The investment turn

Author(s):  
Rodney J. Dormer

Purpose The purpose of this paper is to explore the recently increased use of the word “investment” in the public management discourse. In particular, it examines the implications of this for accounting and public governance. It asks, is that discourse simply concerned to account for “investment” in the efficient provision of public goods and services? Or does it also seek to hold governments, and government agencies, to account for the results they achieve and, more broadly, for their investment in, and stewardship of, the capacity to do so in the future? Design/methodology/approach The paper draws on a range of literature as well as speeches made by both New Zealand politicians and officials to track the emergence and evolution of a discourse in respect of “an investment approach”. As such, the analysis represents a diachronic approach for, as Jäger and Meyer (2009) note: “To identify the knowledge of a society on a topic, the analyst has to reconstruct the genesis of this topic” (p. 46). Findings The initial adoption of “an investment approach” occurred in the context of attempts to gain a clearer focus on, and accountability for, the results of government interventions. Subsequently, a broader, and arguably more classic, conception of public investment has involved a developing focus on changes to the nation’s economic, social and environmental capitals. Both approaches provide significant practical challenges for accounting and the continued relevance of the accounting profession. Research limitations/implications The paper points to an urgent need to engage the accounting profession in debates that extend beyond the adoption of accrual accounting for the control of inputs and the provision of outputs. It is suggested that a future research agenda should focus on how models of well-being, and the public capitals that enable well-being, might be better accounted for and monitored. Originality/value This paper provides an insight into the emergence, spread and ultimate fading of the use of the word “investment” in the public policy discourse in New Zealand. However, it also places that process in a wider development that is focusing on citizens’ well-being. In so doing, it also highlights the challenges for the accounting profession created by the investment turn – whether relating to investment in operational activities or in public capitals.

2020 ◽  
Vol 31 (1) ◽  
pp. 1-33
Author(s):  
Arafat Rahman

PurposeThe purpose of this paper is to identify the sources and categories of well-being from the transformative service research (TSR) domain. The paper also aims to offer a unified framework of sources and categories of well-being and several future research agenda.Design/methodology/approachA systematic literature review method is applied to address the study aims. A three-phase approach has been applied, which produced a total of 70 peer-reviewed empirical studies for the review.FindingsThe analysis has identified five major sources and their underlying sub-sources of well-being. The major sources are organization-, individual-, collective-, service system-, and situation-driven sources. The findings further identified two major categories or well-being showing the capacity and functioning, and subjective appraisals of life conditions. The identified sources and categories of well-being develop a unified framework showing a simplistic path or relations between the sources and the categories.Research limitations/implicationsThe paper offers several research agenda explaining what source-related issues can be addressed for enhancing well-being for various entities. It also adds a proposed schema and research questions for examining the possible relations and influences between the sources of well-being and social well-being of individuals.Practical implicationsPractitioners can get important insights about the matters over which they have little or no control such as the activities, motives and processes that take place in individuals' and collectives' spheres and mechanisms of supports in social networks.Originality/valueThe paper is the first to offer a systematic review on the empirical studies of the TSR domain identifying a comprehensive list of sources and categories of well-being and a resulting unified framework and research agenda.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sarah Dodds ◽  
Rebekah Russell–Bennett ◽  
Tom Chen ◽  
Anna-Sophie Oertzen ◽  
Luis Salvador-Carulla ◽  
...  

PurposeThe healthcare sector is experiencing a major paradigm shift toward a people-centered approach. The key issue with transitioning to a people-centered approach is a lack of understanding of the ever-increasing role of technology in blended human-technology healthcare interactions and the impacts on healthcare actors' well-being. The purpose of the paper is to identify the key mechanisms and influencing factors through which blended service realities affect engaged actors' well-being in a healthcare context.Design/methodology/approachThis conceptual paper takes a human-centric perspective and a value co-creation lens and uses theory synthesis and adaptation to investigate blended human-technology service realities in healthcare services.FindingsThe authors conceptualize three blended human-technology service realities – human-dominant, balanced and technology-dominant – and identify two key mechanisms – shared control and emotional-social and cognitive complexity – and three influencing factors – meaningful human-technology experiences, agency and DART (dialogue, access, risk, transparency) – that affect the well-being outcome of engaged actors in these blended human-technology service realities.Practical implicationsManagerially, the framework provides a useful tool for the design and management of blended human-technology realities. The paper explains how healthcare services should pay attention to management and interventions of different services realities and their impact on engaged actors. Blended human-technology reality examples – telehealth, virtual reality (VR) and service robots in healthcare – are used to support and contextualize the study’s conceptual work. A future research agenda is provided.Originality/valueThis study contributes to service literature by developing a new conceptual framework that underpins the mechanisms and factors that influence the relationships between blended human-technology service realities and engaged actors' well-being.


