scholarly journals Involving customers in innovation: knowledgeability and agency as process variables

2018 ◽  
Vol 33 (2) ◽  
pp. 164-173 ◽  
Author(s):  
Linda D. Peters ◽  
Andrew D. Pressey ◽  
Alan J.P. Gilchrist ◽  
Wesley J. Johnston
Keyword(s):  
Collaborative Learning ◽  
Construction Projects ◽  
Large Scale ◽  
Business Networks ◽  
Content Type ◽  
Accounting Firm ◽  
Customer Involvement ◽  
The Usa ◽  
The Uk ◽  
Innovation Processes

Purpose Recent research places an increased emphasis on the inclusion of the customer in value creation, learning and innovation processes; yet, there remains a gap in the understanding of just how such customer involvement may work. This paper aims to address this gap by examining two aspects of customer involvement – their knowledgeability and their agency. In addition, three boundaries (semantic, syntactic and pragmatic) across which relationship development occurs and which may facilitate and/or inhibit value co-creation, collaborative learning and innovation processes have been explored. Design/methodology/approach Three case studies have been used. Two were large-scale construction projects in the UK, and one was a global professional accounting firm in the USA. Findings Customers may become frustrated if not allowed to exercise their agency. However, their involvement can create tensions for suppliers who may have to become more tolerant of divergent goals. In respect of knowledgeability, it was found that constraint satisfaction is important in allowing customers to reconcile their personal knowledge schema with the collective schema. However, it was also noted that customer knowledgeability brings with it challenges for suppliers, who must find ways to add value for such customers. Research limitations/implications A number of further questions relating to the agency and knowledgeability of customers and their inclusion in value co-creation, collaborative learning and innovation processes have been posed. The need for guidance in identifying and minimising the barriers to crossing semantic, syntactic and pragmatic boundaries between customers and suppliers has also been highlighted. Originality/value This study makes an important contribution to research in the field, in that how the inclusion of the customer in business networks alters current assumptions and practices is investigated.

Complementarity of capabilities across cultures

2019 ◽  
Vol 26 (4) ◽  
pp. 567-585 ◽  
Author(s):  
Thomas Anning-Dorson
Keyword(s):  
Cultural Context ◽  
Structural Equation ◽  
Social Institutions ◽  
Equation Modeling ◽  
Service Firms ◽  
Complementarity Effect ◽  
Content Type ◽  
Cultural Contexts ◽  
Customer Involvement ◽  
The Uk

Purpose The purpose of this paper is to investigate how service firms across two different cultural contexts use their customer involvement capabilities to create competitive advantage. The study further assesses the possible complementarity effect of innovation and involvement capabilities in enhancing firm competitiveness. Lastly, the study draws on the complementarity of capabilities and social institutions to examine whether different cultural contexts explain the use of involvement capability among service firms. Design/methodology/approach The study sampled service firms from an emerging economy (India) and high-income economy (The UK), which have different cultural contexts (collectivism/individualist) to assess the hypothesized relationship. Data collection processes were adapted to the contexts to optimize reliability and relevance. Multi-group structural equation modeling was used in analyzing the data. Findings The study finds that cultural contexts explain the positive relationship between customer involvement capability and firm competitiveness such that in collectivist cultures, involvement capability is more positively related to competitiveness but negative in individualistic contexts. However, in both contexts, service firms can through capability bundling increase firm competitiveness. The study found that the complementarity effects of innovation and involvement capabilities were found to be positive in both contexts. Originality/value This study departs from previous studies by arguing that customer involvement is a complementary capability that helps exploit the potential of innovation capability of service firms. This study further demonstrates that cultural context defines the effectiveness of involvement capability in achieving firm competitiveness.

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views

2014 ◽  
Vol 27 (3) ◽  
pp. 249-265 ◽  
Author(s):  
Theodore T.Y. Chen
Keyword(s):  
Hong Kong ◽  
Education Reform ◽  
Financial Reporting ◽  
Accounting Education ◽  
Accounting Firms ◽  
Content Type ◽  
The Usa ◽  
Accounting Practitioners ◽  
The Uk ◽  
Big Four

Purpose – The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach – The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each. Findings – There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA. Originality/value – The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?

scholarly journals Implications of divergences in adult protection legislation

2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  
Keyword(s):  
Design Methodology ◽  
Elder Abuse ◽  
Consensus Model ◽  
Content Type ◽  
Legal Responses ◽  
The Usa ◽  
Protection Legislation ◽  
The Uk ◽  
Practical Implications ◽  
Adult Protection

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.

