Four research pathways for understanding the role of smart technologies in accounting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniela Mancini ◽  
Rosa Lombardi ◽  
Madjid Tavana
Keyword(s):  
Qualitative Methodology ◽  
Literature Analysis ◽  
Data Set ◽  
Content Type ◽  
Accounting Research ◽  
Joint Investigation ◽  
Scientific Papers ◽  
Accounting Environment ◽  
Smart Technologies

Purpose This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated by such technologies allow for tracing the merging trends in accounting research. Design/methodology/approach This paper uses an integrated qualitative methodology composed of structured literature analysis and systematic literature analysis to study scientific papers published and stored in prominent databases from 2000 to 2020. This paper collected a data set sharing topics related to smart technologies and innovation in the AE. Findings The primary findings reveal four research paths of innovation, impact, implication and intelligence in accounting research as follows: smart technologies as innovations to be managed; smart technologies as impacting tools affecting the AE in certain circumstances; smart technologies as a source generating relevant implications; and smart technologies as factors requiring new and updated knowledge, skills and abilities of actors. Originality/value The joint investigation of the AE and smart technologies poses a milestone for future academic and professional accounting research. This paper proposes a new framework (SMATECHacc Framework) consisting of four pathways research that can be used by future researchers to consider and construct their own research designs.

Market responsiveness: antecedents and the moderating role of external supply chain integration

2017 ◽  
Vol 32 (1) ◽  
pp. 30-45 ◽  
Author(s):  
Tuan Luu
Keyword(s):  
Supply Chain ◽  
Supply Chain Integration ◽  
Manufacturing Companies ◽  
Data Set ◽  
Content Type ◽  
Business Context ◽  
Market Responsiveness ◽  
Positive Effect ◽  
Ambidextrous Leadership

Purpose The interaction between opening and closing behaviors of ambidextrous leadership produces “change” force throughout the organization in proactive response to market forces. This research aims to assess the role of ambidextrous leadership in fostering entrepreneurial orientation (EO) and market responsiveness. The research also seeks an insight into how external supply chain integration moderates the positive effect of EO on market responsiveness. Design/methodology/approach Research data were collected from 327 meso-level managers and 517 subordinates from chemical manufacturing companies in the Vietnam business context. Findings Research findings shed light on the positive effect of ambidextrous leadership on EO, which in turn contributes to market responsiveness. The moderation role that external supply chain integration plays on the EO–market responsiveness linkage was also grounded on the data set. Originality/value Through the identification of the predictive roles of ambidextrous leadership and EO for market responsiveness, the current research indicates the convergence between leadership, EO and market responsiveness research streams.

The role of boundary management in open innovation: towards a 3D perspective

2021 ◽  
Vol 27 (8) ◽  
pp. 57-84
Author(s):  
Rosita Capurro ◽  
Raffaele Fiorentino ◽  
Stefano Garzella ◽  
Rosa Lombardi
Keyword(s):  
Open Innovation ◽  
Qualitative Methodology ◽  
Relevant Literature ◽  
Firm Boundaries ◽  
Boundary Management ◽  
Innovation Implementation ◽  
Content Type ◽  
Listed Firms ◽  
The One

PurposeThe aim of this paper is to investigate the role of boundary management when firms should implement open innovation.Design/methodology/approachThe relevant literature on strategic management, firm boundaries and open innovation fields is revised and critically assessed. An interpretive-qualitative methodology is applied to analyse empirical data obtained from a questionnaire and subsequent interviews of a sample of Italian listed firms. By critically integrating literature review and empirical analysis, a framework is provided with the objective of supporting open innovation implementation.FindingsThe study shows that on the one hand, open innovation and many modern paths of growth are connected to a firm's boundaries and that on the other hand, boundary management plays a key role in the implementation of open innovation.Practical implicationsThe paper has implications for practitioners by driving them to shift the focus of open innovation implementation towards the management of boundaries, in which boundary capabilities and activities play a key role.Originality/valueThis paper sheds light on the advantages and risks that can jeopardize a successful opening up innovation processes without the effective management of boundary studies. Thus, the authors identify and propose causes for reflection and tools maximizing potentiality and reducing risks in the implementation of such processes.

