scholarly journals Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giulia Leoni ◽  
Alessandro Lai ◽  
Riccardo Stacchezzini ◽  
Ileana Steccolini ◽  
Stephen Brammer ◽  
...  
Keyword(s):  
Management Practices ◽  
Organizational Level ◽  
Special Issue ◽  
Content Type ◽  
Accounting Management ◽  
Comprehensive Picture ◽  
Research Findings ◽  
Emerging Themes ◽  
Accountability Practices

PurposeThe purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).Design/methodology/approachThe paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.FindingsThree emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.Practical implicationsIn considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.Originality/valueThis paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.

scholarly journals The pervasive role of accounting and accountability during the COVID-19 emergency

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giulia Leoni ◽  
Alessandro Lai ◽  
Riccardo Stacchezzini ◽  
Ileana Steccolini ◽  
Stephen Brammer ◽  
...  
Keyword(s):  
Management Practices ◽  
Future Research ◽  
Special Issue ◽  
Health Crisis ◽  
Content Type ◽  
Accounting Research ◽  
Emerging Themes ◽  
Accountability Practices ◽  
Practical Implications

PurposeThis paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.Design/methodology/approachBuilding on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.FindingsThe authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.Practical implicationsThe paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.Originality/valueThis paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

Aligning management model and business model in the management innovation perspective

2015 ◽  
Vol 28 (1) ◽  
pp. 43-58 ◽  
Author(s):  
Alessandro Basile ◽  
Rosario Faraci
Keyword(s):  
Business Model ◽  
Conceptual Analysis ◽  
Dynamic Capabilities ◽  
Business Models ◽  
Management Practices ◽  
Organizational Level ◽  
Management Model ◽  
Management Innovation ◽  
Content Type

Purpose – The purpose of this paper is to present some evidence on the role of management models in the implementation or in the transformation of the business models, highlighting the pivotal role of managerial dynamic capabilities. The analysis provides relevant lines of managerial action both strategic and operational levels. Design/methodology/approach – An innovative conceptual analysis is proposed. Managerial dynamic capabilities play a central role in the coupled link between management model and business model at the organizational level. Findings – The authors propose a highly usable and generalizable conceptual model for management practices, strategic planning and operational assessment. Originality/value – This paper investigates a new emerging research stream of management innovation theory. The research presents a new and innovative conceptual analysis of management model and business model alignment. This theme has not been explored in prior researches and represents an experiment to pair the management model and the business model evidence.

New ICTs for Knowledge Management in Organizations

2016 ◽  
Vol 20 (3) ◽  
pp. 417-422 ◽  
Author(s):  
Pedro Soto-Acosta ◽  
Juan-Gabriel Cegarra-Navarro
Keyword(s):  
Knowledge Management ◽  
Information And Communication Technologies ◽  
Intellectual Capital ◽  
Collective Intelligence ◽  
Organizational Level ◽  
Special Issue ◽  
Content Type ◽  
Academic Knowledge ◽  
The Impact

Purpose The purpose of this special issue is to point out the possibilities of new information and communication technologies (ICTs) for knowledge management (KM) in organizations, offering different perspectives on and approaches for the role of new ICTs for KM, as well as measuring the impact and diffusion of new ICTs for KM within organizations. Design/methodology/approach The selection of the papers included in this special issue is largely based on the work of the conference “7th European Conference on Intellectual Capital - ECIC” (April 2015, Cartagena, Spain), where the special issue editors organized a track on “New ICTs for Knowledge Management in Organizations”. The conference gathered leading scholars in the fields of intellectual capital and KM, dealing with the acquisition, creation and sharing of collective intelligence and how to utilize increased academic knowledge and networking in promoting economic and organizational innovations and changes. Findings The collection of papers covered in this special issue identifies challenging problems on the role of new ICTs for KM and their role in the design and implementation of innovative products, services or processes in organizations. Research limitations/implications The special issue tries to offer some new relevant advances for the academic and practice communities in the growing body of research analyzing new ICTs for KM. However, the theoretical and empirical advances showed represent only a partial view, which corresponds to the impact of new ICTs for KM at the organizational level of analysis. Practical implications The nature of new ICTs, such as social networking tools, wikis, internal blogging and the way they are used, suggest that nowadays they may differ from traditional organizational systems in two critical ways: the voluntary (typically not mandatory) use and their lack of activity or process orientation. Originality/value The special issue explores the phenomena by integrating different perspectives and approaches, including qualitative and quantitative empirical. This integration overcomes some limitations about the understanding of the issues under investigation.

