scholarly journals The impact of accounting disturbances on organizational micro-practices in the schools' sector in England

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stuart Green ◽  
Laurence Ferry
Keyword(s):  
Secondary Schools ◽  
Design Methodology ◽  
Field Studies ◽  
Documentary Evidence ◽  
Structured Interviews ◽  
Content Type ◽  
Behavioural Responses ◽  
Creative Transformation ◽  
The Impact ◽  
Over Time

PurposeThis paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices.Design/methodology/approachQualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars.FindingsAccounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time.Research limitations/implicationsMore field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time.Originality/valueBy framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

The dynamics of regional and global expansion

2015 ◽  
Vol 23 (4) ◽  
pp. 306-327 ◽  
Author(s):  
Christian Geisler Asmussen ◽  
Bo Bernhard Nielsen ◽  
Tom Osegowitsch ◽  
Andre Sammartino
Keyword(s):  
Design Methodology ◽  
Global Market ◽  
Market Penetration ◽  
Content Type ◽  
Global Expansion ◽  
Rates Of Change ◽  
Global Space ◽  
The Impact ◽  
The Relationship ◽  
Over Time

Purpose – The purpose of this paper is to model and test the dynamics of home-regional and global penetration by multi-national enterprises (MNEs). Design/methodology/approach – Drawing on international business (IB) theory, the authors model MNEs adjusting their home-regional and global market presence over time. The authors test the resulting hypotheses using sales data from a sample of 220 of the world’s largest MNEs over the period 1995-2005. The authors focus specifically on the relationship between levels of market penetration inside and outside the home region and rates of change in each domain. Findings – The authors demonstrate that MNEs do penetrate both home-regional and global markets, often simultaneously, and that penetration levels often oscillate within an MNE over time. The authors show firms’ rates of regional and global expansion to be affected by their existing regional and global penetration, as well as their interplay. Finally, the authors identify differences in the steady states at which firms stabilize their penetration levels in the home-regional and the global space. The findings broadly confirm the MNE as an interdependent portfolio with important regional demarcations. Originality/value – The authors identify complex interdependencies between home-regional and global penetration and growth, paving the way for further studies of the impact of regions on MNE expansion.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

The effects of COVID-19 on small and medium-sized enterprises: empirical evidence from Jordan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tala Abuhussein ◽  
Husam Barham ◽  
Saheer Al-Jaghoub
Keyword(s):  
Design Methodology ◽  
Business Models ◽  
Ad Hoc ◽  
Business Environment ◽  
Internal Communication ◽  
Structured Interviews ◽  
Content Type ◽  
Qualitative Research Design ◽  
The Impact ◽  
Factual Data

Purpose The ongoing coronavirus disease (COVID-19) pandemic has resulted in sudden changes in the macro environment and market behaviour, making most enterprises urgently reconfigure their business models to cope with changes following the COVID-19 outbreak. This paper aims to present empirical data on the effects of the COVID-19 crisis on small and medium-sized enterprises (SMEs), highlighting the initial conclusions regarding their crisis management. It presents factual data on how SMEs in Jordan can use entrepreneurship to combat uncertainty and promote new opportunities. Design/methodology/approach This study involves an exploratory qualitative research design, drawing from 32 semi-structured interviews of key informants from Jordanian SMEs in different stages of the crisis. The different coping strategies of the SMEs and their effectiveness in the first six months of the pandemic are then compared. Findings The findings show how Jordanian SMEs have adapted to cope with the changes in the business environment because of COVID-19. These strategies include modifying their operations that is moving from an ordinary business model to more tentative digitalisation, improving internal communication and restructuring ad hoc organisational culture. Originality/value The study presents important and timely implications for managers of Jordanian SMEs and policymakers by increasing the sensitisation and awareness of SMEs’ coping mechanisms. It is the first study in management that empirically analyses the impact of COVID-19 on Jordanian SMEs.

Use of 4.0 (I4.0) technology in HRM: a pathway toward SHRM 4.0 and HR performance

foresight ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rajasshrie Pillai ◽  
Shilpi Yadav ◽  
Brijesh Sivathanu ◽  
Neeraj Kaushik ◽  
Pooja Goel
Keyword(s):  
Grounded Theory ◽  
Industry 4.0 ◽  
Design Methodology ◽  
Extensive Literature ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
Hr Managers ◽  
The Impact ◽  
Grounded Theory Approach