The effect of industry association on firm innovation in Chinese private ventures

2019 ◽  
Vol 57 (9) ◽  
pp. 2414-2435
Author(s):  
Wenge Zhang ◽  
Jun Li ◽  
Yiyuan Mai
Keyword(s):  
Moderating Effects ◽  
Firm Level ◽  
Firm Innovation ◽  
Data Set ◽  
Industry Association ◽  
Content Type ◽  
Emerging Industries ◽  
Practical Implications ◽  
Firm Learning

Purpose The purpose of this paper is to examine the relationship between industry association membership and firm innovation in Chinese private ventures. A secondary objective is to investigate potential moderating effects of firm learning practices and founder characteristics on the above relationship, and to draw out implications for policymakers and practitioners. Design/methodology/approach The paper utilizes data from a sample of 567 Chinese entrepreneurial firms operating in 9 designated emerging industries. Hierarchical regression models were employed to analyze the effect of industry association membership on firm innovation, and the potential moderating effects. A 2SLS procedure was adopted to control for potential endogeneity issue. Supplemental analyses were conducted to ensure the robustness of the findings. Findings The paper provides empirical insights about how industry association membership, along with firm learning practice and founder leadership, affect firm innovation in Chinese private ventures in emerging industries. It suggests that industry association membership positively affects firm innovation. Further, there is a three-way interaction effect of industry association membership, learning practice and founder power on innovation. Research limitations/implications Due to the design of the data set, there are some limitations. First, the study only considered whether a firm belongs to an industry association, but not the nature of such membership (length, firm status in the association, etc.). Second, the cross-sectional design may limit the power of the study to make casual implications about the tested relationships. Practical implications The paper provides important practical implications for policymakers and entrepreneurs in China. In general, the results suggest that private ventures pursuing innovation in emerging industries can benefit from industry associations, and entrepreneurs shall actively engage in firm-level and personal-level learning. For policymakers, the study suggests that to foster innovation in an emerging industry, special attention shall be paid to building necessary institutional support to develop and to strengthen the role of industry association in the industry. Originality/value This paper fulfills an important gap in the literature in that it is one of the first, which investigates the role of the industry association in firm innovation, especially in a non-western context. This paper provides new insights into the role of industry association and firm innovation in an under-researched developing economy context.

scholarly journals Credit composition and income inequality in Vietnam: an empirical analysis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Le Quoc Hoi ◽  
Hương Lan Trần
Keyword(s):  
Income Inequality ◽  
Educational Level ◽  
Generalized Method Of Moments ◽  
Institutional Quality ◽  
Primary Data ◽  
Data Set ◽  
Content Type ◽  
Private Credit ◽  
The Impact

PurposeThis paper aims to examine the credit composition and income inequality reduction in Vietnam. In particular, the authors focus on the distinction between policy and commercial credits and investigate whether these two types of credit had adverse effects on income inequality. The authors also examine whether the impact of policy credit on income inequality is conditioned by the educational level and institutional quality.Design/methodology/approachThe authors use the primary data set, which contains a panel of 60 provinces collected from the General Statistics Office of Vietnam from 2002 to 2016. The authors employ the generalized method of moments to solve the endogenous problem.FindingsThe authors show that while commercial credit increases income inequality, policy credit contributes to reducing income inequality in Vietnam. In addition, we provide evidence that the institutional quality and educational level condition the impact of policy credit on income inequality. Based on the findings, the paper implies that it was not the size of the private credit but its composition that mattered in reducing income inequality, due to the asymmetric effects of different types of credit.Originality/valueThis is the first study that examines the links between the two components of credit and income inequality as well as constraints of the links. The authors argue that analyzing the separate effects of commercial and policy credits is more important for explaining the role of credit in income inequality than the size of total credit.

