Accountants’ role in the management of succession: empirical evidence from Italy

2016 ◽  
Vol 6 (3) ◽  
pp. 270-290 ◽  
Author(s):  
Francesca Maria Cesaroni ◽  
Annalisa Sentuti
Keyword(s):  
Professional Practice ◽  
Family Members ◽  
Interdisciplinary Approach ◽  
Holistic Approach ◽  
Real Problem ◽  
Content Type ◽  
Alternative Approach ◽  
Succession Process ◽  
Practical Implications

Purpose The purpose of the this paper is to understand what is the approach adopted by accountants when they provide advisory services to family businesses (FBs) involved in a succession process. Design/methodology/approach Data for this study were collected through a questionnaire survey involving 175 Italian certified accountants. They answered questions about their experience, attitudes, behaviors and opinions toward FB succession. Findings Accountants are mostly concerned with technical elements and solutions (hard issues) and are less careful about relations and communication between family members (soft issues). They also underestimate the relevance of the ability to empathize with the FB owner and other family members. Despite the literature recommendations to collaborate with other advisors from a variety of backgrounds, most of the accountants work on their own or with other experts on hard issues (notaries, lawyers and bank operators). All these aspects may cause a discrepancy between FBs’ expectations and accountant’s professional practice. Research limitations/implications Results are mainly descriptive and are limited to the perceptions and experiences of accountants interviewed. Practical implications This study offers some guidance for the accountant’s professional practice. Even if accountant’s technical skills are undoubtedly essential when addressing the main hard issues posed by succession, soft issues often represent the real problem to be managed or the most complicated one. Accountants should help less aware entrepreneurs to acquire a better knowledge of succession and to adopt a holistic approach, integrating every dimension and perspective involved. This means that succession should be tackled through an interdisciplinary approach. Originality/value The research on the role of external subjects in family succession examines, above all, the perspective of the FB. This study offers an alternative approach, adopting the accountant’s perspective to analyze his/her role and experience in the management of succession.

How library practitioners view knowledge management in libraries

2009 ◽  
Vol 30 (8/9) ◽  
pp. 643-656 ◽  
Author(s):  
Roknuzzaman ◽  
Katsuhiro Umemoto
Keyword(s):  
Knowledge Management ◽  
Information Technologies ◽  
Ways Of Knowing ◽  
Holistic Approach ◽  
Content Type ◽  
Secondary Sources ◽  
E Mail ◽  
Role Of Information ◽  
Practical Implications

PurposeThe main purpose of this paper is to explore library practitioners' views of knowledge management (KM) and its incorporation into library practice.Design/methodology/approachThe study is based on the review of literature available in secondary sources, and the result of interviews of ten library practitioners worldwide. The respondents are purposively selected from the participants' lists of two international conferences held in 2008. The interviews were conducted through e‐mail using a short, structured, and open‐ended questionnaire.FindingsThe ways of knowing and degrees of understanding of KM concepts among the library practitioners are varied. But the most library practitioners have focused on a shallow perception of KM for its incorporation into library practice – dealing with only explicit information and/or knowledge. This study also finds some of the reasons for responding to KM, e.g. increasing value of knowledge in the knowledge economy, role of information technologies, opportunities for improved library practices.Research limitations/implicationsThe study is limited in its scope, conducting interviews of only ten library practitioners worldwide, and hence, generalization may not be derived from the findings.Practical implicationsThe paper suggests that library practitioners need to broaden their understanding, change their traditional mindset, and to apply a holistic approach of KM system design and library practice, focusing on both explicit and tacit knowledge.Originality/valueThe paper investigates the original views of library practitioners regarding KM in libraries.

“Surplus in Man” and the capability-based sustained/total human development

2014 ◽  
Vol 13 (3) ◽  
pp. 260-275
Author(s):  
Dilip Dutta
Keyword(s):  
Human Development ◽  
Design Methodology ◽  
Capability Approach ◽  
Recent Trend ◽  
Holistic Approach ◽  
Content Type ◽  
Practical Implications ◽  
Individual Human ◽  
The Capability Approach

Purpose – This paper aims to define a capability-based sustained/total human development, after reviewing both the concept of “Surplus in Man” as the source for achieving the Vedântic ideal of transcendence, and the capability approach to human development. Design/methodology/approach – The capability-based sustained/total human development has been defined by integrating the Vedântic concept of “Surplus in Man” and the deontological theories of morality into the basic approach to capability-based human development. Findings – An answer to the question: “How to apply a holistic approach to our daily life?” is outlined. Practical implications – An example is provided on the role of yoga and meditation as the key initial bridging forces between the Western and Eastern concept of mental health. Also, the recent trend in a morally demanding lifestyle of a section of people in the Western societies for moving towards a galloping spiritual pluralism has been exemplified. Originality/value – Role of responsibility of an individual human being along with his or her right has explicitly been emphasized in the approach to capability-based sustained/total human development.

