The role of digital transformation in enabling continuous accounting and the effects on intellectual capital: the case of Oracle

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maria Federica Izzo ◽  
Marco Fasan ◽  
Riccardo Tiscini
Keyword(s):  
Intellectual Capital ◽  
Digital Transformation ◽  
Structured Interviews ◽  
Collaborative Relationships ◽  
Content Type ◽  
Emerging Trends ◽  
Technology Corporation ◽  
Decision Making Processes ◽  
Practical Implications

Purpose This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the paper provides momentum for the emerging trends of the DT movement in the field of accounting. Design/methodology/approach The analysis relies on the exploratory case study of Oracle, a multinational computer technology corporation that is constantly involved in DT processes. Data sources include semi-structured interviews and internal documentation. Findings The paper shows how CA is facilitated by DT, a process that allows collaborative relationships, learning and transparency. These activities contribute to IC empowerment through three main mechanisms: empowerment through dialogue, empowerment through learning and increased reliability of data. Practical implications The findings have practical implications by showing how DT applied to accounting provides a highly transparent way to collect, manage and analyze financial data, freeing time for high-value activities, optimizing decision-making processes and increasing IC. Originality/value DT and digital technologies have created new opportunities for companies – worldwide – to elaborate and communicate accounting information. The originality of this research derives from connecting DT to the relatively innovative topic of CA.

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.

Drivers for voluntary intellectual capital reporting based on agency theory

2019 ◽  
Vol 20 (2) ◽  
pp. 264-281 ◽  
Author(s):  
Viktoria Goebel
Keyword(s):  
Propensity Score ◽  
Agency Theory ◽  
Propensity Score Matching ◽  
Intellectual Capital ◽  
Integrated Reporting ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications ◽  
Management Report

PurposeThe purpose of this paper is to investigate the drivers for voluntary intellectual capital (IC) reporting based on agency theory. This study responds to calls for critical investigations of IC reporting utilising Goebel’s (2015a) IC measuring approach to investigate the role of IC value and mispricing for IC reporting.Design/methodology/approachA mandatory management report offers a unique research setting in Germany. The content analysis results of 428 German management reports are used in a regression analysis with leverage, ownership diffusion, IC value and mispricing. Additionally, a propensity score matching approach examines the relationship between IC reporting and IC value.FindingsThe regression results show that companies use voluntary IC reporting to encounter mispricing. IC reporting is negatively associated with leverage, whereas ownership diffusion and IC value show no significant results. The propensity score matching approach is also not significant.Research limitations/implicationsThis study contributes to strengthening and testing agency theory for IC reporting. As mispricing is identified to play an important role for IC reporting, IC research should account for mispricing.Practical implicationsThe findings suggest to reopen a discussion on the declared aims of the German management report and the international integrated reporting model to provide information on value creation, as IC value shows no link to IC reporting.Originality/valueThis study innovatively links IC reporting to IC value and mispricing to investigate drivers for voluntary IC reporting.

Bank officers’ perceptions and uses of qualified audit reports

2014 ◽  
Vol 11 (3) ◽  
pp. 215-237 ◽  
Author(s):  
Nina Sormunen
Keyword(s):  
Financial Statements ◽  
Structured Interviews ◽  
Content Type ◽  
Factors Affecting ◽  
Going Concern ◽  
Other Information ◽  
Audit Reports ◽  
Going Concern Reports ◽  
Practical Implications

Purpose – The purpose of this study is to provide insights into the perceptions and uses of qualified audit reports in financial statements of small- and medium-sized enterprises (SMEs). As there is a long-standing debate on the usefulness of auditor’s going-concern reports, this study aims to provide insights into the factors that affect how banks perceive and use going-concern reports. Design/methodology/approach – Semi-structured interviews with bank officers were conducted. Findings – The study findings demonstrated that bank officers considered that the going-concern report provided information, although they did not regard the information as being particularly useful. The main factors affecting the usefulness of information are use of other information sources and bank officers’ perceptions of auditing. Other factors are also presented and discussed in the current research paper. Practical implications – Regulators have taken the action to improve the auditor’s reporting model, and the findings provided by this study are important because they provide a deeper understanding of the perceptions and uses of audit reports from smaller companies. The study also contributes knowledge about the role of audit reports in the context of SMEs finance. Originality/value – This is one of the first studies to use a qualitative approach to examine factors that affect the use of going-concern reports.

