Transferring acquisition knowledge – sources, directions and outcomes

2017 ◽  
Vol 15 (1) ◽  
pp. 28-46 ◽  
Author(s):  
Christina Öberg
Keyword(s):  
Knowledge Transfer ◽  
Research Design ◽  
Case Study Research ◽  
Secondary Data ◽  
Point Of View ◽  
Content Type ◽  
Sources Of Knowledge ◽  
External Stakeholders ◽  
The Individual ◽  
And Function

Purpose The literature has described knowledge transfer in terms of how companies advance their merger and acquisition activities through experience. This indicates a knowledge transfer from one acquisition to the next, with the acquiring party being the carrier of such knowledge. The present paper aims to add to this view through pointing out how knowledge on how to acquire and how to integrate, follows also from other parties and their experiences. The paper discusses and classifies sources, directions and outcomes of knowledge transfer on acquisitions from a stakeholder point of view. Focus is on external stakeholders and knowledge is divided between knowledge on acquiring and knowledge on integrating, thus dealing with the pre- and post-merger stages of acquisitions. Design/methodology/approach The paper adopts a multiple case study research design to illustrate its point. While the individual acquisitions are interconnected through the acquirer or acquired party being the same company, indications are that knowledge on how, when and what party to acquire and how to integrate (degree, direction, timing and function) follows from external stakeholders and their previous experiences. Findings The findings suggest that knowledge on acquiring follows from general knowledge on sector levels, while specific parties – including customers, competitors and the acquired party – are the sources of knowledge on integration. Knowledge on acquiring is imitative, while knowledge on integrating rests more on the external stakeholders’ failures. Originality/value The paper provides a research design contribution to acquisition studies, as most such studies adopt a quantitative, secondary data approach. The main contribution is though the focus on external stakeholders as sources of knowledge on acquiring and integrating. The previous literature seems to suggest that it is the experience accumulated through the acquirer’s previous acquisitions that provides the acquisition knowledge. The paper’s perspective, which includes several external stakeholders, provides a rather unique piece of research on stakeholders in mergers and acquisitions.

Joining up care around the individual – lessons from Vancouver

2014 ◽  
Vol 22 (2) ◽  
pp. 32-38
Author(s):  
John P. Sloan
Keyword(s):  
Frail Elderly ◽  
Design Methodology ◽  
Lessons Learned ◽  
Point Of View ◽  
Content Type ◽  
Frail Elderly People ◽  
Research Findings ◽  
The Individual ◽  
And Function ◽  
Practical Implications

Purpose – The purpose of this paper is to describe lessons learned from a homecare practice for frail elderly people. Design/methodology/approach – It is strictly a description of a point of view in respect of care of frailty designed to avoid institution. Findings – Generally, frail elderly patients choose care focused on comfort and function as opposed to the traditional systematic healthcare goals of rescue and prevention. This choice should be respected. Research limitations/implications – There are no formal research findings. Practical implications – Cost-saving as well as improvement in care is possible through team-based relationship-oriented homecare of the frail elderly where that care emphasizes comfort and function. Originality/value – This paper is authored by Dr John Sloan and is entirely original.

On the verge of disruption: rethinking position and role – the case of additive manufacturing

2019 ◽  
Vol 34 (5) ◽  
pp. 1093-1105 ◽  
Author(s):  
Christina Öberg ◽  
Tawfiq Shams
Keyword(s):  
Supply Chain ◽  
Additive Manufacturing ◽  
3D Printing ◽  
Design Methodology ◽  
Secondary Data ◽  
Point Of View ◽  
Disruptive Technology ◽  
Content Type ◽  
Business Cases ◽  
Metal 3D Printing

