Qualitative generalising in accounting research: concepts and strategies

2016 ◽  
Vol 29 (6) ◽  
pp. 1100-1131 ◽  
Author(s):  
Lee D. Parker ◽  
Deryl Northcott
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Key Factors ◽  
General Applicability ◽  
Information Systems Management ◽  
Content Type ◽  
Accounting Research ◽  
Research Findings ◽  
Quality Of Research

Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

In-prison therapeutic communities in California

2019 ◽  
Vol 40 (3/4) ◽  
pp. 142-158
Author(s):  
Rod Mullen ◽  
Naya Arbiter ◽  
Claudia Rosenthal Plepler ◽  
Douglas James Bond
Keyword(s):  
Personal Experience ◽  
Design Methodology ◽  
Research Literature ◽  
Therapeutic Communities ◽  
Community Based ◽  
Content Type ◽  
Research Findings ◽  
The Government ◽  
Reducing Recidivism ◽  
Practical Implications

Purpose Over nearly six decades in prison, therapeutic communities (TCs) have waxed and waned in California. While there have been dramatic and demonstrable sucess with some of the most intractable populations in California prisons, the TC model has met substantial challenges, both bureaucratic and political. The paper aims to discuss this issue. Design/methodology/approach This is a six-decade review of in-prison TCs in California based both on the research literature and from personal experience over 30 years providing both in-prison and community based TCs in California. Findings Despite well-documented success reducing the recidivism of violent offenders in California prisons (which is now the bulk of the population), the government has ignored the success of well implemented in-prison TCs, and has implemented a CBT model which has recently been documented to have been ineffective in reducing recidivism. The State is now at a crossroads. Research limitations/implications Documented research findings of success do not necessarily result in the implementation of the model. Practical implications There is evidence that violent felons are amenable to treatment. Social implications Public concern over the return of violent felons from prison can be ameliorated by the evidence of the effectiveness of TC treatment in prison. Originality/value There is no other publication which captures the narrative of the TC in California prisons over six decades.

Hotel gastronomy as viewed by customers

2015 ◽  
Vol 117 (12) ◽  
pp. 2993-3002 ◽  
Author(s):  
Izabela Kapera
Keyword(s):  
Hotel Industry ◽  
Research Literature ◽  
Restaurant Industry ◽  
Key Factors ◽  
Research Papers ◽  
Content Type ◽  
Customer Expectations ◽  
Customer Perspective ◽  
Practical Implications

Purpose – The purpose of this paper is to discuss the significance of hotel restaurants from the customer perspective, assess customer expectations, and provide guidelines for growth in the hotel restaurant industry. Design/methodology/approach – A total of 301 hotel guests staying at 26 hotels located in Malopolskie Voivodeship were surveyed. The research study also evaluated customer opinions of hotel restaurants and specific customer suggestions in the area of service quality. The survey participants were asked to rate the hotel in which they had actually stayed and its accompanying restaurant. Findings – Research has shown that 96 percent of hotel guests took advantage of hotel restaurant services while staying at their hotel. Breakfast was the most common service rendered by each studied hotel restaurant (90 percent). In addition, 44 percent of survey participants said that their choice of hotel is in part driven by the quality of restaurant services. The two key factors for hotel restaurant patrons are food quality and courteous service. Research limitations/implications – These type of data are very valuable to the hotel industry, as the number of hotel restaurant studies is limited. Practical implications – An understanding of customer expectations with respect to hotel restaurants, which are today perceived as integral parts of the total hotel experience, is useful in terms of developing the total offering for each given hotel in order to build competitive advantage. Social implications – Such research also has implications for hospitality and tourism in that it relates to the understanding of host-guest relationships. Originality/value – A review of the research literature suggests that hotel restaurants are not studied very often and shows the lack of research papers in this area.

Statistical analysis of ERA and the quality of research in Australian universities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nethal K. Jajo ◽  
Shelton Peiris
Keyword(s):  
Design Methodology ◽  
Citation Impact ◽  
Data Availability ◽  
Research Quality ◽  
Future Research ◽  
Content Type ◽  
The Impact ◽  
Quality Of Research ◽  
Australian Universities

PurposeThe purpose of this paper is to explore the impact of the Excellence Research in Australia (ERA) process in boosting research quality at Australian universities, this paper presents an analysis of a policy initiative, ERA, and compares the results of its measures as calculated in 2018 with those observed in previous implementation, namely, 2015 and 2012.Design/methodology/approachTwo approaches are implemented in this study; Excellence Index (EI) scores for both cited and peer-reviewed 4 digits FoR codes and citation per paper (CPP) approach for the cited 4 digits FoR codes.FindingsThe authors show that the higher education providers' (HEPs') performance in the cited FoRs in ERA in 2018 was improved by 27% compared to that in 2015, and that HEPs' performance in the cited FoR codes in ERA 2015 was improved by 80% compared to that in 2012. A reason for this visibility of research improvement may be due to the universities are simply getting better at reporting outcomes using ERA-driven criteria. Moreover, even though EI scores steadily increased in ERA rounds, there is no significant statistical evidence available of improvement in research quality between two consecutive ERA rounds.Originality/valueThese findings underpin the importance of more future research and deep analysis using the other complementary variables, like Relative Citation Impact (RCI), citation centiles and distribution of papers based on the centiles and RCI classes and more transparency and data availability from the Australian Research Council (ARC) site. Given the introduction of the Engagement and Impact Assessment by the ARC to accompany the ERA exercise in 2018, the authors expect that the results of these findings will be useful as well as prompting further debate and scholarship to the relevance and value of the ERA process.

