scholarly journals The strategic governance of the digital accounting environment: insights from virtual museums

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paolo Esposito ◽  
Alessandro Braga ◽  
Alessandro Sancino ◽  
Paolo Ricci
Keyword(s):  
Social Responsibility ◽  
Stakeholder Engagement ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Multiple Sources ◽  
Content Type ◽  
Virtual Museums ◽  
Study Approach ◽  
Cultural Organizations ◽  
Accounting Environment

Purpose This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder engagement in virtual museums. Design/Methodology/Approach By adopting a multiple case study approach, this study investigated five Italian virtual museums and their digitalization processes. Data were collected and triangulated from multiple sources, including documentary analysis and semi-structured interviews with 16 key informants. Findings Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic managerialism to value cocreation; and from traditional CSR to integrated external engagement. Moreover, the authors found that social responsibility and stakeholder engagement practices are used in a limited way, and that the use of social media appears to be increasingly important and to be carried out through an emergent rather than a deliberate strategy. Research Limitations/Implications The paper draws from a limited sample of case studies in one country and is based on exploratory research. This paper calls for more comparative studies using a longitudinal approach to investigate the impacts of digitalization on the accounting environment of cultural organizations. Originality/Value This study is one of the few studies concentrating on the effects of digitalization on the accounting environment of cultural organizations.

Agency as the achievement of reform ownership

2019 ◽  
Vol 18 (2) ◽  
pp. 249-262
Author(s):  
Lauren Godfrey ◽  
Carol Booth Olson
Keyword(s):  
Student Learning ◽  
Teacher Expertise ◽  
Teacher Professionalism ◽  
Structured Interviews ◽  
Multiple Sources ◽  
Content Type ◽  
Study Approach ◽  
Advance Student ◽  
Current Reform

Purpose The purpose of this study is to explore how, through the cultivation of reform ownership in the professional development (PD) program, the Pathway Project, agency was achieved for the development of teacher professionalism and teacher expertise in the cases of Mrs. Cruz and Mrs. Keyes. This, in turn, provided opportunities to advance student learning. Design/methodology/approach Multiple sources of data (focused classroom observations, semi-structured interviews and collected artifacts) were analyzed through a case study approach to understand the processes by which an agentic context materialized for these two teachers. Findings The authors identified the following three stages in the cultivation of reform ownership in the cases of Mrs. Cruz and Mrs. Keyes: emerging; developing; and deepening. Each of these stages proved critical to the achievement of agency for the development of teacher professionalism, teacher expertise and student learning. Originality/value The cases of Mrs. Cruz and Mrs. Keyes offer a renewed vision of the ways in which teachers can achieve agency in the current reform environment. Given the proliferation of reform efforts within today’s educational landscape, their cases suggest that PD developers take seriously the responsibility of cultivating reform ownership for the achievement of agency and deep and lasting change.

A fresh approach to corporate social responsibility (CSR): partnerships between businesses and non-profit sectors

2014 ◽  
Vol 14 (3) ◽  
pp. 352-362 ◽  
Author(s):  
Niveen Labib Eid ◽  
Anton Robert Sabella
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Large Scale ◽  
Structured Interviews ◽  
Ethical Practices ◽  
Content Type ◽  
Non Profit ◽  
Governmental Organization ◽  
Study Approach ◽  
Corporate Social

Purpose – The aim of this paper is to offer a new conceptualisation on partnership emergence and dynamism between the business sector and the non-governmental organization (NGO) sector from a corporate social responsibility perspective. More specifically, the paper intends to examine partnering behaviour and management from a socio-political standpoint. Design/methodology/approach – The case study approach used in the study utilised data from eight in-depth, semi-structured interviews, with managers from the business and NGO sectors engaged in a large-scale partnership between a Palestinian Cellular Corporation and an NGO. Interview transcripts were analysed using content and narrative analyses. Findings to be presented include reciprocity, corporate constitutionalism and utilitarianism. Findings – The results found in this paper show that partnership has social, political, and ethical dimensions in support of the theoretical framework developed for this paper. More specifically, the results show that the studied partnership is an emergent process, fundamentally concerned with self-efficacy over community welfare, as well as being driven by individual organisational goals. Originality/value – This paper sheds light on certain aspects of partnership that are often overlooked in mainstream research. It does not only highlight the multifaceted dimensions of partnering but also discusses how partnership can be envisioned and practised as inter-organisational relationships. It stimulates a pragmatic understanding of partnership nature and management showing that partnership emergence, direction and sustainability are conditioned by the stakeholders’ socio-political and ethical practices.

