The role of management accounting in international entrepreneurship

2017 ◽  
Vol 13 (3) ◽  
pp. 381-409 ◽  
Author(s):  
Christine Mitter ◽  
Martin R.W. Hiebl
Keyword(s):  
Design Methodology ◽  
International Entrepreneurship ◽  
Management Accounting ◽  
Positive Influence ◽  
Structured Interviews ◽  
Resource Based View ◽  
Content Type ◽  
Multiple Case

Purpose This paper aims to analyze the role of management accounting in international entrepreneurship. Its role, thus far, has been a neglected topic in research on accounting and international entrepreneurship, although some quantitative findings indicate the positive influence of management accounting on internationalization capability. Design/methodology/approach This paper is based on a multiple case study of Austrian firms and draws on the resource-based view of the firm as well as effectuation/causation logics. Data for this study were collected via semi-structured interviews, press reports, company chronicles, organizational brochures and websites of the analyzed case firms. Findings The paper finds that management accounting may indeed serve as a key capability for international entrepreneurship. However, reliance on this capability seems to be contingent on the phase of international entrepreneurship and pathway and mode of internationalization. Research limitations/implications The findings add to the accounting literature by showing that the phase as well as the mode and pathway of international entrepreneurship may serve as contingency factors for management accounting, which have been overlooked in the literature. At the same time, they also contribute to the international entrepreneurship literature by offering an initial view on the neglected capability of management accounting. Originality/value This is the first study to analyze the role of management accounting in international entrepreneurship.

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.

Towards a multi-level servitization framework

2018 ◽  
Vol 38 (3) ◽  
pp. 810-827 ◽  
Author(s):  
Sambit Lenka ◽  
Vinit Parida ◽  
David Rönnberg Sjödin ◽  
Joakim Wincent
Keyword(s):  
Design Methodology ◽  
Theoretical Concept ◽  
Manufacturing Firms ◽  
Service Orientation ◽  
Case Study Method ◽  
Structured Interviews ◽  
Content Type ◽  
Multiple Case ◽  
Multi Level

Purpose The dominant-view within servitization literature presupposes a progressive transition from product to service orientation. In reality, however, many manufacturing firms maintain both product and service orientations throughout their servitization journey. Using the theoretical lens of organizational ambivalence, the purpose of this paper is to explore the triggers, manifestation and consequences of these conflicting orientations. Design/methodology/approach A multiple case study method was used to analyze five large manufacturing firms that were engaged in servitization. Semi-structured interviews were conducted with 35 respondents across different functions within these firms. Findings Servitizing firms experience organizational ambivalence during servitization because of co-existing product and service orientations. This paper provides a framework that identifies the triggers of this ambivalence, its multi-level manifestation and its consequences. These provide implications for explaining why firms struggle to implement servitization strategies due to co-existing product and services orientations. Understanding organizational ambivalence, provides opportunity to manage related challenges and can be vital to successful servitization. Originality/value Considering the theoretical concept of ambivalence could advance the understanding of the effects and implications of conflicting orientations during servitization in manufacturing firms.

scholarly journals Entrepreneurial approaches to the internationalisation of Portugal’s hotel industry

2019 ◽  
Vol 31 (3) ◽  
pp. 1141-1165 ◽  
Author(s):  
Ricardo J.C. de Correia ◽  
Jorge Lengler ◽  
Asad Mohsin
Keyword(s):  
Design Methodology ◽  
International Entrepreneurship ◽  
Hotel Industry ◽  
Cross Sectional ◽  
Resource Based View ◽  
Content Type ◽  
Entrepreneurial Attitudes ◽  
The Impact ◽  
Further Development

Purpose The purpose of this study is to assess motivational factors in the internationalisation of Portuguese hotel firms. Design/methodology/approach The epistemological approach that supports the development of this study is based on a deductive strategy. A comprehensive multi-case study was performed in which theoretical propositions were tested prior to further development. Findings The results of this study reveal that the internationalisation process of Portuguese hotel companies was triggered by managers’ entrepreneurial attitudes and international vision that in themselves embraced a combination of particular resources and competencies. Research limitations/implications Noteworthy are study’s contributions to international entrepreneurship as an individual act within existing social networks established by managers and the management team as a result of previous business experiences. The impact of this overall entrepreneurial profile on firms’ behaviour is also of interest. Limitations of the study relate to its cross-sectional nature and the number of interviewees. Originality/value The integration of economic paradigms with behaviour theories and the resource-based view to understand how and why Portuguese hotel companies engage in international endeavours is a major contribution of this study.

