scholarly journals The technological acquisitions paradox in the beauty industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Silvia Rita Sedita ◽  
Fiorenza Belussi ◽  
Ivan De Noni ◽  
Roberta Apa
Keyword(s):  
Innovation Management ◽  
Analysis Data ◽  
Patent Data ◽  
Content Type ◽  
Case Study Analysis ◽  
New Perspective ◽  
Technology Strategies ◽  
The One ◽  
Knowledge Exploration

PurposeWe address the following research questions: (1) Is the innovation trajectory of the acquirer affected by previous acquisitions? (2) In which direction knowledge recombination from the acquisition is pushed further? (3) Is the technological acquisition more a means for knowledge exploration and radical innovation or, on the contrary, a way for consolidating previous technological specialization?Design/methodology/approachThe nature of this study is exploratory; therefore, we opted for an inductive approach based on the L'Oréal case study analysis. Data were triangulated from different sources: (a) the L'Oréal website and press releases collected in the 2009–2015 period; (b) journal articles and books on the global cosmetics industry and the insightful work of Jones (2010); (c) the Questel Orbit database containing data on patents; and (d) the Zephyr – Bureau van Dijk database containing information on the acquisitions of firms.FindingsEmpirical evidence from a patent data analysis reveals a paradoxical path. On the one hand, acquisitions enable the company to explore new technological spaces; on the other hand, they allow it to reinforce a preexisting technological trajectory, even when the knowledge base of the target is distant from that of the acquirer. Thus, in our case study, the absorption and recombination of knowledge from a variety of domains support specialization more than diversification technology strategies.Originality/valueWe add to innovation management literature a new perspective, by offering a detailed analysis, through patent data, of the knowledge recombination process, led by technological acquisitions.

Open innovation environments as knowledge sharing enablers: the case of strategic technology and innovative management consortium

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Antonio Crupi ◽  
Nicola Del Sarto ◽  
Alberto Di Minin ◽  
Rob Phaal ◽  
Andrea Piccaluga
Keyword(s):  
Knowledge Sharing ◽  
Open Innovation ◽  
Structural Model ◽  
Innovation Management ◽  
Study Analysis ◽  
Content Type ◽  
Case Study Analysis ◽  
The University ◽  
Interpretive Structural Model

Purpose This study aims to understand how open innovation (OI) environments can help organizations in implementing knowledge sharing (KS) practices defusing KS barriers. Design/methodology/approach An in-depth case study analysis on the strategic technology and innovation management (STIM) consortium at the Institute of Manufacturing of the University of Cambridge was performed during the 2019 and 2020 STIM program editions. To analyze data, this paper used the interpretive structural model on a sample of 20 managers participating in the STIM consortium, and this paper carried out an exploratory in-depth case study analysis to validate the results. Findings The findings shed light on the role of OI environments in defusing KS barriers in the process of inter-organizational KS. Originality/value Notwithstanding the importance of KS practices among organizations, only a few studies have recognized and investigated the role played by OI arrangements in enhancing KS practices.

Asset recovery in corruption cases

2016 ◽  
Vol 19 (1) ◽  
pp. 4-20 ◽  
Author(s):  
Peter Leasure
Keyword(s):  
Vice President ◽  
Comparative Case Study ◽  
Content Type ◽  
Case Study Analysis ◽  
Asset Recovery ◽  
The Us ◽  
Quasi Experimental ◽  
The Usa ◽  
The Republic

Purpose – Asset recovery proceedings increasingly target corrupt foreign officials who acquire lavish assets as a result of capital gained through criminal acts. One extremely difficult issue arising in asset recovery proceedings is whether the capital used to acquire the assets can be traced to a criminal act. The purpose of this paper is to critique US tracing procedure through comparative analysis. Design/methodology/approach – A prominent series of cases brought by the USA and France against assets owned by Teodoro “Teodorín” Nguema Obiang, second Vice President of the Republic of Equatorial Guinea, produced mixed results on the tracing element. This paper utilizes a qualitative comparative case analysis to examine the US and French cases. Findings – The US results reflect serious weaknesses in the US law as compared to more effective French asset recovery procedure. Originality/value – Though this paper is certainly a comparative case study analysis, nearly identical facts and two different jurisdictions reaching separate conclusions bring us in the legal community as close as we can realistically come to quasi-experimental research. Comparative research in this area is severely lacking and sorely needed. The mechanisms identified in the French system clearly show flaws that are present in the US system.

