scholarly journals Reassessing and refining theory in qualitative accounting research

2018 ◽  
Vol 15 (4) ◽  
pp. 510-534 ◽  
Author(s):  
Lynda C. Taylor
Keyword(s):  
Design Methodology ◽  
Research Process ◽  
Theoretical Framework ◽  
Theoretical Development ◽  
Limited Attention ◽  
Content Type ◽  
Accounting Research ◽  
Traditional Sense ◽  
Practical Implications

PurposeThis paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides and example of how theory can be reflected upon, reassessed and refined during a research process.Design/methodology/approachThis paper provides an illustrative account of theorizing during the process of qualitative accounting research. The paper places specific emphasis on an abductive approach to theorizing. An abductive theoretical framework is used to reflect on the theorizing process.FindingsThe “findings” reflect on the use of theory and the process of theorizing during a research process. The paper finds that abduction may be a useful way of theorizing in qualitative accounting research because it encourages the researcher to remain open to alternative explanations of data, which may promote theoretical development. This paper does not report the accounting practices of an organization in the traditional sense, but illustrates how the empirical findings led to an initial theoretical framework being developed.Practical implicationsThe paper is intended to be informative in showing how theory can be used and developed during research. It may be of value and interest to new and emerging researchers. It may also interest established researchers seeking to reflect on their use of theory in research.Originality/valueThere are few contributions that focus exclusively and explicitly on how theory is used and developed during the process of qualitative accounting research. Moreover, the abductive approach has received limited attention in accounting. This paper aims to address these gaps.

Exploring the complexities of validity claims in action research

2007 ◽  
Vol 30 (5) ◽  
pp. 381-390 ◽  
Author(s):  
Peter McInnes ◽  
Paul Hibbert ◽  
Nic Beech
Keyword(s):  
Action Research ◽  
Design Methodology ◽  
Research Process ◽  
Language Games ◽  
Research Setting ◽  
Action Research Project ◽  
Content Type ◽  
Validity Claims ◽  
Practical Implications

PurposeThe paper aims to explore the problematics of validity that are inherent to the conduct of an action research project because of the disparate language games of both practitioners and academics.Design/methodology/approachAn exploration is offered of the tensions between different understandings of a research setting at different stages of the research process.FindingsIn each phase of the research there are a number of tensions between different epistemological assumptions about the “reality” of the research setting. Validity is not, therefore, about capturing a singular objective picture of the organisation, but rather it is produced through the negotiation of a temporary intersection of language games.Research limitations/implicationsThe paper provides a framework for understanding the role of the researcher in the research process and the issues underlying validity claims made from different epistemological positions.Practical implicationsThe paper provides insights in to the mechanisms through which practitioners and academics come to understand each other and the limitations of this knowledge.Originality/valueThe article raises awareness of the different normative assumptions at play within a variety of action research contexts.

“[T]here are known knowns … things we know that we know”

2017 ◽  
Vol 30 (8) ◽  
pp. 1796-1819 ◽  
Author(s):  
Ivo de Loo ◽  
Alan Lowe
Keyword(s):  
Design Methodology ◽  
Research Process ◽  
Interpretive Research ◽  
Critical Aspect ◽  
Content Type ◽  
Accounting Research ◽  
Accounting Practice ◽  
Starting Point ◽  
Interpretive Sociology ◽  
Practical Implications

Purpose The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive methodology has been challenged by some proponents of the interpretive accounting research (IAR) project. The authors suggest that adopting some of the views expounded in the IAR project may lead to the accounting research community becoming isolated from other interpretive methodology inspired disciplines. The paper aims to discuss these issues. Design/methodology/approach Currently popular views on IAR are informed by selective theoretical insights from interpretive sociology. The authors argue that these insights cannot provide a general frame with which to encapsulate accounting research that may be reasonably termed “interpretive.” Findings The authors’ reading of the literature suggests that the some of the IAR literature exhibits: a tendency to routinely make overly specific claims for what it is possible for interpretive research to achieve; the promotion of a somewhat reductionist view of what the bounds of interpretive research are. The authors suggest that these tendencies detract from the strengths of (adopting a broad view of) IAR. Research limitations/implications In expressing the authors’ concerns, the authors do not wish to make an exclusive argument for what IAR is and is not. This would not be in line with writing an interpretive paper. While the authors do not eschew the possibility of a limited building of knowledge by applying interpretive methodological stances neither do the authors see such activity as a central plank of interpretive research. Practical implications The authors believe that positivistic commentaries on qualitative enquiry should not be taken as exemplary of interpretive research (in accounting – or elsewhere). The authors feel that IAR needs to be more open to an array of subjectivist motivations, if it is to provide useful critique of the nature of day-to-day accounting practice. Originality/value The authors seek to go beyond the rather unhelpful debate about whether IAR should be seen to possess both objective and subjective elements. The authors argue that IAR suffers more from a lack of engagement and debate than it faces dangers from areas of interpretive methodology that adopt positions considered to be too subjectivist.

