Search results for "Accounting"
showing 10 items of 1961 documents
Organizational social entrepreneurship: scale development and validation
2019
PurposeSocial entrepreneurship has become a growing field of research interest. Yet, past research has been held back by the lack of a rigorous measurement instrument. Rather than defining social entrepreneurship as an organizational form that a venture does or does not have, this paper agrees with Dees and Anderson (2006) that the construct is better thought of as a set of practices, processes and behaviors that organizations can engage in to a higher or a lesser degree. In other words, the construct is a set of behaviors that any organization can engage in. The purpose of the paper is to develop scale items to measure the construct of organizational social entrepreneurship (OSE).Design/me…
Language in globalised interactive business: adaptation vs. standardisation
2017
We investigate language-related choices made in online firms characterised as 'interactive' and having multiple and varying audiences, in both consumer and business marketing environments. Online language choices and their relatedness with firm strategic and tactical behaviour have little received scrutiny. Using survey data, we investigate the role language plays in online firms. We scrutinise whether or not firms significantly adapt to their targeted markets through language and how such adaptive or standardising behaviour relates with firm internationalisation level, and furthermore, if this behaviour relates with how firms interact with their environment. When studying how firms interac…
Successful SME web design through consumer focus groups
2011
Purpose – The purpose of this research is to pursue two major objectives. First, to identify the key design variables for building successful transactional SME (Small Medium Enterprises) websites. Second, the transactional relevance of each key design variable is tested in order to establish priorities.Design/methodology/approach – The present paper is developed through seven consumer focus groups. Two approaches were used: an ethnographic summary of each focus group (qualitative approach) and a systematic coding procedure (quantitative approach).Findings – The findings indicate that a transactional website should have three main strong points: it must be secure; price information should be…
Entrepreneurial ecosystems : a systematic literature review and research agenda
2020
PurposeThe emerging concept of entrepreneurial ecosystems has captured the attention of scholars, practitioners and policymakers. Although studies on entrepreneurial ecosystems continue to grow, their contributions are still disintegrated. Thus, the purpose of this paper is to present a systematic review of extant literature on entrepreneurial ecosystems and to develop a research agenda.Design/methodology/approachThe study deployed a systematic literature review of 51 articles obtained from three comprehensive databases of Web of Science, Google Scholar and Scopus. The analysis includes two phases. First, a descriptive account of research on entrepreneurial ecosystems and second, a content …
Continuous Improvement Challenges: Implementing PBL in One University in Romania
2020
Abstract What do business and education have in common when it comes to continuous improvements? The answer is Lean Principles. Case studies and implementation challenges from some pilot PBL projects in one university, in Romania, are analysed and described in depth, while comparing the educational experience in the university to the challenges and resistance to change that facilitators in the private sector face inside their own companies. Taking this into consideration and based on qualitative data retrieved from interviews carried out in the private sector and in the educational sector, the authors of this paper will present deep insights that are meant to serve as a basis for understand…
Digitalizing Management Accounting
2019
“Digitalization” is a term that is widely used to describe various technology-induced organizational change processes. These range from those that increase efficiency through the use of technology (e. g., digitalizing paper-based workflows, e.g. invoicing) to disruptive changes to existing business models by employing new technological possibilities (e. g., platforms such as Airbnb or Uber).
Complexity as a Driver of Media Choice: A Comparative Study of Domestic and International Teams
2019
International dispersed (virtual) teams are becoming increasingly prevalent in complex international business environments, and their ability to handle internal communication is critical to their performance. Modern information and communication technology offer a variety of media to support team communication. Nonetheless, research is trailing behind practice and offers no established framework to explain media use in contemporary teams. Here, we seek to address this void. In a comparative study of domestic and international teams’ choice of media, we extend media-richness theory by focusing on the construct of complexity. Using structural equation modelling and multigroup analysis to ass…
Tecnologías de información y contabilidad de gestión: evidencia empírica de la autoridad portuaria de Valencia
2008
Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of t…
Introduction to the JOTSC Special Issue on Leveraging Organizational Change and Knowledge Management to Address Environmental Complexity
2016
Claims that organizations are living through a period of unprecedented complexity are not new. Accordingly, scholars and practitioners are recognizing the challenges that originate from operating in increasingly complex and interconnected environments. Despite the relevant theoretical advances occurred in organizational and management studies as a consequence of such recognition, a full appreciation of how organizations deal with complex situations is still missing (Amagoh, 2008; Axeldrod & Cohen, 2000). Accordingly, this special issue aims to contribute to elucidate how organizations respond to environmental complexity through the activation of specific processes of organizational change a…
Governance Considerations for Seeker–Solver Relationships: A Knowledge-Based Perspective in Crowdsourcing for Innovation Contests
2019
The need to solve innovation problems and insource knowledge has led to an increasing number of organizations engaging in crowdsourcing activities and subsequently establishing working relationships with winning solution providers. Using a knowledge‐based view and the problem‐solving perspective, we develop a theoretical framework suggesting how specific innovation problem attributes (i.e. the decomposability, formulation and search space of the problem) influence the governance decision (unilateral vs. bilateral) of seekers to manage the relationship with winning solvers. We empirically analyse the framework using 582 challenges broadcast on the NineSigma crowdsourcing platform. Our result…