Trust, efficacy and ethicacy when testing prisoners for COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Steve Lambert ◽  
Dean Wilkinson
Keyword(s):  
Large Scale ◽  
Current System ◽  
Epidemiological Studies ◽  
Careful Consideration ◽  
Power Relationships ◽  
England And Wales ◽  
Content Type ◽  
Large Scale Testing ◽  
The Uk ◽  
The Impact

Purpose The outbreak of the severe acute respiratory syndrome coronavirus 2 virus and subsequent COVID-19 illness has had a major impact on all levels of society internationally. The extent of the impact of COVID-19 on prison staff and prisoners in England and Wales is unknown. Testing for COVID-19 both asymptomatic and symptomatic, as well as for antibodies, to date, has been minimal. The purpose of this paper is to explore the widespread testing of COVID-19 in prisons poses philosophical and ethical questions around trust, efficacy and ethicacy. Design/methodology/approach This paper is both descriptive, providing an overview of the widespread testing of COVID-19 in prisoners in England and Wales, and conceptual in that it discusses and argues the issues associated with large-scale testing. This paper provides a discussion, using comparative studies, of the issues associated with large-scale testing of prisoners across the prison estate in England and Wales (120 prisons). The issues identified in this paper are contextualised through the lens of COVID-19, but they are equally transferrable to epidemiological studies of any pandemic. Given the prevalence of COVID-19 globally and the lack of information about its spread in prisons, at the time of writing this paper, there is a programme of asymptomatic testing of prisoners. However, there remains a paucity of data on the spread of COVID-19 in prisons because of the progress with the ongoing testing programme. Findings The authors argue that the widespread testing of prisoners requires careful consideration of the details regarding who is included in testing, how consent is gained and how tests are administered. This paper outlines and argues the importance of considering the complex nuance of power relationships within the prison system, among prisoner officers, medical staff and prisoners and the detrimental consequences. Practical implications The widespread testing of COVID-19 presents ethical and practical challenges. Careful planning is required when considering the ethics of who should be included in COVID-19 testing, how consent will be gained, who and how tests will be administered and very practical challenges around the recording and assigning of COVID-19 test kits inside the prison. The current system for the general population requires scanning of barcodes and registration using a mobile number; these facilities are not permitted inside a prison. Originality/value This paper looks at the issues associated with mass testing of prisoners for COVID-19. According to the authors’ knowledge, there has not been any research that looks at the issues of testing either in the UK or internationally. The literature available details countries’ responses to the pandemic rather and scientific papers on the development of vaccines. Therefore, this paper is an original review of some of the practicalities that need to be addressed to ensure that testing can be as successful as possible.

Automatic enrolment to pension plans in small organisations: a research agenda

2019 ◽  
Vol 41 (1) ◽  
pp. 142-157 ◽  
Author(s):  
Maureen Maloney ◽  
Alma McCarthy
Keyword(s):  
Firm Size ◽  
Pension Plans ◽  
Occupational Pension ◽  
Pension Policy ◽  
Policy Makers ◽  
Research Attention ◽  
Content Type ◽  
The Usa ◽  
The Uk ◽  
Small Employers

PurposeThe purpose of this paper is to analyse how firm size impacts pension workforce coverage with a particular focus on automatic enrolment (AE) to pension plans in small organisations.Design/methodology/approachThe paper examines the alignment of government AE interests with those of small employers, their employees and pension providers to better understand how firm size impacts pension workforce coverage.FindingsThe alignment of interests between stakeholders (government, pension providers, employers and employees) differs between large and small organisations, and empirical findings from large organisations cannot be assumed to apply in small organisations.Research limitations/implicationsThe paper calls attention to the need for future empirical research and identifies a number of research questions for further analysis to examine how AE impacts pension participation in small organisations and advance the field.Originality/valueThe policy of automatically enroling employees into occupational pension plans, recently legislated for all eligible workers in the UK and under consideration in the USA and Ireland, was developed from research conducted in a small number of large organisations. Pension coverage is particularly inadequate for the large number of employees working in small organisations (1–49 employees). However, little research attention has been focussed on pensions in small organisations with pension policy makers assuming that legislated AE will work as effectively in small organisations as it did in large organisations. This paper addresses this gap in the field.