Social capital and national innovation system: a cross-country analysis

2014 ◽  
Vol 21 (4) ◽  
pp. 453-475 ◽  
Author(s):  
Sepehr Ghazinoory ◽  
Ali Bitaab ◽  
Ardeshir Lohrasbi
Keyword(s):  
Social Capital ◽  
National Level ◽  
Innovation System ◽  
Negative Effects ◽  
Content Type ◽  
Research Findings ◽  
Different Dimensions ◽  
The Impact ◽  
Positive Effect

Purpose – In the last two decades, researchers have paid much attention to the role of cultural values on economic and social development. In particular, the crucial role of different aspects of culture on the development of innovation has been stressed in the literature. Consequently, it is vital to understand how social capital, as a core cultural value, affects the innovation process and the innovative performance at the national level. However, to date, the impact of different dimensions of social capital and innovation has not been properly portrayed or explained. Thus, the purpose of this paper is to investigate the influence of four different dimensions of social capital (institutional and interpersonal, associational life and norms) on two of the main functions of national innovation system (NIS) (entrepreneurship and knowledge creation) based on over 50,000 observations in 34 countries. Design/methodology/approach – In this regard, national-level data from the World Values Survey database was employed to quantify social capital. Entrepreneurship is, in turn, assumed to consist of three sub-indexes and 14 indicators based on the Global Entrepreneurship Index. Knowledge creation is also measured through US Patent Office applications. Also, exploratory factor analysis and structural equation modeling approach were used to build the measurement model and investigate the impact that each factor of social capital had on entrepreneurship and knowledge application, respectively. Measurement and structural models were built and their reliability and validity were tested using various fit indices. Research findings suggest the strong positive effect of institutional trust and networking on entrepreneurship. Also, interpersonal trust and networks were shown to have high influence on knowledge development at the national level. Norms appear to have naïve to medium negative effects on both functions. Findings – Research findings suggest the strong positive effect of institutional trust and networking on entrepreneurship. Also, interpersonal trust and networks were shown to have high influence on knowledge development at the national level. Norms appear to have naïve to medium negative effects on both functions. Originality/value – However, to date, the impact of different dimensions of social capital and innovation has not been properly portrayed or explained.

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.

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.

Using action research in innovation project management: building legitimacy and organizational learning in an SME during a merger process

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Constance Elizabeth Kampf ◽  
Charlotte J. Brandt ◽  
Christopher G. Kampf
Keyword(s):  
Project Management ◽  
Organizational Learning ◽  
Action Research ◽  
Management Practices ◽  
Innovation Process ◽  
Theory And Practice ◽  
Organizational Level ◽  
Content Type ◽  
Innovation Project

PurposeThe purpose is to explore how the process of action research (AR) can support building legitimacy and organizational learning in innovation project management and portfolio practices in merger contexts.Design/methodology/approachMeta-reflection on method issues in Action Research through an action research case study with an innovation group during an organizational change process. This case demonstrates an example of an action research cycle focused on building practitioner legitimacy rather than problem-solving.FindingsKey findings include (1) demonstrating how AR can be used for building legitimacy through visualizing the innovation process, and embedding those visuals in top management practices of the organization; and (2) demonstrating how AR can work as an organizational learning tool in merger contexts.Research limitations/implicationsThis study focuses on an action research cooperation during a two-and-a-half-year period. Thus, findings offer the depth of a medium term case study. The processes of building legitimacy represent this particular case, and can be investigated in other organizational contexts to see the extent to which these issues can be generalized.Practical implicationsFor researchers, this paper offers an additional type of AR cycle to consider in their research design which can be seen as demonstrating a form of interplay between practitioner action and organizational level legitimacy. For practitioners, this paper demonstrates a connection between legitimacy and organizational learning in innovation contexts. The discussion of how visuals were co-created and used for building legitimacy for an innovation process that differs from the standard stage gate model demonstrates how engaging in AR research can contribute to developing visuals as resources for building legitimacy and organizational learning based on connections between theory and practice.Originality/valueThis case rethinks AR practice for innovation project management contexts to include legitimacy and organizational learning. This focus on legitimacy building from organizational learning and knowledge conversion contributes to our understanding of the soft side of innovation project management. Legitimacy is demonstrated to be a key concern for innovation project management practices.

Examining restaurant purchase intention during crises: the role of message appeal

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Minji Kim ◽  
Eun Joo Kim ◽  
Billy Bai
Keyword(s):  
Purchase Intention ◽  
Potential Effect ◽  
Social Health ◽  
Perceived Fit ◽  
Content Type ◽  
Customer Perception ◽  
Human Needs ◽  
Restaurant Managers ◽  
Research Findings

Purpose This paper aims to examine the joint role of the pandemic-induced source of crisis (i.e. health and social crisis) based on Maslow’s Hierarchy of Needs and message appeal in customer perception of and behavioral intention toward a restaurant. Design/methodology/approach This study uses a 2 (source of crisis: social, health) × 2 (message appeal: social, health) between-subjects factorial design. A total of 181 samples was collected and data was analyzed by using ANCOVA and PROCESS. Findings The results showed a significant two-way interaction between source of crisis and message appeal on to-go intention. With the potential effect of risk aversion being controlled, message appeal significantly impacted perceived competence, which influenced both dine-in and to-go intentions. Practical implications The research findings suggest a crucial role of perceived fit between message appeal and customer concerns during crises. Therefore, restaurant managers should actively communicate their safety practices with their customers to inspire customer confidence. Originality/value This study identifies crisis dimensions based on human needs during crises such as the COVID-19 pandemic, which determines the persuasiveness of marketing messages.