The role of the lead firm in exploratory projects

2019 ◽  
Vol 13 (2) ◽  
pp. 312-339
Author(s):  
Fangwei Zhu ◽  
Mengtong Jiang ◽  
Miao Yu
Keyword(s):  
Design Methodology ◽  
Process Model ◽  
Abductive Reasoning ◽  
Content Type ◽  
Multiple Case ◽  
Lead Firm ◽  
Exploratory Innovation ◽  
Practical Implications

Purpose The challenge of unforeseen uncertainties in exploratory projects requires the lead firm in a project alliance to effectively manage exploratory co-innovation. The purpose of this paper is to investigate the types of capabilities a lead firm required in exploratory projects and how these capabilities enable the exploratory innovation of the project alliance. Design/methodology/approach A multiple-case study was done to provide empirical evidence for the rationale of the capabilities of the lead firm. The provided analysis used abductive reasoning of two typical exploratory projects in China. Findings This paper identifies two types of capabilities: innovation-related capabilities and network-related capabilities. Furthermore, a process model of the capabilities of the lead firm is developed that enables exploratory co-innovation in a project alliance. The capabilities of the lead firm input varied at four different stages. Practical implications Innovation-related capabilities and network-related capabilities could form the foundation for the lead firm in an exploratory project alliance. This will enable an exploratory co-innovation and collaboratively overcome the barriers of exploratory projects. Originality/value Although exploratory project attracts extensive attention for its unique characteristics and universal value, there is limited amount of research on the context of joint exploratory projects. This study starts from the role of lead firm in an exploratory project alliance, contributes toward the comprehension of the link between the lead firm’s capabilities and the process of exploratory co-innovation. The findings will be of value in supporting the management of exploratory innovation in a project alliance.

scholarly journals The development of effective new venture teams in venture creation programmes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Iselin Mauseth Steira ◽  
Marianne Steinmo
Keyword(s):  
Design Methodology ◽  
Multiple Case Study ◽  
New Venture ◽  
Venture Creation ◽  
Structured Interviews ◽  
Team Collaboration ◽  
Content Type ◽  
Team Based Learning ◽  
Multiple Case

PurposeThe purpose of this study is to explore how effective new venture teams are developed in venture creation programmes.Design/methodology/approachThis paper presents a multiple case study focusing on the development of effective new venture teams. Semi-structured interviews with 15 new venture teams from two different venture creation programmes were conducted and an abductive analysis approach was used.FindingsThree key phases of the development of an effective new venture team are identified: (1) establishing a foundation for collaboration, (2) structuring the teamwork and (3) adapting to changes. Key activities undertaken by effective new venture teams in each phase are explicated. The findings suggest that new venture teams that are able to establish a foundation for team collaboration and teamwork structuring have the capacity to persevere through the challenges inherent in emerging ventures.Originality/valueThis study offers a much-needed practical perspective about how effective new venture teams are developed in venture creation programmes, and how venture creation programme educators can facilitate the development of effective new venture teams. For educators, these findings provide important insights about team-based learning in entrepreneurship education.