The long-term development of Russian biotech sector

foresight ◽  
2017 ◽  
Vol 19 (5) ◽  
pp. 491-500 ◽  
Author(s):  
Anna Grebenyuk ◽  
Nikolai Ravin
Keyword(s):  
High Performance ◽  
Large Scale ◽  
Technological Development ◽  
Science And Technology ◽  
Plant Biotechnology ◽  
High Tech ◽  
Content Type ◽  
Research Areas ◽  
Research Activities ◽  
The Usa

Purpose To define strategic directions for the Russia’s social, economic, scientific and technological development in 2011-2013, a large-scale foresight study including the deep analysis of prospects of biotechnology development there was undertaken (Russia 2030: Science and Technology Foresight). This paper aims to present results of this research. Design/methodology/approach The study was based on a combination of technology-push and market-pull approaches that aimed not only to identify most promising science and technology (S&T) areas but also to understand how they can be realized in practice. Representatives from federal authorities, science and business were involved in the project to create future visions of technological directions; analyze grand challenges, weak signals and wild cards; and set research and development (R&D) priorities. Findings According to results of the study, Russia has a potential for biotech sector development, although the level of R&D in the majority of areas is lagging behind that in the USA and leading EU countries. However, there are several advanced applied research areas where efforts can be focused. Among them are high-performance genomics and post-genomics research platforms, systems and structural biology, microbial metabolic engineering, plant biotechnology and microbial strains and consortia for development of symbiotic plant–microbial communities. Originality/value Concentration of available resources of government and business on biotechnological sector development can help to find answers for challenges that Russia faces today or will face tomorrow. It will help to pick up on the current level of research activities, improve the quality of personnel training, make this area the engine of the economy and carry out the so-called new industrialization of the country, building a new, high-tech device industry.

scholarly journals Digital curation: the development of a discipline within information science

2018 ◽  
Vol 74 (6) ◽  
pp. 1318-1338 ◽  
Author(s):  
Sarah Higgins
Keyword(s):  
Information Science ◽  
Theoretical Models ◽  
Digital Information ◽  
Content Type ◽  
Digital Curation ◽  
The Usa ◽  
The Uk ◽  
Financial Ecology

Purpose Digital curation addresses the technical, administrative and financial ecology required to ensure that digital information remains accessible and usable over the long term. The purpose of this paper is to trace digital curation’s disciplinary emergence and examine its position within the information sciences domain in terms of theoretical principles, using a case study of developments in the UK and the USA. Design/methodology/approach Theoretical principles regarding disciplinary development and the identity of information science as a discipline are applied to a case study of the development of digital curation in the UK and the USA to identify the maturity of digital curation and its position in the information science gamut. Findings Digital curation is identified as a mature discipline which is a sub-meta-discipline of information science. As such digital curation has reach across all disciplines and sub-disciplines of information science and has the potential to become the overarching paradigm. Practical implications These findings could influence digital curation’s development from applied discipline to profession within both its educational and professional domains. Originality/value The disciplinary development of digital curation within dominant theoretical models has not hitherto been articulated.

They teach, but do they apply?

2019 ◽  
Vol 10 (3) ◽  
pp. 743-766
Author(s):  
Anete Petrusch ◽  
Guilherme Luís Roehe Vaccaro ◽  
Juliane Luchese
Keyword(s):  
Design Methodology ◽  
Additional Data ◽  
Effective Sample Size ◽  
Exploratory Research ◽  
Lean Thinking ◽  
Content Type ◽  
Administrative Services ◽  
The Usa ◽  
And Performance ◽  
The Uk

Purpose Although discussed for more than 20 years, information about Lean adoption in higher education institutions (HEIs) is scarce, especially in developing countries. This research aims to investigate the degree of Lean thinking adoption on administrative services of Brazilian private HEIs. The results are compared to studies from USA and UK, highlighting the maturity on enablers, principles, tools and performance measures related to Lean. Design/methodology/approach A quantitative survey research was carried out. The instrument is adapted for HEIs from the proposal of Malmbrandt and Åhlström (2013) for Lean services. Cronbach’s alpha and factor analysis were used to validate the adapted instrument. Additional data analysis was based on non-parametric tests. Findings No evidence of broad implementation of Lean thinking in administrative processes of Brazilian private HEIs was found, with the adoption being incipient. The results are convergent to those presented by other studies in the USA and the UK. There is a gap between the existing knowledge about Lean in the academic sphere of the HEIs and its application on their academic processes. Research limitations/implications The effective sample size was of 47, despite contacts being sent to 2,090 institutions. This sample allows exploratory research, although further research is required. Results are adherent to those found in research from other countries. Originality/value The research presents descriptive and exploratory results regarding the adoption of Lean in Brazilian HEIs. No previous similar research was found in the literature.