The utility of relationships in the creation and maintenance of an event portfolio

2018 ◽  
Vol 36 (2) ◽  
pp. 260-275 ◽  
Author(s):  
Donna M. Kelly ◽  
Sheranne Fairley
Keyword(s):  
Process Model ◽  
Structured Interviews ◽  
Content Type ◽  
Key Stakeholders ◽  
Strategic Goals ◽  
The Creation ◽  
Practical Implications ◽  
Insight Into

Purpose Event portfolios promote synergies among events and stakeholders within a destination in order to maximise resources. The purpose of this paper is to examine the role of relationships in the creation and maintenance of an event portfolio using the four stages of Parvatiyar and Sheth’s (2000) process model of relationship marketing: formation, management and governance, performance evaluation, and evolution. Design/methodology/approach Nine semi-structured interviews were conducted with tourism and government stakeholders involved in the creation and maintenance of an event portfolio within a single destination. Findings The destination outlined clear strategic goals through an event strategy. An Events Board was established to bring together key stakeholders from tourism, events, and government to oversee the development of an event portfolio. The Events Board gave advice to relevant tourism and government stakeholders on which events they should provide funding. Developing relationships was not a stated objective, but the Events Board realised the importance of relationships to create and maintain the destination’s event portfolio. Long-term funding contracts were used as a mechanism to establish relationships and were an impetus for interaction. Relationships were also maintained through dedicated staff who managed the relationships between the destination stakeholders and the events. Practical implications Understanding factors that contribute to the successful creation and maintenance of event portfolios can inform destination stakeholders who are responsible for generating tourism through events. Originality/value Limited research has examined the creation and maintenance of event portfolios. This study provides insight into the central importance of relationships in creating and maintaining an event portfolio.

scholarly journals A place to call home: perspectives on offender community reintegration

2016 ◽  
Vol 18 (4) ◽  
pp. 283-291 ◽  
Author(s):  
Emma Tarpey ◽  
Hannah Friend
Keyword(s):  
Housing Association ◽  
Supported Housing ◽  
Community Reintegration ◽  
Structured Interviews ◽  
Content Type ◽  
North West ◽  
Housing Scheme ◽  
Good Lives ◽  
Practical Implications

Purpose The purpose of this paper is to explore offenders’ experiences of community reintegration facilitated by a supported housing scheme. Design/methodology/approach Data were derived from five semi-structured interviews with prolific offenders who were participating in a UK “north west housing association” scheme; a community reintegration programme for offenders released from prison. Findings Thematic analysis demonstrated four predominant themes, these were: “the decision to change”, “self-fulfilment”, “a place to call home” and “a suitable support system”. The themes are discussed in relation to the Good Lives Model. Practical implications Participation in the housing scheme was a key component of the reintegration process, which positively facilitated lifestyle change. Originality/value This research considers the often “unheard” perspectives of prolific offenders and highlights the significant role of community housing schemes in supporting successful community reintegration.

scholarly journals The role of national intellectual capital in the digital transformation of EU countries. Another digital divide?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jadranka Švarc ◽  
Jasminka Lažnjak ◽  
Marina Dabić
Keyword(s):  
Human Capital ◽  
Digital Divide ◽  
Conceptual Model ◽  
Intellectual Capital ◽  
Digital Transformation ◽  
Member States ◽  
Content Type ◽  
Eu Member States ◽  
The Eu