Designing a memorable in-store customer shopping experience: practical evidence from sports equipment retailers

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Angelo Bonfanti ◽  
Georgia Yfantidou
Keyword(s):  
Social Relationships ◽  
Exploratory Study ◽  
Design Methodology ◽  
Limited Attention ◽  
Structured Interviews ◽  
Content Type ◽  
Shopping Experience ◽  
Retail Managers ◽  
Practical Implications

PurposeThis study aims to detect the dimensions of the in-store customer shopping experience from the sports retailer perspective and to investigate how the role of sports equipment stores is changing.Design/methodology/approachThis exploratory study performs semi-structured interviews with retail managers of sports equipment stores.FindingsThis research reveals the importance of the dimensions of immersive design, sensorial ambient elements, social relationships, trialability and real experience sharing in designing a memorable in-store shopping experience in sports stores, and it highlights that the store's role in the sports context is transitioning from sales space to an interactive, immersive, engaging and convivial place. It proposes a model to design the in-store customer shopping experience effectively.Practical implicationsSports equipment managers can make their physical stores as experiential as possible by investing in expert, passionate personnel and technology in order to create a real in-store experience of the product and the sports practice.Originality/valueWhile sports equipment retailers acknowledge the importance of providing customers with a memorable shopping experience by creating an evocative environment and placing multiple touchpoints in stores, management scholars have paid limited attention to sports stores. This study explores the ways in which sports retail managers can design their stores effectively in experiential terms.

The participant as evolving protagonist

2015 ◽  
Vol 15 (2) ◽  
pp. 112-120
Author(s):  
Ligia Pelosi
Keyword(s):  
Creative Process ◽  
Design Methodology ◽  
Narrative Research ◽  
Research Process ◽  
Personal Relationships ◽  
Fiction Writing ◽  
Content Type ◽  
Ethnographic Fiction ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the role of the participant in narrative research. Rather than a passive and static element, the participant often adds a vibrant, evolving and independent dimension to the process. Design/methodology/approach – The focus of this type of methodology is creative and unpredictable. Featured in the paper is the use of ethnographic fiction to examine and represent themes emerging from the data. Findings – The participant’s contribution to narrative research introduces an unexpected quantity to the findings, which can redefine how questions, perspectives and direction of the research are framed. Research limitations/implications – The research process can be viewed as a reciprocal event, a space where both researcher and participant co-exist, redefine understandings and contribute to findings in collaboration. This process relies heavily on relationships, and may be impaired if participant and researcher do not develop a suitable rapport. Practical implications – This particular methodology can be unpredictable. As a creative process that depends on the development of sound personal relationships between participant and researcher, reliance on the researcher’s insight, ingenuity and resourcefulness is essential. Social implications – This paper focuses on the participant as equal protagonist in the research process. It seeks to view the research process differently, highlighting how and why narrative research can be a significant journey of growth and discovery for the participant as well as for the researcher. Originality/value – Arts-based methodologies in qualitative research are still in a phase of exploration. The use of fiction writing in narrative research is a powerful way to explore issues in a way that connects researcher, participant and audience in meaningful discourse.

Can halal certification influence logistics performance?

