• Innovation in family firms: an empirical taxonomy of owners using a mixed methods approach

      Salmon, Udeni; Allman, Kurt; University of Keele
      The increasingly competitive manufacturing sector has made innovation crucial for the continued survival of family-owned SMEs. However, family firm owners are highly heterogenous and their diverse characteristics influence their approach to innovation. The purpose of this paper is to provide solutions to two heterogeneity related innovation problems: first, the failure of generic innovation policy advice to address the specific types of family firm owners; and second, the difficulty for owners in understanding how their innovation approach compares to their competitors. The solution is to create a taxonomy of family firm owner-innovators which creates innovator types. This taxonomy addresses these two problems: first, the taxonomy enables policy advice to be tailored to a particular innovator types; and second, the taxonomy allows owners to understand the strengths and weaknesses of their particular approach to innovation.
    • Management Learning, Performance and Reward; Theory and Practice Revisited

      Rowland, Caroline A.; Hall, Roger D.; University of Chester (Emerald Publishing, 2014-11)
      Purpose: This paper explores the extent to which organizational learning is recognised through performance management systems as contributing to organizational effectiveness and competitive advantage. Methodology: It reviews several pieces of research, employing a wide range of methods, including: content analysis of managers’ reflections; questionnaires completed by managers and mentors; a large scale survey involving ethnography, interviews and questionnaires and; analysis of documents from professional bodies and management delivery centres. Findings: Genuine integration of individual and organizational goals or transfer of learning from the individual to the organization is not evident. Few qualitative measures of organizational performance are employed. The impact of metrics such as IiP or EFQM on organizational effectiveness is nor discernible. Management Learning and Development is rarely measured even when it is encouraged by the organization. There is a clear divide between research, teaching and learning and, workplace practice. Performance management systems create perceptions of unreliability and inequity. Research implications: Espousing the value of learning and learning to learn, measuring them accurately and rewarding them with meaningful changes to working life can only improve organizational effectiveness. Research into the few organizations that have successfully embraced triple loop learning in their development of managers may offer a template for transformational learning to sustain competitive advantage. Originality: Management Development processes have been successful in developing individuals but less successful in achieving organizational development. This paper offers new insights into that gap and the omissions in the metrics by which performance is measured. Keywords: management learning, performance, reward, triple loop Article Classification: Viewpoint
    • Organizations and organizing in a French context

      Stokes, Peter; Davoine, Eric; Oiry, Ewan; University of Chester ; University of Fribourg ; Univeristy of Poitiers (Emerald Publishing, 2014-12-22)
      This special issues consists of seven papers which present French organization from different styles and perspectives.
    • The resistance in management accounting practices towards a neoliberal economy

      Nagirikandalage, Padmi; Binsardi, Ben; Kooli, Kaouther; Anh Ngoc Pham; University of Chester; Glyndwr University; Bournemouth University; Glyndwr University
      Purpose – The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam. Design/methodology/approach – Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature. Findings –The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism. Research limitations/implications – The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings. Practical implications – MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country’s competitiveness during transition. Originality/value – This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.