scholarly journals Earnings quality and the cost of equity capital: evidence on the impact of legal background

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Hassan Ahmed ◽  
Yasean Tahat ◽  
Yasser Eliwa ◽  
Bruce Burton
Keyword(s):  
Earnings Quality ◽  
Institutional Ownership ◽  
Equity Capital ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Content Type ◽  
The Usa ◽  
The Uk ◽  
The Cost ◽  
The Impact

Purpose Earnings quality is of great concern to corporate stakeholders, including capital providers in international markets with widely varying regulatory pedigrees and ownership patterns. This paper aims to examine the association between the cost of equity capital and earnings quality, contextualised via tests that incorporate the potential for moderating effects around institutional settings. The analysis focuses on and compares evidence relating to (common law) UK/US firms and (civil law) German firms over the period 2005–2018 and seeks to identify whether, given institutional dissimilarities, significant differences exist between the two settings. Design/methodology/approach First, the authors undertake a review of the extant literature on the link between earnings quality and the cost of capital. Second, using a sample of 948 listed companies from the USA, the UK and Germany over the period 2005 to 2018, the authors estimate four implied cost of equity capital proxies. The relationship between companies’ cost of equity capital and their earnings quality is then investigated. Findings Consistent with theoretical reasoning and prior empirical analyses, the authors find a statistically negative association between earnings quality, evidenced by information relating to accruals and the cost of equity capital. However, when they extend the analysis by investigating the combined effect of institutional ownership and earnings quality on financing cost, the impact – while negative overall – is found to vary across legal backdrops. Research limitations/implications This paper uses institutional ownership as a mediating variable in the association between earnings quality and the cost of equity capital, but this is not intended to suggest that other measures may be of relevance here and additional research might usefully expand the analysis to incorporate other forms of ownership including state and foreign bases. Second, and suggestive of another avenue for developing the work presented in the study, the authors have used accrual measures of earnings quality. Practical implications The results are shown to provide potentially important insights for policymakers, creditors and investors about the consequences of earnings quality variability. The results should be of interest to firms seeking to reduce their financing costs and retain financial viability in the wake of the impact of the Covid-19 pandemic. Originality/value The reported findings extends the single-country results of Eliwa et al. (2016) for the UK firms and Francis et al. (2005) for the USA, whereby both reported that the cost of equity capital is negatively associated with earnings quality attributes. Second, in a further increment to the extant literature (particularly Francis et al., 2005 and Eliwa et al., 2016), the authors find the effect of institutional ownership to be influential, with a significantly positive impact on the association between earnings quality and the cost of equity capital, suggesting in turn that institutional ownership can improve firms’ ability to secure cheaper funding by virtue of robust monitoring. While this result holds for the whole sample (the USA, the UK and Germany), country-level analysis shows that the result holds only for the common law countries (the UK and the USA) and not for Germany, consistent with the notion that extant legal systems are a determining factor in this context. This novel finding points to a role for institutional investors in watching and improving the quality of financial reports that are valued by the market in its price formation activity.

Structural elaboration in police organizations: an exploration

2017 ◽  
Vol 40 (2) ◽  
pp. 351-365 ◽  
Author(s):  
Alicia L. Jurek ◽  
Matthew C. Matusiak ◽  
Randa Embry Matusiak
Keyword(s):  
Large Scale ◽  
Structural Complexity ◽  
Essential Elements ◽  
Multiple Time ◽  
Police Departments ◽  
Content Type ◽  
Police Organizations ◽  
The Usa ◽  
Multiple Time Points ◽  
American Police

Purpose The current research explores the structural elaboration of municipal American police organizations, specifically, the structural complexity of police organizations and its relationship to time. The purpose of this paper is to describe and test essential elements of the structural elaboration hypothesis. Design/methodology/approach The authors explore the structural elaboration hypothesis utilizing a sample of 219 large police departments across the USA. Data are drawn from multiple waves of the Law Enforcement Management and Administrative Statistics survey and are analyzed using tobit and OLS regression techniques. Findings While there is some evidence that police departments are becoming more elaborate, little evidence for the structural elaboration hypothesis as a function of time is found. Originality/value This project is the first to specifically explore the structural elaboration hypothesis across multiple time points. Additionally, results highlight structural trends across a panel of large American police organizations and provide potential explanations for changes. Suggestions for large-scale policing data collection are also provided.

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