. Furthermore, the study deepens the understanding of the institutional context in China and contributes to research on the predictors of CSR disclosure.

Simulation of home-hospital impacts on crowding – FM implications

Facilities ◽  
2016 ◽  
Vol 34 (13/14) ◽  
pp. 748-765 ◽  
Author(s):  
John Fard ◽  
Kathy O. Roper ◽  
Jeremy Hess
Keyword(s):  
Discrete Event ◽  
Facility Management ◽  
Content Type ◽  
Hospital Capacity ◽  
Event Simulation ◽  
Hospital Facility ◽  
Ed Crowding ◽  
The Impact

Purpose This study aims to evaluate home-hospital implications for facility management (FM) and, in particular, ED crowding. Home-hospital programs, in which select patients receive hospital-level care at home, can extend hospital facility capacity. Emergency department (ED) crowding, a sensitive hospital capacity indicator, is associated with unsafe operations and reduced quality of care. Design/methodology/approach The impact of a home-hospital program on crowding was analyzed with a discrete-event simulation model using one month of historical data from a case hospital. Time ED patients waited for inpatient beds was the primary endpoint. Five scenarios with different levels of patient suitability for home-hospital were each run 30 times. Differences were evaluated using paired t-tests. Findings Implementing home-hospital reduced ED crowding by up to 3 per cent. Additionally, the simulation yielded insights regarding advantages and limitations of various home-hospital arrangements, suggested which hospital types may be the best candidates for home-hospital and highlighted the role of bed-cleaning turnaround times and environmental services staffing schedules in operations. Research limitations/implications This research examined home-hospital and crowding at one hospital. Developing a model that accounts for all hospital types requires significant data and many hospital partnerships but could allow for more informed decisions regarding implementation of such programs. Social implications This research has implications for ensuring access to ED care, an important source of acute care generally and particularly for the underserved. Originality/value This research systematically evaluates home-hospital’s impact on ED crowding. Simulation modeling resulted in analytical results and allowed for evaluation of what-if scenarios providing recommendations for hospital FMs on their role in decreasing ED boarding.

The impact of the quality of the bus fleet in the implementation of strategy of sustainable development of a region

2015 ◽  
Vol 26 (4) ◽  
pp. 471-484 ◽  
Author(s):  
Przemyslaw Misiurski
Keyword(s):  
Sustainable Development ◽  
Public Transport ◽  
Transport Policy ◽  
Content Type ◽  
Transport Services ◽  
The Impact ◽  
Eu Transport Policy ◽  
The Eu

Purpose – The purpose of this paper is to present the condition of the bus fleet operated by the bus companies and its impact on the passengers’ decision about the choice of means of transport in the light of the strategy of sustainable development of a region and the European Union (EU) transport policy. Design/methodology/approach – The paper reviews the legal documents of the EU relating to the implementation of the strategy of sustainable development of a region in a public transport. It shows the current condition of research on the shape of the bus fleet in bus companies in Poland, and on the basis of the analysis performed, it indicates the status of its operation and use. It also shows the results of a survey on factors which direct passengers when choosing a means of transport. Findings – The paper shows that the condition of the bus fleet is of great importance to the quality of transport services provided by the bus company and, as a result, to the implementation of sustainable development policy in a region. Practical implications – By pointing to the fact that the aim of the EU transport policy is to increase the role of public transport, strategic action should be taken to renew the bus fleet in the bus companies. Originality/value – The paper presents the need to adapt the condition of the bus fleet to the requirements of its passengers, which in turn will improve the attractiveness of bus transport and will increase the role of public transport in passenger transportation.

Board connections and management commentary readability: the role of information sharing in Italy

2017 ◽  
Vol 17 (1) ◽  
pp. 30-47 ◽  
Author(s):  
Gianluca Ginesti ◽  
Giuseppe Sannino ◽  
Carlo Drago
Keyword(s):  
Information Sharing ◽  
Future Research ◽  
Degree Centrality ◽  
Content Type ◽  
Listed Firms ◽  
Flesch Reading Ease ◽  
External Reporting ◽  
The Impact