scholarly journals Adaptations in traditional courtyard houses in Baghdad, Iraq

2017 ◽  
Vol 35 (4) ◽  
pp. 348-363 ◽  
Author(s):  
Rand H.M. Agha ◽  
John M. Kamara
Keyword(s):  
Design Methodology ◽  
Full Range ◽  
Physical Structure ◽  
Structured Interviews ◽  
Content Type ◽  
Case Study Analysis ◽  
Physical Spaces ◽  
Adaptation Model

Purpose The purpose of this paper is to investigate the adaptations that have been made to traditional courtyard houses (TCHs) in Baghdad, Iraq. The aim is to develop an understanding of various factors in the adaptation of these buildings to suit contemporary lifestyles, which will contribute to the wider field of building adaptability. Design/methodology/approach Empirical evidence was collected through case studies of 12 TCHs in the Al-Kadhimiya area of Baghdad, which involved a physical survey of buildings and semi-structured interviews with 24 occupants. Findings Case study analysis show that building adaptability involves both a change to physical spaces and also to lifestyles; with the latter being more likely when there are limitations in how much change can be made to the physical structure. Research limitations/implications The focus of this research is mainly on users’ adaptation of spaces and therefore does not consider the full range of stakeholders involved in the adaptation process. The findings also only apply to the cases considered and may not be applicable to other house types or locations. Originality/value Studies on building adaptability mostly focus on the ease of change to the building fabric, although the role of users is acknowledged. This study provides insights into the complexity and variety of changes that users can make, which are influenced by lifestyles and driven by the need for comfort. These insights are represented in an adaptation model, which can serve as a basis for further research.

Accounting without accounting

2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Management Accounting ◽  
Business Management ◽  
Accounting Information ◽  
Effective Management ◽  
Accounting Information System ◽  
Content Type ◽  
New Perspective

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

Framing the role of higher education in sustainable development: a case study analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suzanna Elmassah ◽  
Marwa Biltagy ◽  
Doaa Gamal
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Educational Leaders ◽  
Primary Data ◽  
Study Analysis ◽  
Structured Interviews ◽  
Content Type ◽  
Case Study Analysis

Purpose Higher education institutions (HEIs) should play a fundamental role in achieving the international 2030 sustainable development (SD) agenda. Quality education is the fourth of the sustainable development goals (SDGs), and one of the targets related to this is to ensure that by 2030 all learners acquire the knowledge and skills needed to promote SD. Therefore, the SDGs provide a motive for HEIs to integrate SD concepts into their day-to-day practices. This study aims to introduce a framework for HEIs’ sustainable development assessment. Such a framework guides HEIs and educational leaders to support their countries’ commitments to achieving the SDGs. Design/methodology/approach This paper presents the results of a case study analysis of the role and successful techniques of HEIs in achieving SD in three countries, namely, Germany, Japan and Egypt. Primary data was collected by semi-structured interviews with three Cairo University officials, while secondary data was collected by reviewing the universities' official websites, reports, publications and related papers. This study introduces a novel framework for HEIs' SD analysis and assessment, which guides HEIs and educational leaders to support SD to fulfill their countries' commitments to achieving the SDGs. This framework is based on the following five categories: strategic direction and institutional working practices, supporting students, supporting university staff competencies, supporting society's stakeholders and networking and sustainable campus. Consideration is given to the potential role of HEIs to support SD in each of these areas. Findings Cairo University could learn from the novel and pioneer practices of the Leuphana University of Lüneburg, and the University of Tokyo to fill in the gaps it has in different roles. It can also put more effort into adopting the suggested higher education programs of Egypt's Vision 2030. Research limitations/implications This paper is limited to a case analysis comparing three countries, Germany, Japan and Egypt. Second, this study has not considered school education, which is equally essential in countries' SD. Practical implications HEIs can use the framework and the findings in this paper to evaluate their current roles in supporting SD, identify the gaps and take actions accordingly to address their weaknesses. Originality/value The paper compares three universities, one in each of the case study countries. It draws conclusions that identify ways in which the paper's framework and findings can guide SD practice in HEIs internationally, especially those in the developing world.