Unbanked to banked: reintermediation role of banks in e-government services for financial inclusion in an Indian context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jessy Nair ◽  
Mohith Kumar Jain
Keyword(s):  
Rural Areas ◽  
Financial Inclusion ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Content Type ◽  
Government Services ◽  
Study Approach ◽  
Depth Interviews

Purpose The purpose of this study is twofold: first, to develop a framework to implement electronic delivery systems for connecting federal government with rural citizens using banking infrastructure as a reintermediation platform; and second, to understand the challenges faced by banks in reintermediation for financial inclusion (FI). Design/methodology/approach This exploratory research adopts case study method to gain insights of the challenges faced by banks in e-government services for FI. In-depth structured interviews are conducted with key respondents: branch managers heading banks in rural areas. Findings Preliminary results based on in-depth interviews with branch managers of banks suggest that banks leverage facilitators called Bank Mitras (BM) (friends from bank as per the local language) to disseminate services offered by the banks to rural customers at each village. However, a key challenge faced by banks is the increased dependency on bank employees to complete the process of e-government transactions by the beneficiaries because of trust factor. Research limitations/implications This exploratory research builds on the case study approach using in-depth interviews with the branch managers of five banks as key respondents to develop the preliminary research framework for FI. Practical implications Policymakers can design banking systems to enhance transparency by implementing technologies and decentralizing routine transactions to citizens by enhancing the role of facilitators (BM). Social implications FI aims to reach out and empower citizens with banking facilities for disbursing e-government services. This process needs to be refined for the rural population of India to understand and better use the e-government services and schemes. Originality/value Insights from in-depth interviews with key respondents of the banks were collated and augmented with literature to enhance the rigor of the exploratory research.

Innovation development and adoption in small construction firms in Ghana

2017 ◽  
Vol 17 (4) ◽  
pp. 511-535 ◽  
Author(s):  
Ayirebi Dansoh ◽  
Daniel Oteng ◽  
Samuel Frimpong
Keyword(s):  
Developing Economies ◽  
Policy Debate ◽  
Internal Environment ◽  
Structured Interviews ◽  
Multiple Sources ◽  
Innovation Development ◽  
Content Type ◽  
Construction Firms ◽  
Study Approach ◽  
Innovation Activities

Purpose The purpose of this research is to identify the conditions under which the internal environment of small construction firms makes them either develop or adopt an innovation. Design/methodology/approach The research described in this paper adopted a qualitative case study approach. The data were obtained from multiple sources such as face-to-face semi-structured interviews with company representatives and from project reports. Findings The study identified that firms’ decision to either adopt or develop an innovation is determined by a complex interaction between their internal environment and 12 different conditions. Some of the findings contrast widespread perceptions in broader literature on innovation development and adoption in small construction firms. Research limitations/implications The study focused only on firms from two regions in Ghana. Additionally, adopting a purely qualitative approach meant that the quantitative impacts of the different factors were not presented. Practical implications The results can inform the decisions of agencies and persons wishing to invest their resources in innovation activities of small construction firms. It can also inform the policy debate and directions of government and industry associations looking to create innovation-friendly environments in the small business sector. Originality/value This research provides a better understanding of innovation development and adoption by small construction firms. Given that there is little previous research on innovation by small construction firms, especially in developing economies, the paper complements existing studies that generally focus on much larger firms and developed economies.

Social urbanism: public policy and place brand

2019 ◽  
Vol 12 (3) ◽  
pp. 326-337 ◽  
Author(s):  
Caroline Doyle
Keyword(s):  
Public Policy ◽  
Social Problem ◽  
Local Governments ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
Local Stakeholders ◽  
Place Brand ◽  
The City

PurposeThis paper aims to focus on how a public policy designed to address a social problem ultimately became the place brand.Design/methodology/approachThis paper uses a qualitative case study approach focusing on the city of Medellín, Colombia. It draws from fieldwork conducted in Medellín over 2014 and 2015, including semi-structured interviews with an array of local stakeholders.FindingsThe paper concludes that local governments should be aware that the policymaking process can become part of their branding. It also shows the importance of the continual involvement of stakeholders in the place brand process to ensure it is a sustainable brand.Originality/valueThere are limited studies which focus on how a public policy designed to address a social problem ultimately becomes the place brand. This paper shows how a public policy, social urbanism, became the branding of Medellín.

The moderating role of remote work in the relationship between organizational culture and OCB: case studies from the financial sector

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zoltán Krajcsák ◽  
Anita Kozák
Keyword(s):  
Organizational Culture ◽  
Organizational Citizenship Behavior ◽  
Financial Sector ◽  
Three Dimensions ◽  
Citizenship Behavior ◽  
Remote Work ◽  
Structured Interviews ◽  
Home Office ◽  
Content Type ◽  
Study Approach

PurposeThe purpose of this article is to show how remote working affects employees' organizational citizenship behavior (OCB).Design/methodology/approachThe authors conducted research on organizations in the financial sector, as this segment was able to easily adapt to the challenges of remote working and teleworking. They used the case study approach: they analyzed organizational documents and management communications related to crisis management back to March 2020, when the pandemic started in Hungary, and conducted semi-structured interviews with managers and subordinates.FindingsThe results highlighted that the dominant organizational culture determines the effects of remote working on OCB. In organizations with a dominant market culture, OCB has changed the least because of the home office, with only a decline in the dimension of civic virtue. In organizations with a dominant clan culture, conscientiousness decreased, while the other three dimensions increased. The dominant hierarchy culture reacted the most unfavorably, excluding the dimension of courtesy, as all dimensions decreased.Originality/valueThe study shows how the pandemic and working in home office have changed the dimensions of OCB in different organizational cultures.