2016 ◽  
Vol 7 (4) ◽  
pp. 461-475 ◽  
Author(s):  
Mohamed Syazwan Ab Talib ◽  
Abu Bakar Abdul Hamid ◽  
Thoo Ai Chin
Keyword(s):  
Design Methodology ◽  
Theoretical Framework ◽  
Government Support ◽  
Future Research ◽  
Role Of Government ◽  
Resource Based View ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to establish the halal certification–logistics performance relationship by means of developing a theoretical model and to suggest areas for future research undertakings. The relationship between various forms of certification and logistics performance has been reported in many logistics literature. However, there is paucity in research concerning the relationship between halal certification and logistics performance. Design/methodology/approach The literature representing the concept of halal, halal logistics, institutional support and logistics performance are synthesised to develop a framework. Two distinguished management theories, namely, the resource-based view (RBV) and institutional theory, set the foundation of the proposed theoretical framework. Findings The paper suggests that proper application of resources, in this case halal certification, could positively influence logistics performance. The paper asserts that governmental factors act as the moderator between the halal certification–logistics performance relationship, or could directly influence logistics performance. Research limitations/implications The paper presents a synthesis of previously unconnected variables of halal certification and logistics performance, and integrates the RBV and institutional theories as the basis for a theoretical framework. However, the proposed theoretical framework requires further validation through the supports of additional empirical research. Practical implications Apart from implementing halal certification as a tool to gain business legitimacy, the paper offers insights to logistics service provider as to how halal certification can be used as a mechanism to improve organisational performance, particularly logistics performance. Originality/value This paper is one of the first to establish the relation between halal certification and logistics performance and highlights the prominent role of government support as an independent and moderating factor. It constitutes a preliminary argument that entices research within the halal certification and halal logistics spectrum.

Conquering workplace loneliness Individual or organization accountability

2019 ◽  
Vol 27 (1) ◽  
pp. 1-3 ◽  
Author(s):  
Sagaljit Kaur Sekhon ◽  
Manjari Srivastava
Keyword(s):  
Organizational Climate ◽  
Design Methodology ◽  
Collective Responsibility ◽  
Vulnerable Groups ◽  
Limited Attention ◽  
Content Type ◽  
Or Organization ◽  
Practical Implications ◽  
Insight Into

Purpose The paper aims to understand the role of an individual and the organization for managing workplace loneliness in special workplaces, giving insight into the manifestation of a negative organizational climate which may have an adverse impact on personal and organizational effectiveness. Design/methodology/approach This study considered the existing literature and conducted an independent survey with sailors as the sample. Findings Individuals experience feelings of loneliness and it is the collective responsibility of both the individuals and the organizations to help alleviate these feelings. Research limitations/implications The present study focused on vulnerable groups of sailors as employees working in remote workplaces. Practical implications The findings suggest that leaders can be sensitized to include interventions to assure quality interactions among workers and be facilitators for sharing of emotions, especially in high-risk occupations. Originality/value Studying the existence of loneliness among employees in remote workplaces like the shipping sector has received limited attention in previous studies.

scholarly journals Coopetition in temporary contexts: examining swift trust and swift distrust in humanitarian operations

2020 ◽  
Vol 40 (9) ◽  
pp. 1449-1473 ◽  
Author(s):  
Sarah Schiffling ◽  
Claire Hannibal ◽  
Yiyi Fan ◽  
Matthew Tickle
Keyword(s):  
Design Methodology ◽  
Nonprofit Sector ◽  
Humanitarian Relief ◽  
Content Type ◽  
Trust Theory ◽  
Humanitarian Operations ◽  
Swift Trust ◽  
Limited Choice ◽  
Practical Implications

PurposeBy drawing on commitment-trust theory, we examine the role of swift trust and distrust in supporting coopetition under conditions of uncertainty and interdependence in the setting of humanitarian disaster relief organisations.Design/methodology/approachThis paper presents findings from case studies of 18 international humanitarian relief organisations based on 48 interviews and the analysis of publicly available documents.FindingsWe find that both swift trust and swift distrust support coopetition. As coopetition is simultaneous cooperation and competition, in this study we show how swift trust and swift distrust also occur simultaneously in coopetitive contexts.Research limitations/implicationsCoopetition as a strategic choice is well-researched in the private sector, yet has received less attention in the nonprofit sector, particularly in contexts that are shaped by interdependence and uncertainty. We show the importance of swift trust and swift distrust in coopetitive relationships by drawing on commitment-trust theory.Practical implicationsIn focusing on a competitive environment in which cooperation is essential, we find limited choice of coopetitive partners. Humanitarian relief organisations must often simply work with whichever other organisations are available. We highlight how trust and distrust are not opposite ends of a spectrum and detail how both contribute to coopetitive relationships.Originality/valueOur findings contribute to commitment-trust theory by explaining the important role of distrust in forging coopetitive relationships. Furthermore, we contribute to prior work on coopetition by focusing on an uncertain and interdependent nonprofit environment.

scholarly journals Whole community co-production: a full picture behind the successful COVID-19 response in S. Korea