Supply resource management: Salomon and his network of subcontractors in Romania

2017 ◽  
Vol 33 (2) ◽  
pp. 4-6
Author(s):  
Richard Calvi
Keyword(s):  
Supply Chain ◽  
Resource Management ◽  
Competitive Advantage ◽  
Strategic Decisions ◽  
Content Type ◽  
External Resources ◽  
Internal Resources ◽  
The One ◽  
Practical Implications

Purpose According to Christopher (2000), in a lot of sectors, the competition is a question of supply chain against supply chain. The winner in term of competitive advantage should be the one, who is able to obtain more than the competitor from the available resources. In strategic literature, Dyer and Singh (1998) are the first who introduced the concept of “relational competency” to explain why some companies gain their competitive advantage not directly from their internal resources but mainly because they are able better to combine external resources. Design/methodology/approach This paper is a case study. Findings The author describes the different phases and strategic decisions in the building of a real supplier eco-system. Research limitations/implications It is a sole case study. Practical implications This study is a description of a success story. Originality/value This study is a description of an external resource management in action.

scholarly journals Developing cybersecurity education and awareness programmes for small- and medium-sized enterprises (SMEs)

2019 ◽  
Vol 27 (3) ◽  
pp. 393-410 ◽  
Author(s):  
Maria Bada ◽  
Jason R.C. Nurse
Keyword(s):  
Best Practices ◽  
Research Literature ◽  
Content Type ◽  
Security Education ◽  
Education And Awareness ◽  
The One ◽  
High Level ◽  
And Training ◽  
Insight Into

PurposeThe purpose of this study is to focus on organisation’s cybersecurity strategy and propose a high-level programme for cybersecurity education and awareness to be used when targeting small- and medium-sized enterprises/businesses (SMEs/SMBs) at a city-level. An essential component of an organisation’s cybersecurity strategy is building awareness and education of online threats and how to protect corporate data and services. This programme is based on existing research and provides a unique insight into an ongoing city-based project with similar aims.Design/methodology/approachTo structure this work, a scoping review was conducted of the literature in cybersecurity education and awareness, particularly for SMEs/SMBs. This theoretical analysis was complemented using a case study and reflecting on an ongoing, innovative programme that seeks to work with these businesses to significantly enhance their security posture. From these analyses, best practices and important lessons/recommendations to produce a high-level programme for cybersecurity education and awareness were recommended.FindingsWhile the literature can be informative at guiding education and awareness programmes, it may not always reach real-world programmes. However, existing programmes, such as the one explored in this study, have great potential, but there can be room for improvement. Knowledge from each of these areas can, and should, be combined to the benefit of the academic and practitioner communities.Originality/valueThe study contributes to current research through the outline of a high-level programme for cybersecurity education and awareness targeting SMEs/SMBs. Through this research, literature in this space was examined and insights into the advances and challenges faced by an on-going programme were presented. These analyses allow us to craft a proposal for a core programme that can assist in improving the security education, awareness and training that targets SMEs/SMBs.

Redesigning initial teacher’s education practices with learning scenarios

2019 ◽  
Vol 36 (3) ◽  
pp. 266-283 ◽  
Author(s):  
Ana Pedro ◽  
João Piedade ◽  
João Filipe Matos ◽  
Neuza Pedro
Keyword(s):  
Teacher Education ◽  
Initial Teacher Education ◽  
Teacher Education Programs ◽  
Content Type ◽  
Education Practice ◽  
Planning Strategy ◽  
Learning Scenarios ◽  
The One