2019 ◽  
Vol 33 (1) ◽  
pp. 5-15 ◽  
Author(s):  
Raechel Johns ◽  
Janet Davey

Purpose The purpose of this study is to identify the role of mediators in supporting value co-creation for vulnerable consumers in a service context. The authors propose that in transformative services, the roles of actor mediators facilitate control and empowerment for the vulnerable consumer – labelling these transformative service mediators (TSMs). Design/methodology/approach The authors develop a theoretical framework for the activities of mediators in value co-creation considering the interrelationships of vulnerability, structure and agency. The authors then use Prahalad and Ramaswamy’s DART (Dialogue, Access, Risk Assessment and Transparency) model as the integrating framework to describe the TSM roles in the context of the foster care service ecosystem. Findings The authors introduce a future research agenda regarding TSM roles in transformational service experiences and value co-creation with vulnerable consumers. Service researchers and providers are encouraged to explore effective training and motivation of TSMs. Research limitations/implications Understanding value co-creation for vulnerable consumers is an emerging area in service research. The TSM concept introduces a new approach to explore how value co-creation and transformative outcomes can be enhanced in service contexts where consumers experience vulnerability. Practical implications This paper presents an agenda for future research. The outcomes of future research based on TSM roles may help guide service providers in identifying opportunities for enhancing well-being and reducing vulnerability in service delivery. Originality/value This paper suggests that exploring the role of TSMs in the service process offers new insights into reducing vulnerability in service relationships.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giorgia Mattei ◽  
Giuseppe Grossi ◽  
James Guthrie A.M.

Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance. Originality value This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.


2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Krishnan Mysore ◽  
Konstantinos Kirytopoulos ◽  
Seungjun Ahn ◽  
Tony Ma

Purpose Adverse situations negatively impact project stakeholders’ engagement. Past research has sporadically investigated adverse situations affecting stakeholder engagement but lacks a thorough empirical investigation. The paper aims to discuss this issue. Design/methodology/approach A web survey was designed to address the knowledge gap of the identification of the impactful adverse situations during multi-stakeholder engagement. The research yielded 144 completed responses from multi-stakeholders engaged in globally distributed ICT projects. Findings Exploratory factor analysis revealed eight factors that underpin 26 adverse situations. The top factors, ranked in terms of importance according to their Relative Importance Index (RII) are: dysfunctional conflicts, dearth of reasoning, glitches in project governance, clash of personalities. Research limitations/implications This research reveals the factors that can impact engagement in the form of meaningful clusters and dimensions and opens-up a future research agenda toward causation and mitigation studies related to adversarial stakeholder engagement. The study focuses on globally distributed ICT projects and has not explored generalizability in other sectors. Practical implications This research enables project managers and stakeholder analysts to get an understanding on the importance of different dimensions of adverse situations in the way stakeholders think, act and emote. Social implications Awareness on the potential adversarial stakeholder engagement helps in effectively managing the sustained stakeholder relationships and mental well-being of project stakeholders. Originality/value This research contributes to project management practice, as it reveals the underlying factors of adverse situations occurring during multi-stakeholders’ engagement, provides clarity on their components and ranks them in terms of importance for their overall effect on stakeholders’ engagement.


2020 ◽  
Vol 11 (3) ◽  
pp. 295-324
Author(s):  
Alex Anlesinya ◽  
Pattanee Susomrith

Purpose This study aims to systematically review sustainable human resource management (HRM) research with the aim of establishing its research themes, methods and contextual focus to develop a better understanding of the state of the field and the gaps in the research, as well as to propose a future research agenda. Design/methodology/approach This study uses a systematic literature review method that involves the use of 122 studies from six reputable databases covering January 2003 to March 2020. Findings There is an over-concentration on the ecological perspective of sustainable HRM and managers dominate the examined population. Moreover, there are geographical imbalances in sustainable HRM research. More so, the idea of bundling sustainable HRM practices together has received scanty research attention relative to the individual sustainable HRM best practices. Consequently, from a strategic HRM perspective, the authors highlight various ways to bundle sustainable HRM practices together. Also, the authors suggest that the ability-motivation-opportunity enhancing (AMO) theory’s perspective provides particularly useful means for this investigation. Furthermore, the findings suggest that sustainable HRM can influence organisations to become more competitive and effective in their quests to ensure economic prosperity, social well-being and ecological outcomes for their stakeholders. Practical implications The evidence reveals that there are significant gaps in the literature on the topic and confirms that the field is still at its developmental stage. Hence, there is a need for more rigorous research on the topic to help develop a better understanding of this new field. Originality/value This study contributes by providing the first comprehensive review of sustainable HRM themes, methods and contextual focus and by proposing future research agenda. It, therefore, offers a valuable point of departure for those moving into the sustainable HRM domain, as well as valuable insights for those already working in this space.