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jungwon Yeo ◽  
Eun Sun Lee
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Design Methodology ◽  
Theoretical Framework ◽  
Current Response ◽  
Content Type ◽  
Community Approach ◽  
Full Picture ◽  
Pandemic Response ◽  
Practical Implications

Purpose This study aims to examine and understand South Korea’s (S. Korea) COVID-19 response operations, a notable case for other countries to emulate, and suggest some practical implications for other countries struggling with coping with the current pandemic. Design/methodology/approach To examine the case, the authors propose a new theoretical framework based on concepts of the whole community approach in the emergency management field and on co-production in public administration studies, and use the theoretical framework to analyze the details of S. Korea’s whole community co-production for COVID-19 response. Findings The findings demonstrate that the successful pandemic response in S. Korea is attributable to a nationwide whole community co-production among multiple actors, including government, various industries, sectors, jurisdictions and even individual citizens, within and across relevant public service and public policy domains. Originality/value This study suggests a new theoretical framework, whole community co-production, which contributes to the conceptual advancement of co-production in the field of public administration and a whole community approach in the field of emergency and crisis management. The framework also suggests practical implications for other countries to integrate whole community coproduction that may transform current response operations to cope with COVID-19.

The “Halalification” of tourism

2017 ◽  
Vol 8 (4) ◽  
pp. 558-577 ◽  
Author(s):  
Faiza Khan ◽  
Michelle Callanan
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Market Segment ◽  
Analysis Method ◽  
Review Of Literature ◽  
Primary Research ◽  
Content Type ◽  
Starting Point ◽  
Practical Implications

Purpose The purpose of this paper is to address the confusing use of terminology associated with tourism undertaken by Muslims and to identify key concerns associated with this type of tourism. Design/methodology/approach This is an exploratory study and adopts a critical review of literature following the evolutionary concept analysis method. Content analysis of popular UK media, UK-based tour operators’ websites and tourism strategies of destinations popular with Muslim tourists were conducted to examine the use of terminology. Findings There is no clear difference between the various terms (halal, Muslim friendly, Islamic, etc.) used. Overall, academia uses the term Islamic tourism, while the industry and media use various terms. Among destinations, however, there is no clear and consistent use of terminology. A key concern of Islamic tourism is the role of certification in assuring travellers and the lack of standardisation of halal certification. Research limitations/implications The paper is based on literature review and secondary data analysis. It lacks primary research. Practical implications This study highlights the need for consistent use of terminology across industry. Another implication is the issue surrounding halal certification of food and the importance of trust in the seller/service provide. Another trend that industry providers need to consider is the growth of the Muslim millennial traveller and the needs of this market segment. Originality/value The paper highlights the importance of studying the Muslim tourist market and provides a starting point for further research. It highlights several issues such as the need to develop a typology of Muslim tourists. Of particular interest is the concern whether halal values in danger of being commodified in the absence of a universal agreed criterion for halal certification.

scholarly journals Stewardship theory: is board accountability necessary?

2017 ◽  
Vol 59 (6) ◽  
pp. 1292-1314 ◽  
Author(s):  
Andrew Keay
Keyword(s):  
Corporate Governance ◽  
Agency Theory ◽  
Design Methodology ◽  
Agency Problems ◽  
Stewardship Theory ◽  
Content Type ◽  
General Terms ◽  
Practical Implications

Purpose The purpose of the paper is to demonstrate that notwithstanding the fact that stewardship theory embraces things like trust of directors, their professionalism, loyalty and willingness to be concerned for the interests of others, as well as rejecting the foundations of classic agency problems that are asserted by agency theory, board accountability is as relevant to stewardship theory as it is to agency theory. Design/methodology/approach The paper applies the theory underlying board accountability in corporate governance, which is so often applied both in the corporate governance literature and in practice with agency theory in mind, to stewardship theory. Findings While the idea of accountability of boards is generally associated with an explanation and conceptualisation of the role and behaviour of directors as agents within classic agency theory, the paper demonstrates that board accountability is a necessary part of board life even if the role of directors is explained and conceptualised in terms of stewardship theory. Practical implications The paper suggests some accountability mechanisms that might be employed in a stewardship approach. Originality/value While many authors have talked in general terms about board accountability and its importance, this is the first paper that has engaged in a substantial study that links board accountability directly with stewardship theory, and to establish that accountability is necessary.

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