Purpose With the overarching idea of disruptive technology and its effects on business, this paper focuses on how companies strategically consider meeting the challenge of a disruptive technology such as additive manufacturing. The purpose of this paper is to describe and discuss changes in positions and roles related to the implementation of a disruptive technology. Design/methodology/approach Additive manufacturing could be expected to have different consequences for parties based on their current supply chain positions. The paper therefore investigates companies’ strategies related to various supply chain positions and does so by departing from a position and role point of view. Three business cases related to metal 3D printing - illustrating sub-suppliers, manufacturers and logistics firms - describe as many strategies. Data for the cases were collected through meetings, interviews, seminars and secondary data focusing on both current business activities related to additive manufacturing and scenarios for the future. Findings The companies attempted to defend their current positions, leading to new roles for them. This disconnects the change of roles from that of positions. The changed roles indicate that all parties, regardless of supply chain positions, would move into competing producing roles, thereby indicating how a disruptive technology may disrupt network structures based on companies’ attempts to defend their positions. Originality/value The paper contributes to previous research by reporting a disconnect between positions and roles among firms when disruption takes place. The paper further denotes how the investigated firms largely disregarded network consequences at the disruptive stage, caused by the introduction of additive manufacturing. The paper also contributes to research on additive manufacturing by including a business dimension and linking this to positions and roles.

scholarly journals Improving service quality through customer journey analysis

2016 ◽  
Vol 26 (6) ◽  
pp. 840-867 ◽  
Author(s):  
Ragnhild Halvorsrud ◽  
Knut Kvale ◽  
Asbjørn Følstad
Keyword(s):  
Service Quality ◽  
Service Delivery ◽  
Ad Hoc ◽  
Empirical Studies ◽  
Point Of View ◽  
Service Improvement ◽  
Customer Journey ◽  
Content Type ◽  
Diary Studies ◽  
The Individual

Purpose The purpose of this paper is to propose a framework based on customer journeys for a structured portrayal of service delivery from the customer’s point of view. The paper also introduces customer journey analysis (CJA) for empirical investigation of individual service experiences in a multichannel environment. Design/methodology/approach The paper presents case studies for onboarding new customers on broadband services. CJA starts with modeling of the service process in terms of touchpoints. The individual customer journeys are reconstructed through methodological triangulation of interviews, diary studies, and process tracking. Findings The paper provides empirical insights into individual customer journeys. Four types of deviations during service delivery are identified: occurrence of ad hoc touchpoints, irregularities in the sequence of logically connected touchpoints, occurrence of failures in touchpoints, and missing touchpoints. CJA seems effective in revealing problematic and incoherent service delivery that may result in unfavorable customer experiences. Practical implications For a service company, the proposed framework may serve as a unifying language to ease cross-departmental communication and approach service quality in a systematic way. CJA discloses the gap between the planned and actual service delivery and can be used as a tool for service improvement. Originality/value The framework provides concepts, definitions, and a visual notation to structure and manage services in terms of customer journeys. CJA is a novel method for empirical studies of the service delivery process and the associated customer experience.

scholarly journals Knowledge sharing, knowledge transfer and SMEs: evolution, antecedents, outcomes and directions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amitabh Anand ◽  
Birgit Muskat ◽  
Andrew Creed ◽  
Ambika Zutshi ◽  
Anikó Csepregi
Keyword(s):  
Knowledge Transfer ◽  
Knowledge Sharing ◽  
Explicit Knowledge ◽  
Organizational Memory ◽  
Content Type ◽  
Positive Effects ◽  
Long Term Storage ◽  
The Individual ◽  
Context Specific ◽  
Hr Managers