PurposeThis study, an exploratory one, aims to empirically investigate the association of national intellectual capital (NIC) with the national digital transformation readiness of the European Union's (EU’s) member states. Apart from building the conceptual model of NIC, this study explores the role of NIC dimensions in the digital divide between European countries.Design/methodology/approachBased on the literature review and the available EU statistical data and indexes, the theoretical framework and conceptual model for NIC were developed. The model explores the relation of NIC and its dimensions (human, social, structural, relational and renewable/development capital) on the readiness of European countries for digital transformation and the digital divide. Significant differences between EU countries in NIC and digital readiness were tested. Multiple linear regression was used to explore the association of each NIC dimension with digital transformation and digital divide within the EU.FindingsDespite a positive association between all dimensions of NIC and digital transformation readiness, the proposed model of NIC was not confirmed in full. Regression analysis proved social capital and working skills, a dimension of human capital, to be the predictors of digital transformation at a national level, able to detect certain elements of digital divide between EU member states. Structural capital, knowledge and education, as dimensions of human capital, were predictors of the digital divide in terms of the integration of digital media in companies.Research limitations/implicationsThis research has a limited propensity for generalisation due to the lack of common measurement models in the field of NIC exploration.Practical implicationsThis research offers policy makers an indication of the relationships between NIC and digital transformation, pointing out which dimensions of NIC should be strengthened to allow the EU to meet the challenges of digital economy and to overcome the digital divide between EU member states.Social implicationsThe use of digital technologies is key in creating active and informed citizens in the public sphere and productive companies and economic growth in the business sphere.Originality/valueThis study provides an original theoretical framework and conceptual model through which to analyse the relationship between NIC and digital transformation, which has thus far not been explored at the level of the EU. This research makes an original contribution to the empirical exploration of NIC and produces new insights in the fields of digital transformation and intellectual capital.

The challenges of introducing internal social media – the coordinators’ roles and perceptions

2017 ◽  
Vol 21 (1) ◽  
pp. 2-16 ◽  
Author(s):  
Vibeke Thøis Madsen
Keyword(s):  
Social Media ◽  
Design Methodology ◽  
Structured Interviews ◽  
Content Type ◽  
Daily Routines ◽  
Work Related ◽  
Top Managers ◽  
Internal Social Media ◽  
Practical Implications

Purpose The purpose of this paper is to explore the challenges associated with introducing internal social media (ISM) into organizations in order to help them reap the benefits of coworker communication on ISM. Design/methodology/approach The paper is based on an exploratory study in ten organizations. The data were collected in semi-structured interviews with ISM coordinators in Spring 2014. Findings According to the ISM coordinators, four challenges were associated with introducing ISM: coworkers could perceive communication on ISM as not work related; coworkers might not understand the informal nature of communication on ISM, and self-censorship might stop them communicating on ISM; ISM was not considered a “natural” part of the daily routines in the organizations; and top managers mainly supported ISM in words, not in action. Research limitations/implications The study is based on the perceptions of ISM coordinators. Further research is called for to explore both coworker perceptions and actual communication on ISM. Practical implications Practitioners introducing ISM should be aware of these four challenges, and should help coworkers to make sense of communication on ISM as work-related communication among coworkers. ISM coordinators’ perceptions of their own role in relation to coworker communication on ISM make a difference. Originality/value The study provides insights into the key challenges associated with introducing ISM, as well as the role of ISM coordinators as community facilitators and sense-givers.

The influence of power position on the depth of collaboration

2014 ◽  
Vol 19 (1) ◽  
pp. 17-30 ◽  
Author(s):  
Anni-Kaisa Kähkönen
Keyword(s):  
Power Relations ◽  
Dyadic Relationships ◽  
Structured Interviews ◽  
Collaborative Relationships ◽  
Content Type ◽  
Case Research ◽  
Unexplored Area ◽  
Research Gap ◽  
Practical Implications ◽  
Power Position