Smart technologies challenges and issues in social inclusion – case of disabled youth in a developing country

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bissane Harb ◽  
Dina Sidani
Keyword(s):  
Developing Countries ◽  
Millennium Development Goals ◽  
Social Inclusion ◽  
Future Research ◽  
Disabled People ◽  
Structured Interviews ◽  
Content Type ◽  
Development Goals ◽  
Smart Technologies

Purpose In light of the emphasis on “inclusion” in the sustainable development goals (SDGs), the notion of social inclusion encompasses the goal of granting opportunities for disabled people, integrate them and make them participate in the new environment. Referring to the capability theory, the purpose of this study is to examine the role of information and communication technology (ICT) in the social inclusion of disabled young people in Lebanon. Design/methodology/approach This paper uses a qualitative approach based on a series of focused semi-structured interviews with 11 participants occupying key positions in aid associations for disabled people. Findings The findings suggest that smart technologies can enhance social inclusion through three key factors: the nature of impairment and other personal characteristics of disabled people, the resources available to them and the environmental aspects provided by government policies and society’s cultural practices. In the contemporary society characterized by an increasing role of ICTs, the findings of this research could contribute to lead the developing countries to a sustainable and inclusive world through social inclusion of their youth. Research limitations/implications This study has some limitations that should be mentioned. First, it was conducted only on a small sample size (with 11 interviewees). Further empirical research must be conducted on larger sample to build and elaborate on the findings. Second, the results are mainly based on the points of view of people working in aid associations for disabled people. In future research, semi-structured interviews can be carried out with the disabled people themselves or with members of their family to ask them about their personal experience with smart technologies and the impact of this on their social inclusion. It was also suggested that the future research should explore the challenges of inclusion for different categories of disabled people separately because they are not all facing the same issues and the same challenges. Furthermore, as this paper focuses on the role of smart technologies in the development of social inclusion of disabled people, future research could take place with other groups, for example, Palestinian and Syrian refugees, to identify whether these groups are experiencing similar challenges and barriers when trying to use smart technologies as a way to enhance their social inclusion. Practical implications Related to a larger and broader approach, social inclusion of disabled or marginalized people or refugees in developing countries could be a way to commit to a sustainable and inclusive world, in alignment with the eight goals of the Millennium Development Goals. Originality/value Related to a larger and broader approach, social inclusion of disabled or marginalized people or refugees in developing countries could be a way to commit to a sustainable and inclusive world, in alignment with the eight goals of the Millennium Development Goals.

Towards a better understanding of organizational buying behavior across cultures: empirical evidence from the Arabian Gulf

2019 ◽  
Vol 34 (7) ◽  
pp. 1521-1532 ◽  
Author(s):  
Alexandre Anatolievich Bachkirov
Keyword(s):  
Political Institutions ◽  
Qualitative Methodology ◽  
Arabian Gulf ◽  
Business Environment ◽  
Buying Behavior ◽  
Large Power ◽  
Content Type ◽  
World Region ◽  
Organizational Buying

Purpose The purpose of this study is to examine, through the lens of the buying center concept, a theorized link between organizational buying behavior (OBB) and a national culture of collectivism, large power distance, particularism and a wasta practice. Design/methodology/approach A qualitative methodology was used to gain better understanding of OBB in an under-researched business environment of the Arabian Gulf. The data come from 41 organizational practitioners who reported on the industrial buying processes in their organizations with reference to the buying center framework. Findings The study developed a model of the buying center for the emerging markets governed by socio-political institutions. Research limitations/implications The data were obtained only from one culturally specific world region. Practical implications To attain efficacious results in culturally distant business environments, industrial marketers should complement home country experience with a thorough understanding of how national cultures affect the dynamics of OBB. Originality/value The study updates the conceptualization of the buying center’s organizational actors (OAs) for business contexts beyond traditional, mature markets. It reveals the typology of decisional influencers, introduces and defines the role of advisers and clarifies the role of the gatekeeping bureaucracy and differing perceptions thereof by OAs.

