Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration

2003 ◽  
Vol 15 (1) ◽  
pp. 3-49 ◽  
Author(s):  
Mark A. Covaleski ◽  
John H. Evans ◽  
Joan L. Luft ◽  
Michael D. Shields
Keyword(s):  
Causal Model ◽  
Management Accounting ◽  
Research Question ◽  
Levels Of Analysis ◽  
Primary Research ◽  
Participative Budgeting ◽  
Integrative Research ◽  
Theoretical Perspectives ◽  
Similarities And Differences ◽  
Selective Integration

Budgeting is one of the most extensively researched topics in management accounting and has been studied from the theoretical perspectives of economics, psychology, and sociology. Thus, budgeting offers opportunities for research that chooses between competing theories from these perspectives or combines theories from different perspectives if they are compatible, to create more complete and valid explanations of the causes and effects of budgeting practices. In the first part of the paper we analyze budgeting research in the three theoretical perspectives, focusing on important similarities and differences across perspectives with respect to the primary research question, levels of analysis, assumptions about rationality and equilibrium, budgeting and nonbudgeting variables, and causal-model forms. In the last part of this paper we identify four interrelated criteria for selective integrative research and provide an example of using these criteria for research on participative budgeting.

scholarly journals A Comparison between the Extreme Right in Contemporary France and Britain

1997 ◽  
Vol 6 (1) ◽  
pp. 101-116 ◽  
Author(s):  
Nigel Copsey
Keyword(s):  
Research Question ◽  
Theoretical Base ◽  
Extreme Right ◽  
Primary Research ◽  
Comparative Framework ◽  
Theoretical Perspectives ◽  
Political Success ◽  
Country Specific

Except for a small number of recent studies existing literature on the contemporary extreme right tends to follow a quite rigid country by country-based approach which fails to develop common theoretical perspectives. The key weakness of these specialised multi-country studies is neglect of a genuine comparative framework which often results in collections of ‘descriptive’ essays. The primary intention of this paper is to move beyond this approach and to offer a study of the extreme right in contemporary France and Britain in comparative context. This study transcends the limitations of country-specific accounts to answer the following research question: why has the contemporary extreme right in France enjoyed much more political success than the contemporary extreme right in Britain? A common conjunctural model of extreme-right political success will be constructed at the outset. This is intended to serve as a theoretical base for framing the comparison and will act as the mechanism through which the primary research question will be addressed.

Supporting the Use of Rudimentary Vocalizations

2014 ◽  
Vol 23 (3) ◽  
pp. 132-139 ◽  
Author(s):  
Lauren Zubow ◽  
Richard Hurtig
Keyword(s):  
Rett Syndrome ◽  
Visual Cues ◽  
Acoustic Analysis ◽  
Eye Gaze ◽  
Research Question ◽  
Primary Research ◽  
Multiple Modalities ◽  
Face To Face ◽  
Perceptual Judgments ◽  
The Face

Children with Rett Syndrome (RS) are reported to use multiple modalities to communicate although their intentionality is often questioned (Bartolotta, Zipp, Simpkins, & Glazewski, 2011; Hetzroni & Rubin, 2006; Sigafoos et al., 2000; Sigafoos, Woodyatt, Tuckeer, Roberts-Pennell, & Pittendreigh, 2000). This paper will present results of a study analyzing the unconventional vocalizations of a child with RS. The primary research question addresses the ability of familiar and unfamiliar listeners to interpret unconventional vocalizations as “yes” or “no” responses. This paper will also address the acoustic analysis and perceptual judgments of these vocalizations. Pre-recorded isolated vocalizations of “yes” and “no” were presented to 5 listeners (mother, father, 1 unfamiliar, and 2 familiar clinicians) and the listeners were asked to rate the vocalizations as either “yes” or “no.” The ratings were compared to the original identification made by the child's mother during the face-to-face interaction from which the samples were drawn. Findings of this study suggest, in this case, the child's vocalizations were intentional and could be interpreted by familiar and unfamiliar listeners as either “yes” or “no” without contextual or visual cues. The results suggest that communication partners should be trained to attend to eye-gaze and vocalizations to ensure the child's intended choice is accurately understood.