Purpose This paper aims to investigate the use of Industry 4.0 (I4.0) technology and its barriers in human resourcemanagement (HRM) for Smart HR 4.0 and its impact on HR performance. Design/methodology/approach The research has been conducted using the grounded theory approach. Semi-structured interviews were conducted with 122 senior HR officers of national and multi-national companies in India after the extensive literature review. NVivo 8.0 software was used for the analysis of the interview data. Findings I4.0 technology is used for HRM functions by HR professionals. It is revealed that Smart HR 4.0 that emerged from the I4.0 technology has leveraged the HR performance. It is also found that usage barriers, traditional barriers and risk barriers affect the use of I4.0 technology in HRM. Originality/value A model is developed using the grounded theory approach for HR managers to understand the impact of I4.0 on HRM. This study reveals the barriers affecting the use of I4.0 technology in HRM. It also provides the model for HR performance that emerged through the use of I4.0 technology in HR and Smart HR 4.0. The research delivered key insights for the HR professionals, marketers of HR technology and technology developers.

Examining the impact of political candidates on hotel revenue

2019 ◽  
Vol 3 (1) ◽  
pp. 36-53
Author(s):  
Amanda Belarmino ◽  
Elizabeth A. Whalen
Keyword(s):  
Design Methodology ◽  
The State ◽  
Small Scale ◽  
Structured Interviews ◽  
Political Candidates ◽  
Bandwagon Effect ◽  
Content Type ◽  
Political Candidate ◽  
The Usa ◽  
The Impact

Purpose The purpose of this paper is to examine the impact of a charismatic political candidate on hotel revenue in the USA, particularly in their home states, through the lens of the bandwagon effect. Previous researchers have found that political primaries have a significant impact on hotel revenue due to travel to those states; however, there has yet to be an examination of the impact of popular political candidates on hotel revenue. Design/methodology/approach This research examined the impact of Bernie Sanders’ campaign on hotel revenue in the state Vermont due to the relatively stable demand experienced in that market. First, the researchers used forecasting methodology and t-tests to determine if there was a significant increase in hotel revenue during the time of the Sanders’ campaign for the state and for Burlington, Vermont, his campaign headquarters. Then, eight semi-structured interviews were conducted with hoteliers in Vermont to determine if the Sanders’ campaign was responsible for the observed changes. Findings While the hotel revenue for the state was not significantly different than what would be expected, the hotel revenue in Burlington did see a significant increase. Hoteliers did attribute an increased awareness of the destination and some specific instances of travelers to Sanders’ campaign. Originality/value This is the first study to date to demonstrate the influence of a political candidate on hotel revenue and demonstrated that the bandwagon effect can impact hotel revenue. For hoteliers, it demonstrates that increased destination awareness can impact behavioral intentions on a small scale.

Processes of vulnerability in England? Place, poverty and susceptibility

2014 ◽  
Vol 23 (5) ◽  
pp. 586-609 ◽  
Author(s):  
James Lewis ◽  
Sarah A.V. Lewis
Keyword(s):  
Social Vulnerability ◽  
Design Methodology ◽  
Field Research ◽  
Content Type ◽  
Behavioural Responses ◽  
Disaster Impacts ◽  
Food Nutrition ◽  
The Impact ◽  
Practical Implications

Purpose – The purpose of this paper is to emphasise how vulnerability is not only “place-based” and to explore by example how vulnerability to hazards in England may comprise additional economic, social and psychological contributors to poverty. The mutuality of poverty and vulnerability is demonstrated, as are examples of susceptibility of the vulnerable to stigmatic disregard and cruelty. Design/methodology/approach – “Place-based” vulnerability is exemplified by coastal vulnerabilities and causes of their increase. Poverty and its causes are explained, followed by examples of possible contributors, indicators and consequences in incomes, living costs and debt; housing welfare and homelessness; food, nutrition, health and mental ill-health. Susceptibility to stigmatic behaviours exacerbate personal vulnerabilities. Findings – Dynamics of mutual inter-relationships between poverty and vulnerability are demonstrated. Behavioural responses to either condition by individuals and by society at large, to which those who are vulnerable or in poverty are susceptible, are described in the present and from history. Research limitations/implications – Findings form a “theoretical reality” upon which some measures may follow. An additional need is identified for long-term social field research to follow adults’ and childrens’ experiences, and consequences of poverty in vulnerable situations. Practical implications – Vulnerability accrues irrevocably between disasters, the results of which may be exposed by disaster impacts. Social implications – Recognition of linkages between economic and social vulnerability and disasters is essential for subsequent action to reduce the impact of disasters upon society. Originality/value – Though vulnerability has been explored for many years, the dynamics of its contributing processes require further explanation before their wider comprehension is achieved.