scholarly journals Vulnerable adults in police custody

2019 ◽  
Vol 22 (1) ◽  
pp. 5-8
Author(s):  
Ian Cummins
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Police Custody ◽  
England And Wales ◽  
Content Type ◽  
Increased Risk ◽  
Vulnerable Adults

Purpose The purpose of this paper is to discuss the recent National Appropriate Adult Network (NAAN) report on the role of the appropriate adult. Design/methodology/approach This paper is based on the NAAN report and a review of relevant policy and research literature. Findings There to Help 2 highlights that there are still significant gaps in the provision of appropriate adult schemes across England and Wales. These gaps potentially place vulnerable adults at increased risk. Originality/value This paper is a review of recent research.

Technical services and user service improvement

2006 ◽  
Vol 27 (6/7) ◽  
pp. 505-514 ◽  
Author(s):  
Jie Huang ◽  
Katherine Wong
Keyword(s):  
Point Of View ◽  
Service Improvement ◽  
Key Factors ◽  
Content Type ◽  
University Of Oklahoma ◽  
Online Catalog ◽  
Efficient Processing ◽  
The University ◽  
Technical Services

PurposeFrom the cataloging librarians' point of view, this paper aims to present how technical services, especially the cataloging department, can play important roles in the improvement of user services.Design/methodology/approachThe paper examines the practices of the University of Oklahoma Libraries.FindingsThe paper identifies several aspects in which technical services can enhance the quality of user services, especially in the cataloging department. A library's online catalog becomes the first point of access to the library's information resources. Its quality can be improved and enriched in many ways to raise users’ satisfaction. Aside from the improvement in technical aspects, efforts should also be made to promote collaboration between technical and public services so as to ensure efficient processing of materials and to meet the needs of library users.Originality/valueThe value of the paper is in showing that the quality of an online catalog and the cooperation between public and technical services are two of the key factors in achieving high quality of user services.

scholarly journals Who guarantees the quality of the quality assurance agencies? The exploration of the establishment and growth of the Asia-Pacific Quality Register (APQR)

2017 ◽  
Vol 11 (2) ◽  
pp. 58-67 ◽  
Author(s):  
Jianxin Zhang ◽  
Jagannath Patil
Keyword(s):  
Higher Education ◽  
Quality Assurance ◽  
Design Methodology ◽  
Asia Pacific ◽  
Qualitative Assessment ◽  
Future Prospects ◽  
Asia Pacific Region ◽  
Content Type ◽  
Quality Register

Purpose After the “quantity era,” today higher education has entered into the “quality era” and as “the gate keepers of quality,” quality assurance agencies (QAAs) are playing more and more irreplaceable important roles and their social status are becoming more and more prominent. However, how to guarantee the quality of the QAAs? Who can review the QAAs? The purpose of this paper is based exploration of these questions. Design/methodology/approach Following the founding of the European Quality Assurance Register (EQAR) for Higher Education, the Asia Pacific Quality Register (APQR) became the second in the international quality assurance (QA) networks to implement QA register, in 2015 with initiative of Asia-Pacific Quality Network. Findings This paper first retrospects the history and process of APQR, and subsequently the implementation of APQR is described in detail from the two aspects of the criteria and the procedure, and at the end, the paper concludes with a summary of the three characteristics of this first formal implement of APQR: APQR is an international register open to all the QAAs; APQR emphasizes characteristics evaluation of diversity; and APQR highlights the combination of quantitative assessment and qualitative assessment. Originality/value Today on the international stage of QA, APQR has emerged as “the watchman of quality” in the Asia-Pacific region as counterpart of EQAR in Europe. How far away does such newly emerging form of guaranteeing the QAAs’ quality go forward, what is its future prospects and other concerning issues, are some of the question that need enthusiastic attention and contribution.

Employee's lying behavior and the role of self-awareness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kirk Chang ◽  
Sylvain Max ◽  
Jérémy Celse
Keyword(s):  
Design Methodology ◽  
Deductive Reasoning ◽  
Research Approach ◽  
Self Awareness ◽  
Laboratory Setting ◽  
Content Type ◽  
Quasi Experimental ◽  
Research Findings ◽  
Practical Implications