PurposeThe purpose of this paper is to systematically synthesize the extant literature of knowledge sharing (KS) and knowledge transfer (KT) in the small and medium enterprise (SME) context and to contribute with predictions of emerging themes.Design/methodology/approachApplied is a systematic literature review using three bibliometric techniques: (1) textual analysis for keywords and abstracts to identify the research hotspots, (2) co-citation analysis of references to identify the evolution of KS and KT in SME and (3) bibliographic coupling analysis of documents to synthesize antecedents and outcomes.FindingsA conceptual map emerges from the review to reveal the antecedents of KS and KT at the individual, group and organizational levels. The analysis shows the strategic importance of KS and KT for the SME context. Specific findings include: (1) KS and KT are involved in enhancing SMEs strategic focus for human resources, including organizational learning, customer relations, creativity, higher profit and positive effects on operational processes and decision-making. (2) Innovation, trust and performance are identified as central human factors linked to KS and KT in SMEs. (3) Human resource (HR) management research could contribute to KS and KT in the SME domain by exploring KS- and KT-based practices, linking the emergence of innovation and innovative behaviors to these practices, leading to a better understanding of strategies that enable the long-term storage and retrieval of tacit and explicit knowledge as organizational memory in the SME context.Originality/valueThis paper is one of the first to systematically review KS and KT in SMEs and propose a concept map. The research adds value to the growing literature of KS and KT and exposes the need for more specific activities to support SME managers, as well as HR managers, who need to facilitate KS and KT in SMEs.

Evaluating qualitative research in management accounting using the criteria of “convincingness”

2019 ◽  
Vol 31 (1) ◽  
pp. 43-62 ◽  
Author(s):  
Nizar Mohammad Alsharari ◽  
Mohammed Al-Shboul
Keyword(s):  
Qualitative Research ◽  
Social Science ◽  
Research Design ◽  
Management Accounting ◽  
Case Study Research ◽  
Research Strategies ◽  
Content Type ◽  
Accounting Research ◽  
Interpretive Case Study

PurposeThe purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.Design/methodology/approachQualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately using the criteria of “convincingness” rather than positivist measures of the reliability, validity of data and the generalization of results. Textual authenticity, plausibility and critical interpretation, and how these hallmarks of “convincingness” can reflect the procedural validity of accounting research are described.FindingsQualitative research strategies such as the interpretive case study, which consider the complex settings of accounting change and practice, are found to offer deep understandings and convincing explanations of accounting change. Affirming that accounting is firmly established as a social science, the paper finds that the authenticity, plausibility and criticality of research in this field.Research limitations/implicationsThe relevance of qualitative research to contemporary accounting research is considered as an effective method to explicate theory and inform practice, which suggests that new measures to evaluate related research are required to develop the potential of selected qualitative research methodologies in accounting domains.Originality/valueQualitative research in management accounting focuses on the interpretation of meanings found in people and organizations that are subject to the influence of contextual variables. Human attributes underpin accounting conventions and change resulting from continuous technological and regulatory advances. This paper’s comprehensive account of interpretive case study research emphasizes the significance of evaluative criteria that relate, beyond reliability, to the richness of the text. This, thus, encourages and supports new and emerging researchers to seek qualitatively coherent and critical interpretations in management accounting research.

Managing conflicting objectives of social enterprises

2020 ◽  
Vol 16 (4) ◽  
pp. 431-451
Author(s):  
Philippe Eiselein ◽  
Nikolay A. Dentchev
Keyword(s):  
Iterative Process ◽  
Secondary Data ◽  
Social Enterprises ◽  
Levels Of Analysis ◽  
Primary Data ◽  
Social Entrepreneurs ◽  
Content Type ◽  
Conflicting Objectives ◽  
The Individual ◽  
Level Of Analysis

Purpose Most strategies for managing conflicts between social and commercial objectives of social enterprises are discussed either at the individual or at the team level of analysis. This paper aims to argue in favor of taking into account both levels of analysis at the same time. It furthermore aims to unravel how management strategies at the individual and the team level reinforce one another. Design/methodology/approach This study adopts the theoretical lenses of personal values (at the individual level of analysis) and stewardship (at the team level). The authors have conducted 23 semi-structured interviews across three Belgian social enterprises. Primary data collection was complemented with secondary data of 12 annual reports and 314 newspaper articles. The variety of cases and the richness of primary and secondary data proved useful to elaborate on the mechanisms of managing conflicting objectives. Findings This paper highlights four bridging mechanisms that facilitate the mitigation of conflict between social and commercial objectives, i.e. fit of values, agile structure, partnerships and communications. It also shows how these mechanisms reinforce each other at the individual and team levels of analysis and thus form an iterative process for managing the conflicting objectives of social entrepreneurs. Originality/value This paper contributes by bringing the level of analysis on managing conflicting objectives at the intersection of the individual and team performance. It argues that social entrepreneurs should target both individuals and teams at the same time, to manage effectively conflicting objectives. The four mechanisms create an alignment and reflection iterative process for managing conflicting objectives.