Exploring the effects of studentification on neighbourhoods in Nigeria

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Oluseyi Adebowale ◽  
Fredrick Simpeh
Keyword(s):  
Research Area ◽  
Student Housing ◽  
Research Strategy ◽  
The Body ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Related Factors ◽  
Content Type ◽  
Positive Effects ◽  
Analysis Technique

Purpose The increase in enrolment into higher education and the inadequate student housing in educational institutions has led to the growth of off-campus private student housing in Nigeria. Studentification as a research area has received attention in most countries in the global North, whereas there is dearth of studies on studentification in Nigeria. Therefore, this paper aims to examine the effects of studentification on the residents of selected Nigerian communities. Design/methodology/approach The study adopted an exploratory research strategy. Semi-structured interviews were conducted to gather qualitative data from respondents, who were landlords and indigenous tenants of the host communities of two tertiary institutions. The data collected were analysed by means of the thematic analysis technique. Findings It became evident that studentification has some effects on the communities. Significant positive effects are business patronage and liveliness, while socio-economic-related factors, which include indecent clothing and theft, were noted as the most significant negative factors. Practical implications Implementing the outcomes of this study will contribute to promoting societal ethical values and economic prosperity of the communities. Originality/value The paper contributes to building the body of knowledge on the effect of studentification in the Nigerian context.

The use of environmental performance indicators in “the greenest city in Europe”

2019 ◽  
Vol 14 (1) ◽  
pp. 122-140 ◽  
Author(s):  
Jan Alpenberg ◽  
Tomasz Wnuk-Pel ◽  
Philip Adamsson ◽  
Johannes Petersson
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Environmental Indicators ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
External Stakeholders ◽  
Municipal Managers ◽  
Environmental Performance Indicators

Purpose The purpose of this paper is to examine why and how municipal managers and CEOs for municipally owned companies use the environmental performance indicators. Design/methodology/approach A case study approach as a research design was used. In total, 18 semi-structured interviews were conducted among managers for administrative departments and municipal company CEOs. Findings This study found that the environmental performance indicators are used by department managers mainly for resource allocation, control and for teaching the employees. The CEOs of the municipal companies use the environmental indicators for communicating with external stakeholders and see the indicators primarily as marketing tools. The main reason why the environmental performance indicators are used in the municipality can be the strong demand from the local politicians to push the “green agenda,” and therefore the managers have to comply. Research limitations/implications As in any case study, generalizations from the research should be made with care, but since this is only one municipality, further research is needed to find additional evidence. Practical implications The findings of this study have a number of implications for future practice, and it is worth mentioning that clear guidelines for how the information could be made more useful for managers at the managerial level in Växjö municipality (VM) are requested for both the municipal managers and the CEOs. Social implications Overall, this study strengthens the idea that environmental performance indicators could be used to a larger extent for communicating with external stakeholders both for municipal departments and companies. Originality/value The research adds to the literature by examining different patterns of using environmental performance indicators in a unique setting – in VM, which is called “the greenest city in Europe” and is one of the “pioneers” in environmental work and extensively uses performance indicators.

scholarly journals Supporting Ghanaian micro-entrepreneurships: the role of mobile technology

2019 ◽  
Vol 11 (3) ◽  
pp. 306-327 ◽  
Author(s):  
Emmanuel Mensah Asiedu ◽  
Susan Shortland ◽  
Yehia Sabri Nawar ◽  
Paul J. Jackson ◽  
Laura Baker
Keyword(s):  
Mobile Phone ◽  
Mobile Technology ◽  
Business Processes ◽  
Eastern Region ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Content Type ◽  
Rural Ghana ◽  
Business Confidence

PurposeThe purpose of this paper is to explore the role of mobile technology and related service platforms in supporting informal micro-entrepreneurships in rural Ghana. It aims to extend our knowledge through the development of a conceptual model.Design/methodology/approachA qualitative research design used in-depth semi-structured interviews with five micro-entrepreneurship owners in the Kwahu South District in the Eastern region of Ghana. Identification of potential case firms was facilitated by a local official. Interview data were analysed thematically.FindingsMobile technology engendered pride and emotional connectedness and, being easy to use, helped to increase business confidence. Adoption advantages included improved communications with customers and business partners, and effective stock control, providing competitive advantage. Further understanding of mobile technology’s role in improving business processes is needed.Research limitations/implicationsThis exploratory research is based on five micro-entrepreneurships in one Ghanaian rural area. Further research is needed using larger samples, additional locations and sectors and larger businesses, to identify other factors influencing mobile technology adoption and associated benefits and problems.Practical implicationsGovernment policy supporting growth of informal micro-entrepreneurships using mobile phone technology could increase economic advantage. Micro-business owners need education and training in understanding business processes. Telecommunications companies can highlight technological, business and socio-cultural benefits of mobile phone adoption in rural Ghana.Originality/valueThe paper draws upon the experiences of a range of rural-based Ghanaian micro-entrepreneurships to propose a model setting out and linking the technical, business and socio-cultural benefits of mobile phone adoption in supporting business processes.

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