The Citipreneur

2019 ◽  
Vol 32 (5) ◽  
pp. 508-529 ◽  
Author(s):  
Zsuzsanna Tomor
Keyword(s):  
Citizen Participation ◽  
Value Creation ◽  
Local Governments ◽  
Vital Role ◽  
Collective Good ◽  
Public Value ◽  
Bottom Up ◽  
Content Type ◽  
Smart Technologies

Purpose The purpose of this paper is to explore the role of local entrepreneurs, embedded in both the civil and the business arena, in creating public value by establishing strategic collaboration around smart technologies. Design/methodology/approach The paper suggests a novel – the local entrepreneurial – type of smart bottom-up initiative between civil grassroots and market-based initiatives. This idea is further evolved in the paper to define the patterns of this alternative type of smart bottom-up initiative. For this purpose, the paper conducts a case study of a community-based sustainable energy and mobility system launched by a local entrepreneur in Utrecht, the Netherlands. Findings The local entrepreneur has played a catalyzing role in public value creation by initiating and upscaling cooperative practices around smart technologies. This success has mainly been achieved due to the entrepreneurial attitudes of pioneering and risk-taking as well as the capability to bridge between the state, the market and society to accelerate urban sustainability transition. Practical implications This paper offers a practical illustration of the potential of local entrepreneurs to evolve cooperative practices with smart technologies for societal change. It also shows the vital role of local governments in the achievement of bottom-up initiatives contributing to urban smartness. However, in the case of commercializing initiatives, governments also need to take a balancing role to safeguard the needs of all citizens based on fairness and equity, which is at the core of public value creation. Originality/value The study adds to the citizen participation literature by revealing a novel type of active citizen grasping technological opportunities to mobilize networks to cooperate for the collective good. The research also contributes to a better understanding of the bottom-up smart city as a form of governance, and its advantages as well as drawbacks concerning public value creation.

R&D volatility and market value: the role of executive overconfidence

2019 ◽  
Vol 14 (2) ◽  
pp. 411-431
Author(s):  
Benlu Hai ◽  
Qingzhu Gao ◽  
Ximing Yin ◽  
Jin Chen
Keyword(s):  
Business Performance ◽  
Positive Impact ◽  
Market Value ◽  
Data Set ◽  
Content Type ◽  
Dynamic Perspective ◽  
Innovation Strategies ◽  
The Impact ◽  
The Relationship

Purpose Significant increase or decrease in research and development (R&D) expenditure may have an immense impact on market value. Based on the punctuated equilibrium theory, this paper aims to empirically analyze the impact of R&D volatilities on market value and the moderating effect of executive overconfidence. Design/methodology/approach The study uses the panel data set that covers 902 Shanghai and Shenzhen A-share manufacturing listed firms and multiple regression method to test the theoretical hypotheses. Findings The results show that both positive and negative R&D volatilities have a robust and significant positive impact on the market value. Further analysis shows that the executive overconfidence positively moderates the relationship between R&D volatilities and market value. Research limitations/implications In a rapidly changing and highly competitive environment, firms should recognize that the balance of innovation strategies will help to bring higher market value. Furthermore, firms could improve corporate governance to make the best of managerial characteristics, such as overconfidence, on the innovation decision-making process. Originality/value By pushing the static perspective to a dynamic perspective and empirically documenting the role of executive overconfidence, this study contributes to the literature on the relationship between R&D expenditure and market value, generating theoretical and practical insights for firms to improve innovation governance and innovation strategies to achieve better business performance.

scholarly journals Workforce education diversity, work organization and innovation propensity