Purpose – This paper aims to analyze the influence of power on the depth of collaboration by discussing the power relations and collaborative relationships between buyers and suppliers in networks. The aim is to shed light on how power position in a network influences the depth of collaboration. Design/methodology/approach – The study utilizes a case research as a method and analyzes a network from the Finnish food industry. The empirical data comprises 29 semi-structured interviews conducted among the personnel of four case companies. Findings – The findings of the study suggest that the network actors' power relations affect the form of the relationships. It seems that power influences the depth of collaboration, which is minimal if the actors do not have balanced power positions. Highlighting the importance of the network context, the results also indicate that the role and position in the network may crucially determine the character of the power relations if the actors are otherwise in balanced positions. Practical implications – The results have implications for purchasing and supply chain managers and practitioners in terms of shedding light on the relation between power and collaboration. It enhances understanding of how power influences collaboration, and of how a wider network perspective could determine the power relations between the companies. Managers need to be aware of the effects of power on the nature of their relationships and, moreover, on the depth of collaboration. This enhances their ability to determine their positions in relation to other companies, and to develop relationships offering opportunities for deeper collaboration. Originality/value – The literature review reveals that the issues of power and collaboration in the network context have rarely been connected and discussed in relation to each other. This constitutes a clear and notable research gap given the implication that the relation between power and collaboration, in terms of the influence of power position, is still an unexplored area. Moreover, whereas most previous studies on the phenomenon of power concentrate on analyzing dyadic relationships, this study raises the question of the network context.

The consumer’s perspective on evaluating products: service is the key

2015 ◽  
Vol 29 (3) ◽  
pp. 200-210 ◽  
Author(s):  
Jason Oliver
Keyword(s):  
Service Industries ◽  
Special Treatment ◽  
Structured Interviews ◽  
Content Type ◽  
Product Categories ◽  
Manufacturing Environments ◽  
Relational Behaviors ◽  
Service Perspective ◽  
Practical Implications

Purpose – This paper aims to begin to remedy deficiencies in the understanding of how the increased focus on service, even in manufacturing environments, relates to consumer desire for relationships. The role of relationships in both services and physical goods has taken on a new meaning that should be further explored. Design/methodology/approach – The qualitative study reported in this paper examines the extent to which consumers feel that they are in relationships with companies from a variety of product categories that range from search goods (easy to evaluate in advance of purchase) to credence goods (difficult to evaluate). The analysis is based on semi-structured interviews with 20 customers. Findings – The results identify when consumers place an emphasis on specific relational behaviors in evaluating the product use experience. Specifically, trust, commitment and expertise seemed more important when products were difficult to evaluate in advance, whereas social benefits and special treatment were mentioned with search and credence products more than experience products. Research limitations/implications – The results are exploratory and should be replicated and extended utilizing a larger, more representative sample before they are generalized to market. Practical implications – The results have important implications for practitioners in both manufacturing and service industries, as they decide when and how to differentiate their service components and pursue relationships with consumers. Firms need to stand out from a service perspective. Originality/value – The manuscript develops a more robust understanding of the relational behaviors that matter to customers and provides recommendations about how to best manage them.

Is feedforward the way forward? A case of managers in a manufacturing firm

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ramnath Dixit ◽  
Vinita Sinha
Keyword(s):  
Employee Performance ◽  
Structured Interviews ◽  
Workplace Performance ◽  
Manufacturing Firm ◽  
Content Type ◽  
Corporate Environments ◽  
Practical Tool ◽  
Practical Implications

Purpose The purpose of this case study is to highlight the role of feedforward as a potential tool for managers in encouraging coworkers and subordinates to excel at their workplace performance. Design/methodology/approach Insights were captured through real-time observations made during three feedforward sessions conducted at regular intervals during the course of a six-month training intervention. Semi-structured interviews were also conducted with participants to gather individual perspectives. Findings The findings of the study showed positive results in feedforward as a mechanism to strengthen employee performance at the workplace. Participants also reported deeper involvement in the feedforward process as compared to the conventional feedback method. Practical implications The study has wider practical implications in the corporate world, as it provides managers with a practical tool to mentor subordinates and coworkers toward on-the-job performance. Feedforward is easy to apply and forward-looking in its approach. Social implications Feedforward has applications in corporate environments as well as families, associations, and academic institutions. It offers immense value by fostering a climate of social support and mutual co-operation. Originality/value The feedforward exercise mentioned in the study is relevant on account of its applicability in various organizations across industries. It provides managers with an opportunity to receive and share insightful suggestions with coworkers in an open and transparent environment.

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