scholarly journals Creating institutional disruption: an alternative method to study institutions

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Devon Gidley
Keyword(s):  
Design Methodology ◽  
Social Institutions ◽  
New Method ◽  
Institutional Work ◽  
Field Methods ◽  
Content Type ◽  
Alternative Method ◽  
Research Questions ◽  
Institutional Features ◽  
Institutional Actors

PurposeThis paper develops a new method to study institutions based on institutional work theory. Institutional disruption is intentionally utilized to explore the taken-for-granted foundations of social institutions. The paper outlines the method and considerations.Design/methodology/approachTaking inspiration from ethnomethodological breaches, the paper outlines the steps in the new method called researcher initiated institutional disruption (RIID). The four steps are identifying the institution, identifying the institutional actors, selecting the disruption type and disrupting the institution to gather data (action and reaction). RIID utilizes three types of institutional disruption: undermining assumptions and beliefs, resistance and issue raising.FindingsThe new method complements traditional field methods, such as observation, by showing how a researcher can deliberately make taken-for-granted institutional features visible. The paper finds that RIID offers the opportunity to gather different data, but it is not appropriate for every study and carries potential consequences in the field.Originality/valueThis paper contributes to the literature by outlining an innovative use of theory as method. The approach has not previously been detailed and offers the potential to access previously inaccessible research questions, data and theoretical insights.

Coexistence of continuity and change in institutional work

2019 ◽  
Vol 15 (1) ◽  
pp. 1-20
Author(s):  
Cagri Topal
Keyword(s):  
Power Relations ◽  
Design Methodology ◽  
Dynamic Environment ◽  
Institutional Work ◽  
Reciprocal Relations ◽  
Research Directions ◽  
Content Type ◽  
Continuity And Change ◽  
Institutional Actors ◽  
Practical Implications

Purpose The purpose of this paper is to answer the question of how continuity and change coexist in the work of institutional actors who can combine maintenance, disruption and/or creation. Past studies mention this coexistence without an explanation. Design/methodology/approach The paper develops a perspective through literature review. Findings Institutional actors are both socialized into the norm-oriented space of continuity and maintenance through their reciprocal relations and associated social knowledge and roles and disciplined into the goal-oriented space of change and disruption/creation through their power relations and associated expert discourse and subject positions. Their institutional existence indicates a particular combination of reciprocity and power and thus their work includes changing degrees of maintenance, disruption and creation, depending on the nature of this combination. Research limitations/implications The paper points out research directions on the relational conditions of the actors, which facilitate or constrain their work toward institutional continuity or change. Practical implications Organizations whose concern is to continue the existing practices in a stable environment should emphasize reciprocal relations whereas organizations whose concern is to change those practices for more effectiveness in a dynamic environment should emphasize power relations. Also, too much emphasis on either relations leads to inflexibility or instability. Originality/value The paper provides an explanation on the sources of coexistence of continuity and change in institutional work. It also contributes to the discussions on contingency of institutions, resistance productive of institutional change, reflexivity of institutional actors and intersubjective construction of institutional work.

scholarly journals Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

2020 ◽  
Vol 17 (1) ◽  
pp. 51-81 ◽  
Author(s):  
Evgenii Aleksandrov
Keyword(s):  
Design Methodology ◽  
Longitudinal Case Study ◽  
Institutional Work ◽  
Content Type ◽  
Documentary Analysis ◽  
Research Questions ◽  
The University ◽  
Academic Demands

Purpose This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation? Design/methodology/approach This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation. Originality/value This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.

scholarly journals The concept of neutrality: a new approach

2019 ◽  
Vol 76 (1) ◽  
pp. 333-353 ◽  
Author(s):  
Stephen Macdonald ◽  
Briony Birdi
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Information Science ◽  
Social Institutions ◽  
Future Research ◽  
Library And Information Science ◽  
New Approach ◽  
Content Type ◽  
Normative Framework ◽  
Contextual Awareness

Purpose Neutrality is a much debated value in library and information science (LIS). The “neutrality debate” is characterised by opinionated discussions in contrasting contexts. The purpose of this paper is to fill a gap in the literature by bringing these conceptions together holistically, with potential to deepen understanding of LIS neutrality. Design/methodology/approach First, a literature review identified conceptions of neutrality reported in the LIS literature. Second, seven phenomenographic interviews with LIS professionals were conducted across three professional sectors. To maximise variation, each sector comprised at least one interview with a professional of five or fewer years’ experience and one with ten or more years’ experience. Third, conceptions from the literature and interviews were compared for similarities and disparities. Findings In four conceptions, each were found in the literature and interviews. In the literature, these were labelled: “favourable”, “tacit value”, “social institutions” and “value-laden profession”, whilst in interviews they were labelled: “core value”, “subservient”, “ambivalent”, and “hidden values”. The study’s main finding notes the “ambivalent” conception in interviews is not captured by a largely polarised literature, which oversimplifies neutrality’s complexity. To accommodate this complexity, it is suggested that future research should look to reconcile perceptions from either side of the “neutral non-neutral divide” through an inclusive normative framework. Originality/value This study’s value lies in its descriptive methodology, which brings LIS neutrality together in a holistic framework. This framework brings a contextual awareness to LIS neutrality lacking in previous research. This awareness has the potential to change the tone of the LIS neutrality debate.