Echinodermata

1989 ◽  
Author(s):  
Heinz A. Lowenstam ◽  
Stephen Weiner
Keyword(s):  
Amorphous Materials ◽  
Sea Urchins ◽  
Polarized Light ◽  
Magnesium Carbonate ◽  
Point Of View ◽  
Sea Stars ◽  
Mineralized Tissues ◽  
The Individual ◽  
Almost All ◽  
And Function

The Echinodermata are certainly one of the most unusual and interesting phyla from the biomineralization point of view. They all live in the marine environment. The five major taxonomic classes (Asteroidea or sea stars, Ophiuroidea or brittle stars, Echinoidea or sea urchins, Crinoidea or sea lilies, and Holothuroidea or sea cucumbers) have quite different anatomical shapes and are characterized by fivefold symmetry. Each group forms mineralized hard parts. In the Echinoidea the skeletal elements are fused together to form a rigid test, whereas in the Asteroidea, Ophiuroidea and Crinoidea the skeletal elements or ossicles are articulated with one another. In the Holothuroidea the skeleton is usually reduced to microscopic ossicles or spicules, and, in some cases, mineralized granules as well. The hard parts of echinoderms vary enormously in shape and function and include not only the diverse skeletal elements, but also spines and teeth. Remarkably, with very few exceptions, the mineralized hard parts are formed from the same mineral, magnesium-bearing calcite [usually 5–15% as magnesium carbonate (Chave 1952, 1954; Raup 1966)], which has some unique and interesting properties. The ultrastructure of many of the macroscopic skeletal hard parts has a characteristic spongy or fenestrate structure (called the stereom) and is riddled with labyrinthine cavities (collectively called the stereom space). In echinoid spines the stereom spaces are secondarily filled in to form areas of solid mineral. The surfaces of the mineral phase are very smooth, even when examined a high magnification in the SEM (Towe 1967; Millonig 1970). Furthermore, the broken surfaces show no characteristic ultrastructural motif, which is observed in almost all other mineralized tissues in which the individual crystals are enveloped by layers of organic material. The fracture surfaces of echinoderm calcite actually have a conchoidal cleavage (Towe 1967), which is characteristic of glassy or amorphous materials. It is, therefore, most surprising that when individual skeletal plates, spines, spicules, ossicles, and even whole teeth are examined in polarized light or by X-ray diffraction, they behave as if they are single crystals! (Towe 1967; Donnay and Pawon 1969).

When collusion meets the fraud triangle: a case study approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Núria Villaescusa ◽  
Oriol Amat
Keyword(s):  
Ad Hoc ◽  
Case Study Research ◽  
Point Of View ◽  
Fraud Triangle ◽  
Accounting Fraud ◽  
Content Type ◽  
Study Approach ◽  
Limited Perspective ◽  
Unexplored Area

Purpose The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion. Design/methodology/approach This is a case study research. Findings The authors find that when a fraud is carried out in collaboration of several internal and external members of the company, the view of the fraud triangle as an explanation of the fraud from a heuristic point of view is a very limited perspective of the fraud as an opportunity has been designed ad hoc for the fraud commission. Originality/value Although there is a vast research on accounting fraud, collusion fraud is still an unexplored area. This study gives light on how a real case of fraud is perpetrated.