PurposeThe construction of learning scenarios is a way to plan for teaching activities, promoting the development of skills related to problem solving, collaboration, critical thinking and creativity. Using learning scenarios as a lesson planning strategy becomes a powerful tool in initial teacher education. On the one hand, it mobilizes teaching-related scientific concepts, and on the other hand, it offers opportunities to think on innovative pedagogic approaches involving strategies and capacities essential for the future teacher. Research shows that teacher education programs within real school contexts enriched with digital technologies represent an important factor in increasing the quality of teachers’ preparation and their future professional practice. The paper aims to discuss these issues.Design/methodology/approachThe authors present the analysis of practice of design and implementation of learning scenarios in teachers’ initial education courses developed with students of teaching master degrees. Activity theory is used in the analysis of a case study of a student-teacher in Computer Science.FindingsThe results have been analyzed, contributing to the specification of the principles underlying the learning scenarios in initial teacher education.Research limitations/implicationsResults show the affordances and possibilities of using learning scenarios as structuring resources for the initial teacher education practice.Originality/valueTherefore, the use of learning scenarios brings a set of potentialities to teacher training given its prospective nature.

Corruption accounting and growth: towards a new methodology

2020 ◽  
Vol 27 (1) ◽  
pp. 43-57
Author(s):  
Martin Grandes ◽  
Ariel Coremberg
Keyword(s):  
Endogenous Growth ◽  
Public Works ◽  
Public Expenditures ◽  
National Accounts ◽  
Public Officials ◽  
Content Type ◽  
Endogenous Growth Model ◽  
Using Data ◽  
The One

Purpose The purpose of this paper is to demonstrate empirically that corruption causes significant and sizeable macroeconomic costs to countries in terms of economic activity and economic growth. The authors modeled corruption building on the endogenous growth literature and finally estimated the baseline (bribes paid to public officials) macroeconomic cost of corruption using Argentina 2004-2015 as a case study. Design/methodology/approach The authors laid the foundations of a new methodology to account corruption losses using data from the national accounts and judiciary investigations within the framework of the Organisation for Economic Cooperation and Development (OECD) non-observed economy (NOE) instead of subjective indicators as in the earlier literature. They also suggested a new method to compute public expenditures overruns, including but not limited to public works. Findings The authors found the costs stand at a minimum accumulated rate of 8 per cent of gross domestic product (GDP) or 0.8 per cent yearly. These findings provided a corruption cost floor and were consistent with earlier research on world corruption losses estimated at 5 per cent by the World Economic Forum and with the losses estimated at between a yearly rate of 1.3 and 4 per cent and 2 per cent of GDP by Brazil and Peru’s corruption, respectively. Research limitations/implications The authors would need to extend the application of their new suggested methodology to further countries. They are working on this. They would need to develop the methodology in full to compute the public works overruns input to future econometric work. Originality/value In this paper, the authors make a threefold contribution to the literature on corruption and growth: first, they laid the foundations toward a new methodology to make an accounting of the corruption costs in terms of GDP consistent with the national accounts and executed budgets; on the one hand, and the OECD NOE framework, on the other. The authors named those corruption costs as percentage of GDP the “corruption wedge.” Second, they developed an example taking corruption events and a component of their total costs, namely, the bribes paid to public officials, taking Argentina 2004-2015 as a case study. Finally, they plugged the estimated wedge back into an endogenous growth model and calibrated the growth–corruption path simulating two economies where the total factor productivity was different, at different levels of the corruption wedge.

scholarly journals Environmental management control systems for carbon emissions

2017 ◽  
Vol 1 (1) ◽  
pp. 39-50 ◽  
Author(s):  
Nadia Di Giacomo ◽  
James Guthrie ◽  
Federica Farneti
Keyword(s):  
Environmental Management ◽  
Carbon Emissions ◽  
Management Practices ◽  
Air Travel ◽  
Management Control ◽  
Policy And Practice ◽  
Content Type ◽  
Case Study Analysis ◽  
Study Approach

Purpose This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees’ air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation. Design/methodology/approach The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff. Findings The case study investigates how Beta’s management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities. Practical/implications The study has implications for both policy and practice for organisations seeking to improve their sustainability performance. Originality/value The study responds to calls in the literature to undertake research to identify how management practices might reduce negative sustainability impacts, as there is little evidence of what management practices and accounting tools are being adopted, particularly in relation to carbon emissions from air travel. The paper adds to the creation of new accounting, giving visibility to carbon emission management through case study analysis.

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