“It’s not something we thought about”: teachers’ perception of historiography and narratives

2018 ◽  
Vol 13 (1) ◽  
pp. 16-30
Author(s):  
Sarah Drake Brown ◽  
Richard L. Hughes
Keyword(s):  
Primary Sources ◽  
Structured Interviews ◽  
History Teachers ◽  
Content Type ◽  
Artifact Analysis ◽  
Teaching Content ◽  
Teachers Beliefs ◽  
Multiple Case

Purpose The purpose of this paper is to examine three high school teachers’ beliefs about how their understanding of historiography influences their teaching. Design/methodology/approach The authors engaged in a qualitative multiple-case study based on semi-structured interviews and artifact analysis. Findings The analysis describes the teachers’ understanding of historiography in relation to ideas about historical perspective-taking, textbook use, the incorporation of primary sources in the classroom, and tensions between teaching content and teaching skills. The study concludes that while undergraduate exposure to historiography is potentially useful and can help history teachers manage the complexity of the profession, drawing upon historiographical understandings in order to recognize the construction of historical narratives in the classroom remains a persistent challenge. Originality/value Much of the work addressing the potential role of historiographical understanding for teachers has focused on teacher preparation and the ideas held by teaching candidates. This research emphasizes experienced teachers’ beliefs about the role that historiography plays in their teaching.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

scholarly journals Exploring producers' motivations and challenges within a farmers' market

2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley
Keyword(s):  
Design Methodology ◽  
Farmers Markets ◽  
Full Time ◽  
Structured Interviews ◽  
Farmers Market ◽  
Content Type ◽  
Food Supply Chains ◽  
Part Time ◽  
Short Food Supply Chains

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.

scholarly journals Sinabung volcano: how culture shapes community resilience

2019 ◽  
Vol 28 (3) ◽  
pp. 290-303
Author(s):  
Marta Mori ◽  
Ronan McDermott ◽  
Saut Sagala ◽  
Yasmina Wulandari
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Aid Dependency ◽  
Relief Operations ◽  
Long Term Impact ◽  
Cultural Experts ◽  
Practical Implications

Purpose The purpose of this paper is to explore how culture, including traditions and social structures, can influence resilience and how culturally sensitive relief operations can put affected people and their context at the core of any interventions. Design/methodology/approach A case study of the Mt Sinabung volcano area in Indonesia was undertaken. As part of the case study, an analysis of interventions was conducted, which was complemented by semi-structured interviews with Karo cultural experts and humanitarian organisations. Findings Culture influences the manner in which the Karo people react to volcano eruptions with varying implications for recovery. In addition, relief organisations which understand people’s actions through a cultural lens have better managed to tailor programs with long-term impact, thereby avoiding aid dependency. Practical implications Practical examples of disaster management activities that adequately account for the beneficiaries’ way of living prior to the eruptions are provided. Aid actors are provided with guidance concerning how to better tailor their activities in line with a cultural lens. Originality/value The study provides empirical grounding for claims concerning the role of culture in planning interventions in Indonesia and other similar contexts.

Beyond social capital: a capability approach to understanding Refugee Community Organisations and other providers for “hard to reach” groups

2014 ◽  
Vol 10 (2) ◽  
pp. 61-72 ◽  
Author(s):  
Jennifer Clarke
Keyword(s):  
Capability Approach ◽  
Service Providers ◽  
Structured Interviews ◽  
Content Type ◽  
Refugee Community ◽  
Community Organisations ◽  
Purposive Sample ◽  
The Capability Approach

Purpose – The purpose of this paper is to explore the value of the “capability approach” as an alternative framework for understanding and conceptualising the role of Refugee Community Organisations (RCOs) and other providers for groups conventionally considered “hard to reach”. Design/methodology/approach – A study of the education services of RCOs, drawing primarily on semi-structured interviews with 71 users, is put forward as a case study for how the capability approach can be operationalised. Findings – The capability approach is found to offer various valuable insights, relating to its appreciation of the multi-dimensional nature of human wellbeing, the significance of individual diversity, and the importance of human agency. Research limitations/implications – The case study is based on a relatively small purposive sample, and may have limited external validity. As the research design proved strong for exploring how RCOs develop their users’ capabilities but weak for exploring if and how they may also constrict them, further research in this area is required. Practical implications – A number of valuable attributes of the capability approach are highlighted for broadening the understanding, the role of RCOs and other service providers. Social implications – The paper outlines the potential of the capability approach to contribute to policymaking related to RCOs and other providers, and to debates relating to social exclusion, cohesion and integration. Originality/value – The paper draws attention to the value of the capability approach within the field of migration research.

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