Multilevel analysis of factors affecting open-access institutional repository implementation in Nigerian universities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Samuel C. Avemaria Utulu ◽  
Ojelanki Ngwenyama
Keyword(s):  
Success Factors ◽  
Case Study Research ◽  
Easy Access ◽  
Implementation Barriers ◽  
Content Type ◽  
Individual Level ◽  
It Implementation ◽  
The Individual ◽  
International Boundaries

PurposeThe study aims to identify novel open-access institutional repository (OAIR) implementation barriers and explain how they evolve. It also aims to extend theoretical insights into the information technology (IT) implementation literature.Design/methodology/approachThe study adopted the interpretive philosophy, the inductive research approach and qualitative case study research method. Three Nigerian universities served as the case research contexts. The unstructured in-depth interview and the participatory observation were adopted as the data collection instruments. The qualitative data collected were analysed using thematic data analysis technique.FindingsFindings show that IR implementation barriers evolved from global, organisational and individual implementation levels in the research contexts. Results specifically reveal how easy access to ideas and information and easy movement of people across international boundaries constituted globalisation trend-driven OAIR implementation barriers given their influence on OAIR implementation activities at the organisational and individual implementation levels. The two factors led to overambitious craving for information technology (IT) implementation and inadequate OAIR implementation success factors at the organisational level in the research contexts. They also led to conflicting IR implementation ideas and information at the individual level in the research contexts.Research limitations/implicationsThe primary limitation of the research is the adoption of qualitative case study research method which makes its findings not generalisable. The study comprised only three Nigerian universities. However, the study provides plausible insights that explain how OAIR implementation barriers emanate at the organisational and individual levels due to two globalisation trends: easy access to ideas and information and easy movement of people across international boundaries.Practical implicationsThe study points out the need for OAIR implementers to assess how easy access to information and ideas and easy movement of people across international boundaries influence the evolution of conflicting OAIR implementation ideas and information at the individual level, and overambitious craving for IT implementation and setting inadequate OAIR implementation success factors at the organisational level. The study extends views in past studies that propose that OAIR implementation barriers only emanate at organisational and individual levels, that is, only within universities involved in OAIR implementation and among individuals working in the universities.Social implicationsThe study argues that OAIR implementation consists of three implementation levels: individual, organisational and global. It provides stakeholders with the information that there is a third OAIR implementation level.Originality/valueData validity, sample validity and novel findings are the hallmarks of the study's originality. Study data consist of first-hand experiences and information derived during participatory observation and in-depth interviews with research participants. The participants were purposively selected, given their participation in OAIR implementation in the research contexts. Study findings on the connections among global, organisational and individual OAIR implementation levels and how their relationships lead to OAIR implementation barriers are novel.

The impact of ICT on learning on-the-job

2015 ◽  
Vol 22 (1) ◽  
pp. 2-13 ◽  
Author(s):  
Lilla Hortovanyi ◽  
Adrienn Ferincz
Keyword(s):  
Knowledge Transfer ◽  
Optimal Level ◽  
Future Research ◽  
Content Type ◽  
Information And Communication ◽  
Ict Tools ◽  
The Individual ◽  
The Right ◽  
Effective Use ◽  
The Impact

Purpose – The purpose of this paper is to analyse the relationship between on-the-job learning and information and communication technology (ICT). Design/methodology/approach – Action research methodology was applied to study 62 small- and medium-sized corporations, and to interview over 200 knowledge workers and managers. The qualitative, textual data collected were transformed into 16 variables and analysed by multidimensional scaling. Findings – The paper provides insights into the optimal use of ICT in intra-organizational knowledge transfer and learning. We found that it is essential to use the right combination and number of technologies, aligned with the organization’s internal processes. Four different types of organizations with sub-optimal usage of ICT and possible strategies for them to reach the optimal zone were identified. For successful organizational learning, however, more is needed: the individual must also understand the value of learning and must be motivated to take part in it. Research limitations/implications – On-the-job-learning can be facilitated with ICT tools but only if the organization invests in the right levels of ICT. Too much technology can be as destructive to on-the-job learning as too little. Future research should look at other contexts (size, age, industry, etc.) to validate these findings. Practical implications – The paper demonstrates the effective use of ICT in knowledge transfer and on-the-job learning. Originality/value – The paper extends our understanding of human–computer collaboration. It highlights that finding the optimal level of ICT is essential for successful knowledge transfer and on-the-job learning.

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