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alejandro Bello-Pintado ◽  
Carlos Bianchi
Keyword(s):  
Dynamic Capabilities ◽  
Context Effects ◽  
Evolutionary Economics ◽  
Work Organization ◽  
Capabilities Approach ◽  
Organizational Practices ◽  
Data Set ◽  
Content Type ◽  
Moderating Role

PurposeDiversity of people, knowledge and resources has been identified as a determinant of firms' growth. This paper focusses on innovation propensity as a critical dimension of firm's growth path, aiming to analyse the effects of the firm's horizontal educational diversity (HED) on the propensity to conduct different technological innovation activities (TIAs). In addition, considering the evidence showing that these effects are neither direct nor linear, the authors analyse the moderating role of the firm's organizational practices oriented to knowledge sharing (KS) on the association between HED and the adoption of TIAs.Design/methodology/approachFollowing the theoretical arguments of the resource-based view (RBV), the evolutionary economics and the dynamic capabilities approach and related empirical evidences, the authors proposed four hypotheses regarding the effect of HED on TIAs and the moderating role of work organization practices oriented to promote KS. Empirically, the authors calculated different HED diversity indexes capturing two basic dimensions: variety and balance. Hence, using instrumental variables and panel data techniques to control endogeneity biases, the authors tested the proposed hypotheses using a data set of Uruguayan manufacturing firms between 2004 and 2015.FindingsIn line with previous evidence, results showed idiosyncratic context effects. The authors found a robust, linear, positive and significant relationship between HED and TIAs, but the effect can only be consistently associated with the adoption of internal or external research and development (R&D) activities. Moreover, the moderating role of work organization practices oriented to promote KS is positive and significant when firms engage in TIAs. For technological innovations that only involve the acquisiton of technology (AT), a positive effect is also observed but always associated to organizational practices oriented to promote KS.Originality/valueThis paper revisits the analysis of workforce diversity for a relatively less explored context. This research contributes to the field by linking HED and work organization practices to understand firm's innovation propensity in a developing context. Moreover, while other studies have focussed only on top management or R&D team diversity, the authors have analysed the whole professional's workforce. It allows the authors to discuss the effects of diversity on innovation propensity in the light of the ongoing debate on the effects of innovation in employment.

Human resource managers as liaisons between firms and labour

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael O’Donnell ◽  
Sue Williamson ◽  
Arosha Adikaram ◽  
Meraiah Foley
Keyword(s):  
Human Resource ◽  
Regulatory Compliance ◽  
Negative Consequences ◽  
Incentive Payment ◽  
Data Set ◽  
Content Type ◽  
Hr Practices ◽  
Garment Factories ◽  
Hr Managers

Purpose The purpose of this paper is to explore how human resource (HR) managers in garment factories in a Sri Lankan export processing zone (EPZ) navigated the tension between their role as stewards of employee welfare and their role to maximise firm productivity in response to time and production pressures imposed by international buyers. Relatively little attention has been paid to the role of HR managers as liaisons between firms and labour. This omission is significant, given the importance of human resource management in the recruitment and retention of labour and the role of HR managers in organisational performance and regulatory compliance. Design/methodology/approach A qualitative approach was used based on interviews with 18 HR managers, factory managers and other key informants, and 63 factory workers from 12 firms in the Katunayake EPZ. The interviews and focus groups in English were transcribed and coded into themes arising from the literature and further developed from the transcripts. Initial codes were analysed to identify common themes across the data set. Findings HR managers were acutely aware of the competitive pressures facing the EPZ garment factories. While examples of company welfarism were evident, HR practices such as incentive payment systems and the management of employee absences reinforced a workplace environment of long hours, work intensification and occupational injury. Originality/value This paper goes some way towards filling the gap in our understanding of the roles played by HR managers in garment factories in the Global South, raising theoretical debates regarding the potential for HR managers in developing countries to distance themselves from the negative consequences of HR practices such as individual and team reward systems.

Sign in / Sign up

Export Citation Format

Share Document