Purpose Employee’s lying behavior has become ubiquitous at work, and managers are keen to know what can be done to curb such behavior. Managers often apply anti-lying strategies in their management and, in particular, the role of self-awareness on lying intervention has drawn academic attention recently. Drawing on multi-disciplinary literature, this study aims to investigate the efficacy of self-awareness in reducing lying behavior. Design/methodology/approach Following the perspectives of positivism and deductive reasoning, a quasi-experimental research approach was adopted. Employees from Dijon, France were recruited as research participants. Based on the literature, different conditions (scenario manipulation) were designed and implemented in the laboratory, in which participants were exposed to pre-set lying opportunities and their responses were analyzed accordingly. Findings Unlike prior studies which praised the merits of self-awareness, the authors found that self-awareness did not decrease lying behavior, not encouraging the confession of lying either. Employees actually lied more when they believed other employees were lying. Practical implications This study suggests managers not to rely on employee’s self-awareness; rather, the concept of self-awareness should be incorporated into the work ethics, and managers should schedule regular workshops to keep employees informed of the importance of ethics. When employees are regularly reminded of the ethics and appreciate its importance, their intention of lying is more likely to decrease. Originality/value To the best of the atuhors’ knowledge, the current research is the first in its kind to investigate lying intervention of employees in the laboratory setting. Research findings have brought new insights into the lying intervention literature, which has important implication on the implementation of anti-lying strategies.

The prediction of the cyclic mechanical behavior of stainless steel 304L at room temperature

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hala Messai ◽  
Salim Meziani ◽  
Athmane Fouathia
Keyword(s):  
Stainless Steel ◽  
Design Methodology ◽  
Room Temperature ◽  
Type Model ◽  
Good Prediction ◽  
304L Stainless Steel ◽  
Content Type ◽  
The Third ◽  
Chaboche Model

Purpose The purpose of this paper is to highlight the performance of the Chaboche model in relation to the database identification, tests with imposed deformations were conducted at room temperature on 304L stainless steel specimens. Design/methodology/approach The first two tests were performed in tension-compression between ±0.005 and ±0.01; in the third test, each cycle is composed of the combination of a compression tensile cycle between ±0.01 followed by a torsion cycle between ±0.01723 (non-proportional path), and the last, uniaxial ratcheting test with a mean stress between 250 MPa and −150 MPa. Several identifications of a Chaboche-type model were then performed by considering databases composed of one or more of the cited tests. On the basis of these identifications, the simulations of a large number of ratchet tests in particular were carried out. Findings The results present the effect of the optimized parameters on the prediction of the behavior of materials which is reported in the graphs, Optimizations 1 and 2 of first and second tests and Optimization 4 of the third test giving a good prediction of the increasing/decreasing pre-deformation amplitude. Originality/value The quality of the model's predictions strongly depends on the richness of the database used for the identification of the parameters.

Purchasing behaviour and supplier base evolution – a longitudinal case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Dubois ◽  
Lars-Erik Gadde ◽  
Lars-Gunnar Mattsson
Keyword(s):  
Design Methodology ◽  
Longitudinal Case Study ◽  
Short Term ◽  
Supplier Relationships ◽  
Content Type ◽  
Research Findings ◽  
Purchasing Behaviour ◽  
Time Periods

Purpose The purpose of the paper is to describe and analyse the evolution of the supplier base of a buying firm and the reasons behind these changes. Design/methodology/approach The paper is based on a case study of the changes over 52 years in a sub-set of the supplier base of a firm manufacturing fork-lifts. Findings The study shows that some relationships feature substantial longevity. However, the duration of one-third of the total relationships is shorter than five years. There was considerable variation over time in the dynamics of the supplier base in terms of entries and exits of suppliers. Owing to this variation, research findings and conclusions in short-term studies are heavily dependent on the specific conditions at the time of the study. Finally, no less than one-fourth of the terminated supplier relationships were reactivated later. Research limitations/implications The study was designed in a time when purchasing was considered entirely from the perspective of the buying firm. Further studies, therefore, must increasingly emphasise the role of suppliers and the interaction in the buyer–supplier relationships, as well as the embeddedness in networks. Originality/value The findings of the study are unique in two ways. First, they are based on systematic observations over more than 50 years. Second, the study involves the purchases of 11 components representing different technical and economic features. The (few) previous studies are based on much shorter time periods and involves fewer suppliers/components. Moreover, the findings regarding re-activation of terminated relationships represent unique contributions.

Who is a “Senior”? Looking for a definition in the healthcare system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Monica Consolandi
Keyword(s):  
Quality Of Life ◽  
Health Care ◽  
Healthcare System ◽  
Health Care System ◽  
Design Methodology ◽  
Social Role ◽  
Content Type ◽  
The Core ◽  
Starting Point

Purpose Seniors are nowadays at the core of important reflections to understand both how to ensure them a proper quality of life and better recognize their social role, providing them services and proper health care to value them as persons and resources. This paper aims to find a through definition about who is a senior, in the author’s opinion the starting point to help them flourishing. Design/methodology/approach As an example of definitions, an online dictionary and two geriatric text-books are quoted, highlighting qualities and rights referred to seniors especially in the delicate context of the health-care system. Findings The lack of a commonly shared perspective on this delicate kind of patient entails the difficulty to reach a coherent and satisfying definition about who a senior is. Originality/value The lack of a commonly shared definition leads to inevitable misunderstandings and could explain the arduousness of considering seniors in all their aspects. Further investigations are suggested.

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