Differentiating good from bad

2016 ◽  
Vol 12 (2) ◽  
pp. 166-180
Author(s):  
Lu Chen
Keyword(s):  
Cultural Policy ◽  
Future Research ◽  
Chinese Government ◽  
Content Type ◽  
Cable Channel ◽  
News Reports ◽  
Alternative Approach ◽  
Systematic Understanding ◽  
Practical Implications

Purpose The paper aims to reveal how the Chinese government has tried to regulate transnational cultural flows by applying cultural policies. Design/methodology/approach The paper compares the dissemination of different foreign television programmes in China since the 1980s. The documents of cultural policy released since 1990s, news reports and the statistics of imported dramas since 2000s will be analyzed. Findings The research finds that the Chinese government has treated cultural products from different countries in unequal ways. Political-diplomatic relationships and the need for ideological control, influence the making of cultural policy. Restricting the quota of imported dramas, censorship and propaganda are measures taken by the Chinese government to regulate transnational cultural flows. Research limitations/implications The paper mainly focuses on platforms such as state-owned television stations and internet. The role of pay-cable channel in disseminating imported dramas should be taken into consideration in the future research. Practical implications The paper provides a systematic understanding on the development of Chinese cultural policy. Originality/value The paper offers an alternative approach to explore the policy-oriented dissemination of transnational cultural flows other than market-oriented dissemination.

People hurt people: reconceptualising criminogenic need to promote trauma sensitive and compassion focussed practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jon Taylor ◽  
Kerensa Hocken
Keyword(s):  
Design Methodology ◽  
Holistic Approach ◽  
Service Users ◽  
Content Type ◽  
Trauma Informed ◽  
Human Capacity ◽  
Further Development ◽  
Practical Implications ◽  
Theoretical Overview

Purpose This paper aims to outline the human capacity for harmfulness and details the role of trauma and adversity in the consolidation of harmful capacities. Design/methodology/approach The paper is a theoretical overview and offers a rationale for developing more trauma sensitive practices. Findings The paper proposes compassion focussed therapy (CFT) as an overarching approach to organising interventions. Practical implications The paper invites practitioners to develop a holistic approach to forensic interventions incorporating a collaborative formulation and personal objectives for service users. Originality/value CFT and trauma informed approaches to working with risk are relatively new in the forensic field. This paper provides a rationale for the further development of such approaches within forensic settings.

The role of knowledge diffusion in evolving governance principles for Islamic banking

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Adnan Malik ◽  
Karim Ullah ◽  
Shafiullah Jan ◽  
Muhammad Atiq ◽  
Ali Abdullah
Keyword(s):  
Diffusion Process ◽  
Design Methodology ◽  
Holistic Approach ◽  
Knowledge Diffusion ◽  
Islamic Banking ◽  
Analysis Method ◽  
Content Type ◽  
The Board Of Directors ◽  
Practical Implications

Purpose This study aims to describe the role of knowledge diffusion in evolving governance principles for Islamic banking. Design/methodology/approach This study develops a discursive theoretical debate using the discourse analysis method on the Sharīʿah principles related to interest (Riba), excessive uncertainty (Gharrar) and profit and loss sharing and their convergence with the conventional banking principles of profitability, solvency and liquidity. Findings The study proposes a novel framework that describes how knowledge diffusion bridge-up the Sharīʿah and banking principles in terms of integration of banking principles by Sharīʿah scholars, integration of Sharīʿah principles by managers and the resultant, emergent principles for the governance of Islamic banking. Practical implications The proposed framework can inform professionals on how knowledge of banking practices and Sharīʿah can help them in governing Islamic banking. The Board of Directors may adopt a holistic approach for encouraging enhanced interactions between Sharīʿah scholars and managers. Such interaction may be increasing harmony, reducing conflicts and better coordination resulting in Sharīʿah-compliant and market wise viable products and services, thus increasing banking profitability. Originality/value This is the first study, which acknowledges and illustrates the role of the knowledge diffusion process in evolving governance principles for Islamic banks. This paper contributes to the theory of corporate governance by using the knowledge, aptitude and practice theory lens to examine conceptually how Islamic banking governance principles emerged through the knowledge diffusion process.