2020 ◽  
Vol 31 (6) ◽  
pp. 1131-1148 ◽  
Author(s):  
Alexander P. Henkel ◽  
Martina Čaić ◽  
Marah Blaurock ◽  
Mehmet Okan

PurposeBesides the direct physical health consequences, through social isolation COVID-19 affects a considerably larger share of consumers with deleterious effects for their psychological well-being. Two vulnerable consumer groups are particularly affected: older adults and children. The purpose of the underlying paper is to take a transformative research perspective on how social robots can be deployed for advancing the well-being of these vulnerable consumers and to spur robotic transformative service research (RTSR).Design/methodology/approachThis paper follows a conceptual approach that integrates findings from various domains: service research, social robotics, social psychology and medicine.FindingsTwo key findings advanced in this paper are (1) a typology of robotic transformative service (i.e. entertainer, social enabler, mentor and friend) as a function of consumers' state of social isolation, well-being focus and robot capabilities and (2) a future research agenda for RTSR.Practical implicationsThis paper guides service consumers and providers and robot developers in identifying and developing the most appropriate social robot type for advancing the well-being of vulnerable consumers in social isolation.Originality/valueThis study is the first to integrate social robotics and transformative service research by developing a typology of social robots as a guiding framework for assessing the status quo of transformative robotic service on the basis of which it advances a future research agenda for RTSR. It further complements the underdeveloped body of service research with a focus on eudaimonic consumer well-being.


2018 ◽  
Vol 15 (1) ◽  
pp. 35-43 ◽  
Author(s):  
Guoxin Ma

Purpose This paper aims to bring to the fore some neglected implications of the dual employment systems in China, especially for the public sector. Design/methodology/approach This paper reinterprets some recent developments in understanding Chinese employments and incorporates the relevant research in arguing for a dualistic view of employment in China[1]. Findings In highlighting the unique dualistic employment contexts in China and an indigenous phenomenon of “unequal pay for equal work”, this paper finds public management studies in China to deserve a separate platform for future research. Research limitations/implications Future Chinese management studies on public sector should contextualise their findings and conclusions, taking into account the employment structure at their research settings. More studies on the public sector are needed to better understand the dualistic Chinese employment relationships, especially for better public management policies and practices in China. Social implications It calls for more scholarly attention on the social injustice embedded in the dualistic employment in China. Originality/value It extends the ongoing discussions of Chinese employment reform and its implications on organising work and employment in China, while unveils important implications of the dualistic employment for future Chinese management research, especially in the public sector.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michail Nerantzidis ◽  
Michail Pazarskis ◽  
George Drogalas ◽  
Stergios Galanis

PurposeThis study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus and criticisms of the literature on public sector IA? What is the future of public sector IA research?Design/methodology/approachWe adopt a systematic literature review approach and analyze 78 peer-reviewed journal articles published between 2010 and 2019. We evaluate five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic areas and MSCI country classification. Similarly, we use four criteria to present the focus and criticisms of the literature (RQ2), namely, type of organizational respondent, research instrument, theories and research theme examined. Finally, we use two criteria to propose new directions for future research (RQ3), namely, the directions resulted from RQ1 and RQ2 and the directions highlighted by the 10 most cited studies in the IA literature (i.e. out of the 78 papers identified).FindingsWe find an increase of publications up to 2017, most of which are single country–focused, particularly on emerging markets. Moreover, we note that IA has been studied at all government levels, most often at the local government level. Although we identify multiple research themes examined in the literature, most studies emphasize “governance” and “operational effectiveness” using quantitative analysis, without reference to any theory. By analyzing these key features, we critically interpret the challenges as well as the skepticism that may surface by researchers. Finally, considering implications from this stream of research and analyzing the most influential studies, we recommend new avenues for investigation such as comparative studies among countries and different markets that provide further evidence on the international and regional levels and studies on the effect of cultural, institutional and demographical characteristics in IA.Practical implicationsOur results will help researchers, practitioners and consultants to identify the key issues related with IA.Originality/valueThis study is the first to provide a systematic literature review on public sector IA. Furthermore, it develops insights, critical reflections and avenues for future research in this field.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Diane Seddon ◽  
Emma Miller ◽  
Louise Prendergast ◽  
Don Williamson ◽  
Joyce Elizabeth Cavaye

Purpose There is a growing policy impetus to promote carer well-being through the provision of personalised short breaks. However, understanding of what makes for a successful personalised short break is limited. This paper aims to identify key evidence gaps and considers how these could be addressed. Design/methodology/approach A scoping review mapping the evidence base relevant to respite and short breaks for carers for older people, including those living with dementia, was completed. National and international literature published from 2000 onwards was reviewed. The scoping review focused on well-being outcomes, identified by previous research, as being important to carers. Findings Most studies investigating the outcomes of short breaks for carers supporting older people focus on traditional day and residential respite care. Although there have been developments in more personalised break options for carers, research exploring their impact is scarce. There is limited knowledge about how these personalised breaks might support carers to realise important outcomes, including carer health and well-being; a life alongside caring; positive caregiving relationships; choices in caring; and satisfaction in caring. Three priority lines of inquiry to shape a future research agenda are identified: understanding what matters – evidencing personalised short break needs and intended outcomes; capturing what matters – outcomes from personalised short breaks; and commissioning, delivering and scaling up personalised short breaks provision to reflect what matters. Originality/value This paper contributes to the development of an outcome-focused research agenda on personalised short breaks.


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