scholarly journals Educator challenges in the development and delivery of constructivist active and experiential entrepreneurship classrooms in Chinese vocational higher education

2019 ◽  
Vol 26 (2) ◽  
pp. 209-227 ◽  
Author(s):  
Robin Bell ◽  
Peng Liu
Keyword(s):  
Focus Groups ◽  
Entrepreneurship Education ◽  
Chinese Government ◽  
Content Type ◽  
Student Reaction ◽  
Vocational Higher Education ◽  
Emerging Themes ◽  
Vocational Colleges ◽  
Education In China

PurposeThe purpose of this paper is to investigate the perceived challenges that Chinese vocational college educators face in developing and delivering constructivist active and experiential entrepreneurship education.Design/methodology/approachQualitative data were collected from 24 focus groups of educators who had been tasked with embedding constructivist entrepreneurship education into their teaching and curriculum, at four different vocational colleges situated in four different provinces in China. The data were coded and analysed for emerging themes using a process of bottom-up thematic analysis.FindingsA range of concerns were identified from the focus groups and these could be divided into five main challenges, which were the role of the educator in the constructivist learning process and their ability to control the process; the educators perceived student reaction to the process and their engagement with it; the time and technology required to deliver the process; the link between the learning and industry; and the educators’ perception of the requirements to meet internal expectations.Research limitations/implicationsThis research explores the educators’ perceptions of the challenges they face in developing and delivering active and experiential constructivist entrepreneurship education. Whilst these concerns may impact how the educators’ approach the task, these concerns are only perceived, as the educators’ have not yet implemented the introduction of constructivist entrepreneurship education when other challenges may become evident.Originality/valueEncouragement by the Chinese Government to develop and deliver constructivist active and experiential entrepreneurship education has resulted in a number of tensions and challenges. Entrepreneurship education in China is still relatively young and under researched and this research contributes to the literature by exploring the challenges that educators face in developing and delivering constructivist entrepreneurship education in Chinese vocational colleges.

The use of bibliographic management software by Indian library and information science professionals

2014 ◽  
Vol 42 (3) ◽  
pp. 499-513 ◽  
Author(s):  
Shri Ram ◽  
John Paul Anbu K.
Keyword(s):  
Online Survey ◽  
Information Science ◽  
Library And Information Science ◽  
Management Software ◽  
Content Type ◽  
Dissemination Of Research ◽  
Research Findings ◽  
Information Professionals ◽  
Library Professionals

Purpose – The purpose of this study is to have a closer look at the awareness of referencing utilities among the library professionals in India. In a research environment, referencing and bibliography play an important role in the dissemination of research findings through scholarly writings. Citing references while writing scholarly articles has become more eloquent mainly due to the availability of a range of bibliography management utilities. Currently, there are various types of Bibliography Management Software (BMS) available for the management of the citation, referencing and compiling bibliographies. Librarians have a crucial role to play in helping the faculty, students and research scholars in the process of writing their scholarly articles and theses, especially in the area of referencing. Design/methodology/approach – The study was conducted through an online survey with an aim to assess the perception, awareness and use of BMS by the Library and Information Science (LIS) professionals in India. Findings – In the academic environment, published results of research findings are crucial for the advancement of knowledge. The published research findings are often supported and disputed using the citation of previous studies. There are a number of supporting technologies that are intended to help in procuring needed citations and streamlining them for better research output. The role of the librarian in this endeavor is undisputed. This study shows that there is a need for strengthening the awareness of BMS at the institutional level and also hands-on experience is needed for library professionals to help in the process of research writing and advocate for adopting correct referencing style (citation style) while writing scholarly articles. Practical implications – The increased use of information and communication technology in the process of scholarly writing, especially in the search and retrieval of relevant articles and the availability of electronic journals and books, have resulted in an increased number of research articles being written by research scholars. The downside to this overflow of scholarly and creative writing is the incorrect way of using referencing style in the dissemination of research and the possibilities of malpractice and plagiarism. This study will help in creating awareness of the utility of citation and BMS in content writing, especially among library and information professionals, as they play an important role in facilitating research. Social implications – This study will be beneficial for the LIS professionals in understanding the effectiveness of their services when complemented by the use of technology-powered tools. Creating awareness of the use of BMS in content development in scholarly communication promises to create a flawless scholarly output as library professionals will help researchers in guiding research writings with correct referencing and citation. Originality/value – Use of BMS helps in the development of content in an organized, methodical and scientific way. The role of library and information professionals working with different researchers and scholars in advocating and practicing the use of BMS will go a long way in creating more streamlined content.

Sign in / Sign up

Export Citation Format

Share Document