Lubricant compatibility of FKM seals in synthetic oils

2019 ◽  
Vol 72 (5) ◽  
pp. 557-565
Author(s):  
Dilek Bulut ◽  
Tatjana Krups ◽  
Gerhard Poll ◽  
Ulrich Giese
Keyword(s):  
Polyethylene Glycol ◽  
Design Methodology ◽  
Elevated Temperatures ◽  
Failure Mechanisms ◽  
Standard Test ◽  
New Method ◽  
Static Tests ◽  
Content Type ◽  
Lip Seals ◽  
First Results

Purpose Elastomer seals are used in many applications. They are exposed to lubricants and additives at elevated temperatures, as well as mechanical stresses. They can only provide good sealing function when they have resistance to those factors. There are many elastomer-lubricant compatibility tests based on DIN ISO 1817 in industry. However, they are insufficient and costly. Correlations between the tests and the applications are inadequate. The purpose of this study is investigating lubricant compatibility of fluoroelastomers (FKM) seals in polyethylene-glycol (PG)- and polyalphaolefin (PAO)- based synthetic oils and developing a methodology to predict seal service life. Design/methodology/approach A new compatibility test which is more sufficient in terms of time and cost was developed and compared with a standard test, currently used in industry. Compatibility of FKM radial lip seals with PG- and PAO-based synthetic oils with different additives was investigated chemically and dynamically. Failure mechanisms were examined. Findings The new method and the Freudenberg Flender Test FB 73 11 008 showed similar results concerning damages and similar tendencies regarding wear. The additive imidazole derivative was the most critical. Static tests give indications of possible chemically active additives, but alone they are insufficient to simulate the dynamic applications. Originality/value The paper describes a new method to investigate elastomer-lubricant compatibility and gives first results with a variety of lubricants.

Building maps: GIS and student engagement

2018 ◽  
Vol 35 (4) ◽  
pp. 9-12
Author(s):  
Emily McGinn ◽  
Meagan Duever
Keyword(s):  
Student Engagement ◽  
Digital Humanities ◽  
Design Methodology ◽  
Course Design ◽  
Project Planning ◽  
Central Concept ◽  
Content Type ◽  
Innovative Research ◽  
Research Questions ◽  
Tools And Methods

Purpose This paper aims to detail the use of ESRs ArcMap in the undergraduate history classroom, as an example of pedagogical inquiry and as a method for integrating digital humanities (DH) tools and methods directly into humanities research and pedagogy. Design/methodology/approach This class is an example of pedagogical inquiry and a method for integrating DH tools and methods directly into humanities research and pedagogy. Findings With this approach, students see the immediate application of DH to traditional humanities objects of study and aid these in the pursuit of innovative research questions and methods. Originality/value The use of DH in traditional humanities classrooms as a central concept with experts from the libraries integrated into course design and project planning is unique and is a model that could be implemented at other institutions.

Exploring the motivations of tourism social entrepreneurs

2016 ◽  
Vol 28 (6) ◽  
pp. 1137-1154 ◽  
Author(s):  
Ziene Mottiar
Keyword(s):  
Social Entrepreneurship ◽  
Design Methodology ◽  
Local Community ◽  
Positive Impact ◽  
National Strategy ◽  
Social Entrepreneurs ◽  
Content Type ◽  
Key Informant ◽  
Research Questions ◽  
Tourism Destinations

Purpose The purpose of this paper is to examine the motivations of social entrepreneurs. It explores the case of the Gathering in Ireland in 2013, when against a backdrop of recession, the national Government encouraged individuals and communities to organize events and invite the Diaspora to visit Ireland as a way of helping the country to revitalize. Some 5,000 events took place across the country during the year, and this paper examines this in the context of social entrepreneurship. Three research questions are posed: Who were these tourism and social entrepreneurs who organized events as a result of the Gathering? What motivated them to engage in these activities? Will this social entrepreneurship activity be maintained beyond 2013 and how has it been impacted by the Gathering? Design/methodology/approach The empirical research was conducted in two counties in Ireland, Co. Kerry and Co. Westmeath. The research tools used were key informant interviews, a survey of event organizers and focus groups. Findings Key findings show that the Gathering has resulted in the emergence of new social entrepreneurs, but it has also had a positive impact on those who had run their events before, as it made them be more strategic in the way they planned and ran their event and also resulted in them thinking about these events in terms of tourists rather than just the local community. They also developed new skills which will aid their future development. It is clear that social entrepreneurs can play a fundamental role in the development of tourism destinations, and this is an important topic for researchers in tourism to be concerned about. Originality/value The originality of this paper lies in the fact that it addresses the issue of motivation of social entrepreneurs and challenges us to think more about how these types of entrepreneurs identify the problem that they will address. Furthermore, this case shows that the motivation for such action can be prompted by a national strategy, rather than as the literature heretofore represented it as an innate motivation that materialized and developed within particular individuals.