A Comparative Analysis of Two Qualitative Methods: Deciding Between Grounded Theory and Phenomenology for Your Research

2017 ◽  
Vol 28 (1) ◽  
pp. 23-40
Author(s):  
Masoodi Marjan
Keyword(s):  
Grounded Theory ◽  
Data Analysis ◽  
Comparative Analysis ◽  
Historical Development ◽  
Research Question ◽  
Qualitative Approaches ◽  
Development Goals ◽  
Applied Approach ◽  
Similarities And Differences ◽  
Research Students

Abstract The purpose of this article is to compare two qualitative approaches that can be used in different researches: phenomenology and grounded theory. This overview is done to (1) summarize similarities and differences between these two approaches, with attention to their historical development, goals, methods, audience, and products (2) familiarize the researchers with the origins and details of these approaches in the way that they can make better matches between their research question(s) and the goals and products of the study (3) discuss a brief outline of each methodology along with their origin, essence and procedural steps undertaken (4) illustrate how the procedures of data analysis (coding), theoretical memoing and sampling are applied to systematically generate a grounded theory (5) briefly examine the major challenges for utilizing two approaches in grounded theory, the Glaserian and Straussian. As a conclusion, this overview reveals that it is essential to ensure that the method matches the research question being asked, helps the researchers determine the suitability of their applied approach and provides a continues training for the novice researchers, especially PhD or research students who lack solid knowledge and background experience in multiple research methods.

scholarly journals REVIEW OF DESIGN HEURISTICS AND DESIGN PRINCIPLES IN DESIGN FOR ADDITIVE MANUFACTURING

2021 ◽  
Vol 1 ◽  
pp. 2571-2580
Author(s):  
Filip Valjak ◽  
Angelica Lindwall
Keyword(s):  
Additive Manufacturing ◽  
Design Process ◽  
Research Question ◽  
Design Principles ◽  
Current Status ◽  
Design For Additive Manufacturing ◽  
Design Heuristics ◽  
Similarities And Differences ◽  
Definition Of ◽  
Support Methods

AbstractThe advent of additive manufacturing (AM) in recent years have had a significant impact on the design process. Because of new manufacturing technology, a new area of research emerged – Design for Additive Manufacturing (DfAM) with newly developed design support methods and tools. This paper looks into the current status of the field regarding the conceptual design of AM products, with the focus on how literature sources treat design heuristics and design principles in the context of DfAM. To answer the research question, a systematic literature review was conducted. The results are analysed, compared and discussed on three main points: the definition of the design heuristics and the design principles, level of support they provide, as well as where and how they are used inside the design process. The paper highlights the similarities and differences between design heuristics and design principles in the context of DfAM.

scholarly journals Internationalization of SMEs and Effectuation: The Way Back and Forward

Proceedings ◽  
2018 ◽  
Vol 2 (24) ◽  
pp. 1422 ◽  
Author(s):  
Hamza El Guili ◽  
Driss Ferhane
Keyword(s):  
Decision Making ◽  
Business Growth ◽  
Entrepreneurial Behavior ◽  
Entrepreneurship Research ◽  
Early Stages ◽  
Theoretical Perspectives ◽  
Theoretical Paper ◽  
Similarities And Differences ◽  
The Creation ◽  
To Come

Business growth is considered as one of the main topics of entrepreneurship research. Due to the increased interest on entrepreneurship, new theoretical perspectives have emerged to explain entrepreneurial behavior. One of these emergent theories is effectuation. It is widely known that entrepreneurs and owner-managers count on different decision-making logics during the internationalization of their ventures, including causal and effectual reasoning. Despite that the use of effectual reasoning has been generally linked to the early stages of the creation of a venture; it has recently been introduced to on the internationalization of SMEs research. Introduced by Sarasvathy (2001), effectuation logic is stated to grow in an unstable operating context where it is complicated to predict and in contrast, it is likely to unexpectedly respond to changes in the environment. Furthermore, it represents a typical shift in approaching entrepreneurship. In this theoretical paper, we first aim to highlight the evolution of the concept and the development of the effectuation theory within the literature. Furthermore, we explain the similarities and differences existing between causation and effectuation reasoning. Finally, we use the lens of effectuation to come up with an understanding of the internationalization of SMEs.

scholarly journals UNDERSTANDING AIRLINE BRAND EQUITY DRIVERS: LESSONS FROM A MULTIPLE CASE STUDY

2017 ◽  
Vol 8 (2) ◽  
pp. 70-93
Author(s):  
Kallol Das ◽  
Karman Khanna ◽  
Surankita Ganguly
Keyword(s):  
Brand Equity ◽  
Emerging Economies ◽  
Research Question ◽  
Consumer Involvement ◽  
Primary Research ◽  
Multiple Case ◽  
Research Questions ◽  
Cross Case Analysis ◽  
Case Design

There is increasing consumer involvement and hence, investor interest in the airlines industry, as far as emerging economies is concerned. A study of the literature by the authors did not produce any research paper on the process drivers of brand equity in the context of airlines. Therefore, the present study makes an attempt to address this gap. The primary research question is: What are the driving factors for building brand equity in the case of airline services? This paper uses a “two-case” multiple-case design employing theoretical replication. The cases are based on two Indian organizations, Indigo Airlines and Go Air. Both these businesses are similar in many aspects but have achieved very contrasting outcomes. The primary research question is broken down into following two secondary research questions. How is Indigo Airlines building its brand? How is Go Air building its brand? Data collection involved use of documents, archives, observations, participant-observations, and surveys. Data analysis involved conducting cross-case analysis. The findings have been used to develop a conceptual framework for building brand equity in airlines.