Purpose This study aims to determine the impact of information-sharing disseminated through the firms’ board connections on the readability of the management discussion and analysis (MD&A). Design/methodology/approach The investigation conducted in this study is performed by using a regression analysis. The readability of the MD&A is measured by the Flesch reading ease. The level of information-sharing is determined by the degree centrality index. The sample is composed of 83 Italian-listed firms that comprise over 4,000 directors for the period 2008-2012. Findings The main results of this study show a significant relationship between the degree centrality and MD&A readability, suggesting that board connections play a crucial role in improving the quality of external reporting. Research limitations/implications This study uses a limited sample size. Further, we do not isolate the possible effect of other reporting incentives that may affect the readability of external reporting. Practical implications This study argues that for a non-English-speaking country such as Italy, information-sharing is a vehicle for improving the quality of external reporting and the competitiveness of firms in international capital markets. Originality/value This research offers an original contribution to the existent literature by highlighting the role of the firms’ board connections in determining the level of the corporate disclosure readability. This implies the opportunity for future research to take into account the firms’ board connections when they analyze related phenomena.

Collaborative planning, forecasting and replenishment: a literature review

2015 ◽  
Vol 64 (7) ◽  
pp. 971-993 ◽  
Author(s):  
Roberto Luis Hollmann ◽  
Luiz Felipe Scavarda ◽  
Antônio Márcio Tavares Thomé
Keyword(s):  
Systematic Review ◽  
Supply Chain ◽  
Literature Review ◽  
Collaborative Planning ◽  
Supply Chain Collaboration ◽  
Information Communication ◽  
Content Type ◽  
The Impact

Purpose – The purpose of this paper is to provide a systematic review of the literature on Collaborative Planning, Forecasting and Replenishment (CPFR). The review emphasises the descriptors of CPFR implementation and models, as well as the impact of CPFR and other supply chain collaboration (SCC) initiatives on supply chain (SC) performance. Design/methodology/approach – The systematic review includes 50 full-text papers retrieved from four databases: Emerald, EBSCO, ScienceDirect and Wiley. Rigorous and verifiable keywords, review steps and selection criteria were applied to the database and inter-coders agreement was systematically checked. Findings – There is no consensus regarding the breadth and scope of CPFR configurations. CPFR is context-dependent and varies according to the configuration of the SC. Trust, information-communication technology and the quality of information sharing are main enablers and inhibitors of implementation. Practical implications – Practitioners will benefit from insights related to the choice of SCC configurations (e.g. number of partners, nature of products and spatial complexity), the importance of trust and empowerment for SCC and the need to outweigh carefully the costs and benefits of specific SCC before implementation. Originality/value – CPFR, which is considered by many to be the most advanced and the most comprehensive SCC process and has a direct impact upon SC performance. Nonetheless, efforts to synthesise the overall state of the art in CPFR have been rather limited to date. As an effort to fill this gap, this paper provides a better understanding of the role of CPFR as a determinant of SC performance. As an effort to contribute to complete the cycle of theory building based on the literature review, seven propositions for CPFR research are put forward.

scholarly journals HRM in healthcare: the role of work engagement

2016 ◽  
Vol 45 (2) ◽  
pp. 274-295 ◽  
Author(s):  
Amanda Shantz ◽  
Kerstin Alfes ◽  
Lilith Arevshatian
Keyword(s):  
Quality Of Care ◽  
Work Engagement ◽  
Administrative Support ◽  
Equation Modeling ◽  
Content Type ◽  
Hrm Practices ◽  
The Impact ◽  
The Relationship

Purpose – Due to increasing cost pressures, and the necessity to ensure high quality patient care while maintaining a safe environment for patients and staff, interest in the capacity for HRM practices to make a difference has piqued the attention of healthcare professionals. The purpose of this papers is to present and test a model whereby engagement mediates the relationship between four HRM practices and quality of care and safety in two different occupational groups in healthcare, namely, nurses and administrative support workers. Design/methodology/approach – Structural equation modeling was used to analyze questionnaire data collected by the National Health Service in the UK as part of their 2011 Staff Survey (n=69,018). The authors tested the hypotheses for nurses and administrative support workers separately. Findings – Training, participation in decision making, opportunities for development, and communication were positively related to quality of care and safety via work engagement. The strength of the relationships was conditional on whether an employee was a nurse or administrative support worker. Originality/value – This is the first paper to examine the mediating role of engagement on the relationship between four relevant HRM practices in the healthcare context, and outcomes important to healthcare practitioners. The authors also add value to the HRM literature by being among the first to use the job demands resources model to explain the impact of HRM practices on performance outcomes. Moreover, the authors provide insight into how HRM practices affect outcomes in the world’s largest publicly funded healthcare service.

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