Intra-family succession insights: the presence of millennial cohort successors

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aprihatiningrum Hidayati ◽  
Aji Hermawan ◽  
Agus W. Soehadi ◽  
Hartoyo
Keyword(s):  
Interpretative Phenomenological Analysis ◽  
Design Methodology ◽  
Phenomenological Analysis ◽  
Content Type ◽  
Detailed Structural Analysis ◽  
Depth Interview ◽  
Succession Process ◽  
Practical Implications ◽  
Intra Family

PurposeThe purpose of this study is to shed some light on an important phenomenon – how and why intra-family succession may change if millennial cohorts are considered as successors. Specifically, it aims to explore the superordinate themes that support the success of intra-family succession from perspective of two different cohort successors (X and millennial).Design/methodology/approachAn interpretative phenomenological analysis (IPA) was adopted for detailed structural analysis of in-depth interview as it aims to explore meaning of participants' experiences. A total of ten individuals participated in the study.FindingsSeventeen superordinate themes emerged from participants' personal statements and experiences. The themes are grouped into four aspects: namely, characteristics of predecessor and successor, succession process, firm and family and succession output. These aspects were found to be different between X and millennial cohort successors. They then form an empirical model of intra-family succession from both perspectives.Research limitations/implicationsThis study enriches the theory of family firm by considering generational effect of successors on intra-family succession.Practical implicationsAs millennial cohort successors prefer to go directly into business (experiential learning) and are driven by non-material motives (passion-driven), predecessors are expected to utilize them in the process of nurturing and development.Originality/valueThis study considers the role of generation cohort in supporting the success of intra-family succession especially in relation to the characteristics of millennial cohort successors that have been shown to differ from that of X cohort.

Effective crowd policing: empirical insights on avoiding protest violence

2015 ◽  
Vol 38 (1) ◽  
pp. 3-23 ◽  
Author(s):  
Anne Nassauer
Keyword(s):  
Design Methodology ◽  
Specific Interaction ◽  
Interdisciplinary Approach ◽  
Content Type ◽  
The Usa ◽  
Specific Factors ◽  
And Training ◽  
Practical Implications ◽  
Emotional Dynamics

Purpose – The purpose of this paper is to connect sociology, criminology, and social psychology to identify specific factors that keep protests peaceful, discusses empirical examples of effective peacekeeping, and develops practical peacekeeping guidelines. Design/methodology/approach – The analysis systematically compared 30 peaceful and violent protests in the USA and Germany to identify peaceful interaction routines and how they are disrupted. It employed a triangulation of visual and document data on each demonstration, analyzing over 1,000 documents in total. The paper relies on qualitative analysis based on the principles of process tracing. Findings – Results show that specific interaction sequences and emotional dynamics can break peaceful interaction routines and trigger violence. Single interactions do not break these routines, but certain combinations do. Police forces and protesters need to avoid these interaction dynamics to keep protests peaceful. Communication between both sides and good police management are especially important. Research limitations/implications – The paper highlights the need to examine the role of situational interactions and emotional dynamics for the emergence and avoidance of protest violence more closely. Practical implications – Findings have implications for police practice and training and for officers’ and protesters’ safety. Originality/value – Employing recent data and an interdisciplinary approach, the study systematically analyzes peacekeeping in protests, developing guidelines for protest organizers and police.

scholarly journals Understanding students’ emotional reactions to entrepreneurship education

2017 ◽  
Vol 59 (7/8) ◽  
pp. 657-671 ◽  
Author(s):  
Sally Jones ◽  
Sarah Underwood
Keyword(s):  
Interdisciplinary Approach ◽  
Entrepreneurship Education ◽  
Emotional Reactions ◽  
Future Research ◽  
Classroom Environments ◽  
Psychology Education ◽  
Content Type ◽  
Emotional Aspects ◽  
Practical Implications