scholarly journals Instrumentalization of Law in the Context of Memory Policies in Central and Eastern Europe after 1989

2020 ◽  
pp. 40-50
Author(s):  
Filip Cyuńczyk
Keyword(s):  
Eastern Europe ◽  
Collective Memory ◽  
Case Studies ◽  
Central And Eastern Europe ◽  
Research Question ◽  
Theoretical Concept ◽  
Primary Research ◽  
Region I

The main goal of the article is to conduct case studies of CEE memory policies introduced after the fall of communism and to present them as an interesting field for examining the instrumentalization of law. The primary research question is: Do several case studies of several memory policies implemented in post-communist states help to examine the theoretical concept of the instrumentalization of law? In this paper, I intend to show the hidden potential of such studies. I present some of the specific elements of new constitutionalization attempts in CEE, which included narratives of memory in several constitutions in the region. I also show their relation to the concept of instrumentalization of law. Finally, I describe some political acts of instrumentalization of law in the field of collective memory.

scholarly journals THE SPECIAL UTILIZATION OF CASTLES IN TOURISM – FESTIVALS IN THE HERITAGE SITES

2018 ◽  
pp. 85-98
Keyword(s):  
Impact Assessment ◽  
Case Studies ◽  
Research Method ◽  
Residential Buildings ◽  
Research Question ◽  
Secondary Data ◽  
Primary Research ◽  
Optimal Form ◽  
Heritage Sites ◽  
Built Heritage

In Hungary, there are a large number of built heritage. Of these, this current research focuses on the castles. Nowadays castles can be filled with many functions, such as schools, common lodging houses, hospitals or residential buildings. The most optimal form of usage is tourism utilization, such as museums, hotels, event venues. Organizing festivals is also a tool for this, it generates revenue for the castle, and makes it widely available to enhance the visibility and acquaintance of the venues. A festival is also intended to suffice the needs of tourists and local people, and these castles provide a suitable scene for this. Thus, the current research aims to present and evaluate the form of utilization of castles in which festivals are organized. The study aims to answer the research question through several case studies, that festivals contribute to the survival of the castles as they generate revenue and create more attractive destinations. To answer this question, a primary research method is needed where interviews with the owners of the venues and the festival directors come to the fore. In addition, the available secondary data are required that numerical support the generated revenue and number of visitors alike. In the end, the research will be carried out where both the utilization of the castles and the festival tourism will be of paramount importance and a joint impact assessment will be implemented.

What Can Gamification Learn From Sensory Marketing?

2020 ◽  
pp. 52-85
Author(s):  
Miralem Helmefalk
Keyword(s):  
Behavioral Outcomes ◽  
Interaction Effects ◽  
Causal Chain ◽  
Future Research ◽  
Sensory Marketing ◽  
Game Mechanics ◽  
Theoretical Perspectives ◽  
Similarities And Differences ◽  
Shed Light

While gamification research is multidisciplinary and has grown in popularity during the last decade, it still requires further evidence and direction on which and how much various game mechanics impact on cognitive, emotional, and behavioral outcomes in digital and physical servicescape contexts. To shed light on this problem, a novel perspective on sensory marketing and gamification was chosen. This chapter has discussed and analyzed the similarities and differences between sensory marketing and gamification, as well as what theoretical perspectives and practices gamification can borrow from sensory marketing. Six issues have surfaced that require more research on this matter: (1) The interaction effects, (2) Weight and impact, (3) Congruency, (4) Complexity, (5) (sub)Conscious/(non)visible elements, and (6) The causal chain. This chapter explains and discusses these issues and offers future research avenues.

scholarly journals A Reassessment of ANOVA Reporting Practices: A Review of Three APA Journals

2018 ◽  
Vol 8 (1) ◽  
pp. 3-19 ◽  
Author(s):  
Yuanyuan Zhou ◽  
Susan Troncoso Skidmore
Keyword(s):  
Counseling Psychology ◽  
Research Question ◽  
Psychological Research ◽  
Effect Sizes ◽  
Applied Psychology ◽  
Primary Research ◽  
Primary Analysis ◽  
P Values ◽  
Comprehensive Review ◽  
Reporting Practices

Historically, ANOVA has been the most prevalent statistical method used in educational and psychological research and today ANOVA continues to be widely used.  A comprehensive review published in 1998 examined several APA journals and discovered persistent concerns in ANOVA reporting practices.  The present authors examined all articles published in 2012 in three APA journals (Journal of Applied Psychology, Journal of Counseling Psychology, and Journal of Personality and Social Psychology) to review ANOVA reporting practices including p values and effect sizes.  Results indicated that ANOVA continues to be prevalent in the reviewed journals as a test of the primary research question, as well as to test conditional assumptions prior to the primary analysis.  Still, ANOVA reporting practices are essentially unchanged from what was previously reported.  However, effect size reporting has improved.

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