Making and measuring “good” HR practice in an SME: the case of a Yorkshire bakery

2013 ◽  
Vol 36 (2) ◽  
pp. 128-147 ◽  
Author(s):  
Liz Doherty ◽  
Ann Norton
Keyword(s):  
Action Research ◽  
Design Methodology ◽  
Participant Observation ◽  
Good Practice ◽  
Original Model ◽  
Structured Interviews ◽  
Action Research Project ◽  
Content Type ◽  
The Impact ◽  
The Relationship

Purpose – The purpose of this paper is to understand how “good” HR practice is characterised in SMEs and what the drivers are for adopting this good practice. The paper also explores methods for measuring the impact of HR practice which are helpful and realistic in the context of an SME. Design/methodology/approach – The research was carried out in one SME, a bakery based in South Yorkshire. It was an action research project which utilised semi-structured interviews, participant observation on the factory floor and analysis of company documentation in the diagnosis phase. In addition, reflections on action interventions have informed the findings, together with post-project, semi-structured interviews with key actors three years after the completion of the project. Findings – The drivers of good HR practice were found to be size, market position, external “coercive networks”, presenting issues, the ideology of the managing director and the energy of an HR champion. The findings demonstrate that the impact of “good” HR practice can be best evaluated in SMEs through one-shot, cost-based metrics or more strategic qualitative measures. Originality/value – The paper develops an original model to show the relationship between the drivers, the HR practices adopted and measurable outcomes. This makes an important contribution to the debate about HRM within SMEs and it has practical value for informing the development of good HR practice in SMEs.

The persistence of accountant beancounter images in popular culture

2020 ◽  
Vol 33 (6) ◽  
pp. 1395-1422
Author(s):  
Mark Christensen ◽  
Sébastien Rocher
Keyword(s):  
Popular Culture ◽  
Design Methodology ◽  
Belief Systems ◽  
French Language ◽  
Content Type ◽  
Long Period ◽  
The Everyday ◽  
Artistic Freedom ◽  
The Impact ◽  
Over Time

PurposeIn analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.Design/methodology/approachBeancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.FindingsThis study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.Research limitations/implicationsBased on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.Originality/valueExtends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.

Evaluating the success of markerspace in a public library

2016 ◽  
Vol 117 (9/10) ◽  
pp. 587-595 ◽  
Author(s):  
Maria Lille
Keyword(s):  
Design Methodology ◽  
Recent Trend ◽  
Public Library ◽  
Pilot Project ◽  
City Government ◽  
Structured Interviews ◽  
Content Type ◽  
Knowledge And Attitudes ◽  
Self Confidence ◽  
The Impact

Purpose Arising from the modern IT-driven society, libraries in Estonia face tremendous challenges. They are no longer viewed as collection facilities but rather as knowledge enhancers and creators. Libraries carry a significant potential to make a greater impact on communities by enabling informal ways of learning new skills and technologies. This paper aims to evaluate a pilot project at Narva Library MakerLab launched by the Narva City Government to motivate the citizens of Narva to learn new skills and improve their employment prospects. Design/methodology/approach The focus of the study was on understanding how a library makerspace makes an impact on users’ skills, knowledge and attitudes. Quantitative measures for indicators were designed to evaluate the new skills and knowledge that participants learn during the workshops. Semi-structured interviews aimed to show values, behaviour, perception and aims for the future. Findings As an outcome of the study, it was found that the MakerLab project was successful; the participants learned new skills, felt an increase in self-confidence and improved their teamwork abilities. Many users engaged with prototyping and initiated new projects. Originality/value Setting up a makerspace in a public library is a recent trend and not much research has been done in this area. The study aims to contribute to the knowledge of the impact of makerspaces in a library environment.

Participation and engagement of people with a learning disability in the lead up to the 2015 general election

2016 ◽  
Vol 21 (1) ◽  
pp. 10-14 ◽  
Author(s):  
Robert Holland
Keyword(s):  
Learning Disabilities ◽  
Learning Disability ◽  
Design Methodology ◽  
General Election ◽  
Political Debate ◽  
Content Type ◽  
National Debate ◽  
The Impact ◽  
Over Time

Purpose – As a commentary on the article by Ian Hood, the purpose of this paper is to consider participation of people with a learning disability in the lead-up to the 2015 UK general election. It looks at available data on participation and the barriers people face to engagement in the national debate, the process of registering to vote as well as voting itself. Design/methodology/approach – A number of initiatives taken to increase participation are considered and their success evaluated. Available data on participation and previous research are also considered. Findings – It is possible to boost the numbers of people engaged in voting and related activities. More research is needed to look at the impact of moving to a system of individual electoral registration and at whether overall participation by people with a learning disability is increasing over time. The barriers identified need to be tackled if people with a learning disability are to be more fully engaged in voting and the national political debate. Originality/value – Findings will be of particular value to those organisations and individuals interested in increasing the proportion of people with learning disabilities voting in future elections.

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