Performance assessment of the complex repairable system with n-identical units under (k-out-of-n: G) scheme and copula linguistic repair approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
V. V. Singh ◽  
Abubakkar Idris Mohhammad ◽  
Kabiru Hamisu Ibrahim ◽  
Ibrahim Yusuf
Keyword(s):  
Complex System ◽  
Design Methodology ◽  
New Method ◽  
Social Implications ◽  
Repairable System ◽  
Variable Technique ◽  
Content Type ◽  
Different Types ◽  
Theoretical Assessment ◽  
Practical Implications

PurposeThis paper analyzed a complex system consisting n-identical units under a k-out-of-n: G; configuration via a new method which has not been studied by previous researchers. The computed results are more supportable for repairable system performability analysis.Design/methodology/approachIn this paper, the authors have analyzed a complex system consisting n-identical units under a k-out-of-n: G; configuration via a new method which has not been studied by previous researchers. The supplementary variable technique has employed for analyzing the performance of the system.FindingsReliability measures have been computed for different types of configuration. It generalized the results for purely series and purely parallel configurations.Research limitations/implicationsThis research may be beneficial for industrial system performances whereas a k-out-of-n-type configuration exists.Practical implicationsNot sure as it is a theoretical assessment.Social implicationsThis research may not have social implications.Originality/valueThis work is the sole work of authors that have not been communicated to any other journal before.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

Earnings management and goodwill impairment

2016 ◽  
Vol 17 (1) ◽  
pp. 120-147 ◽  
Author(s):  
Giuseppe Davide Caruso ◽  
Elisa Rita Ferrari ◽  
Vincenzo Pisano
Keyword(s):  
Earnings Management ◽  
Design Methodology ◽  
Income Smoothing ◽  
Financial Accounting ◽  
Current Debate ◽  
Managerial Behavior ◽  
Content Type ◽  
Listed Firms ◽  
Goodwill Impairment ◽  
Research Questions

Purpose – The purpose of this paper is to understand whether managerial behavior in impairing goodwill arising from M & As has changed after the adoption of IAS/IFRS, searching for evidences of earnings management (EM) practices. Thus, our goal is to provide a response to the following research questions. Are goodwill impairments used by listed firms’ managers to manipulate earnings? If so, what kind of EM practice is mostly used? Design/methodology/approach – In this paper the authors tested the following hypothesis: H1. In the year of the deal’s closure and in the following four years, the management detects impairment of goodwill in difformity with the previous Italian regulations and related accounting practices. Moreover, the authors tried to determine, for each considered firms, potential symptoms of typical DEM practices widely debated in the financial accounting literature (income smoothing, income minimization, income minimization, or big bath accounting). Findings – Our analysis does not prove evidence of certain EM practices, but it highlights very clearly that, after the adoption of IAS/IFRS, managers’ behavior has deeply changed. Moreover, the analysis shows that there is no univocal choice in favor of a specific EM practice and that every firm pursues its own “strategy.” Originality/value – Considering the importance of the topic from both the perspectives of managerial (with regard to M & As valuation processes) and financial accounting (with regard to intangibles valuation fulfilled by applying the impairment test instead of the amortization), this work aims to provide a multi-dimensional contribution to the current debate.

Wildcards – natural and artificial: the combination of a panel of experts and Fuzzy TOPSIS

foresight ◽  
2017 ◽  
Vol 19 (1) ◽  
pp. 15-30 ◽  
Author(s):  
Mohsen Mohammadi ◽  
Mohammad Rahim Eivazi ◽  
Jafar Sajjadi
Keyword(s):  
Design Methodology ◽  
Fuzzy Topsis ◽  
New Method ◽  
Weak Signals ◽  
Content Type ◽  
Participatory Foresight ◽  
The Future ◽  
Similar Character ◽  
Topsis Model

Purpose The purpose of this paper is threefold: to classify wildcards into three particular types sharing similar characteristics; use the Fuzzy TOPSIS as a new method in foresight to turn qualitative ideas into quantitative ones; and apply a combination of Fuzzy TOPSIS and a panel of experts to prioritize weak signals. Design/methodology/approach In this paper, the authors classify wildcards into three particular types which share similar character: natural wildcards, artificial wildcards (Degree 1) and artificial wildcards (Degree 2). Wildcards point to unexpected and surprising events including important results that can form watershed in the development of a specific trend. In addition, the authors present a Fuzzy TOPSIS model which can be used in various cases to prioritize a number of weak signals and put them in order, so that the most important ones are likely to yield the wildcard in the future Findings The authors presented a classification of wildcards with the same characteristics being natural wildcards, artificial wildcards (Degree 1) and artificial wildcards (Degree 2). The authors also prioritized the weak signals to deal with the most important ones and take appropriate action in advance so as to minimize possible damages and maximize the benefits of potential wildcards in an uncertain environment. Originality/value In this paper, the authors report on the prioritizing of weak signals by applying Fuzzy TOPSIS and classify wildcards. This is significant because, by identifying the most important weak signals, appropriate actions can be taken in the future if necessary. The paper should be of interest to readers in the area of participatory foresight.

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