Purpose The purpose of this paper is to focus on approaches that acknowledge and make explicit the role of emotion in the entrepreneurship education classroom. As entrepreneurship educators, the authors are aware of the affective impacts that entrepreneurship education has on the students and the authors continuously reflect on and support the students through, what is acknowledged in practice, an emotionally charged experience. With this in mind, the authors outline how a variety of disciplines engage with the role of emotions and how an interdisciplinary approach to the topic can support pedagogy. Design/methodology/approach The authors synthesise relevant arguments from four discrete disciplines: neuroscience; psychology, education and entrepreneurship, which have not previously been combined. The authors argue that the role of emotion in learning generally, has been investigated across these disparate disciplines, but has not been brought together in a way that provides practical implications for the development of pedagogy. Findings By synthesising the findings from four bodies of knowledge that engage with emotion, entrepreneurship and education, the authors start to develop a theoretical model based around the concept of the emotional ecology of the classroom. Practical implications The role of emotion in entrepreneurship education is an emerging topic and the authors’ synthesis of research supports further investigation. The authors’ insights will support educators to develop classroom environments that acknowledge relationships between students and between students and educators. Such engagement could help educators and students to appreciate, acknowledge and address the emotional aspects of entrepreneurship education. Originality/value The paper starts to develop new theory around emotions in entrepreneurship education, developing the idea of the emotional “ecology” of teaching environments and highlighting how this might support future research agendas.

Applying Expanded Servicescape to the Hotel Industry

2021 ◽  
pp. 109634802110115
Author(s):  
Seonjeong (Ally) Lee ◽  
Ning-Kuang Chuang
Keyword(s):  
Quality Of Life ◽  
Customer Loyalty ◽  
Physical Environment ◽  
Online Survey ◽  
Hotel Industry ◽  
Holistic Approach ◽  
Environmental Cues ◽  
Practical Implications

The physical environment plays an essential role in customers’ hotel stay experiences. Hotels offer a differentiated atmosphere that creates favorable customers’ evaluations. Based on the significant role of environmental cues, this study investigates the effects of an expanded servicescape on customers’ evaluations, including customer satisfaction, quality of life, and customer loyalty, in the context of the hotel industry. To test the proposed research framework, this study collects data from previous hotel customers and conducts a self-administered, online survey. Findings identified ambience, interactions with employees, authenticity, and fascination positively influenced customers’ satisfaction, which further influenced customer loyalty. Only ambience and fascination positively influenced quality of life, which in turn influenced customer loyalty. Results contributed to the application of expanded servicescape in the hotel context. Results also suggested practical implications of the holistic approach of servicescape in the hotel industry.

A “Learning from Action” workshop in Japan

2019 ◽  
Vol 40 (2) ◽  
pp. 77-83
Author(s):  
Robert Douglas Hinshelwood ◽  
Luca Mingarelli ◽  
Simona Masnata
Keyword(s):  
Far East ◽  
Opportunity To Learn ◽  
Content Type ◽  
Work Activities ◽  
Defensive Role ◽  
Feedback Data ◽  
Experiential Workshop ◽  
First Time ◽  
Practical Implications

Purpose Many people in severe mentally disturbed states do not use language or other symbolic media well or coherently. Therefore, the non-verbal medium needs to be understood by workers with such people. The “Learning from Action” experiential workshop was developed in order to provide an opportunity to learn about hidden messages in the relationships and roles occurring in activities. In August 2017, a workshop was run for the first time in Japan. The purpose of this paper is to report the experience and dynamics observed by the three consultants, who are here the authors of this paper. Design/methodology/approach After the workshop all the staff and members, including interpreters, were invited to give feedback. Findings Analysis of the feedback data showed certain important dynamics, concerning especially dependence, cultural defences and the defensive role of activity in a multicultural context. Research limitations/implications This is an initial experience to be followed up by later feedback and further workshops. Practical implications Workers awareness of non-verbal communication within the roles of work activities is a training possibility. It faces various resistances including the mental health assumptions of meaninglessness of any communication outside the verbal. Originality/value This is a method of training not widely used even in European countries, and is the first in a country in the far east.

Sign in / Sign up

Export Citation Format

Share Document