The effect of CEO and director experience on acquisition performance: a pitch

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Davina Jeganathan
Keyword(s):  
Design Methodology ◽  
Research Proposal ◽  
Independent Directors ◽  
Future Research ◽  
Acquisition Performance ◽  
Content Type ◽  
Research Opportunities ◽  
Personal Reflections

Purpose The purpose of this paper is to discuss the application of Faff’s (2015, 2019) pitch template to a research proposal examining independent directors’ acquisition experience and their subsequent acquisition performance. Design/methodology/approach The author briefly discusses the use of Faff’s (2015, 2019) pitch template and describes their personal reflections on the pitch exercise. Findings The findings indicate that there are many benefits to using the template, and the author provides reflections based on their experience with the template. Originality/value This pitching research letter documents the benefits of using such a tool to inspire and identify future research opportunities and records the author’s experience of communicating with researchers who regularly publish in top-tier accounting and finance journals.

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Giulia Achilli
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Research Projects ◽  
Special Issue ◽  
Content Type ◽  
Research Opportunities ◽  
Energy Company ◽  
New Research ◽  
Academic Debate

Purpose This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research. Design/methodology/approach The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities. Findings The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward. Originality/value The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.

A review on risk-taking in tournaments

2019 ◽  
Vol 14 (2) ◽  
pp. 559-568 ◽  
Author(s):  
Zejun Li ◽  
Chengyuan Wang ◽  
Qiong Wang ◽  
Biao Luo
Keyword(s):  
Literature Review ◽  
Qualitative Analysis ◽  
Risk Taking ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
Tournament Theory ◽  
Bibliographic Retrieval ◽  
Antecedents And Consequences

Purpose This paper aims to summarize antecedents and consequences of risk-taking in tournaments and show the development of tournament optimization considering risk-taking. Moreover, further expansion expectations related to antecedents and consequences of risk-taking in tournaments and tournament optimization considering risk-taking are discussed. Design/methodology/approach A comprehensive bibliographic retrieval and further literature review and systematics re-organization are used to build the framework with respect to risk-taking in tournaments. Then, qualitative analysis is used to present conclusions of existing research. Findings By summarizing various antecedents, different consequences and tournament optimizations with regard to risk-taking in tournaments of existing research, the authors present a series of research opportunities regarding risk-taking in tournaments that can propel the advancement of tournament theory. Originality/value The studies on risk-taking in tournament have been recently received wide attention and are growing vigorously. Based on the summary and re-organization, the framework of literature studying risk-taking in tournaments is built. This literature review also helps researchers learn the advance of risk-taking in tournament and provides fruitful direction for future research on this topic.

Tourism and on-site humour: a perspective article

2019 ◽  
Vol 75 (1) ◽  
pp. 65-68
Author(s):  
Anja Pabel ◽  
Philip L. Pearce
Keyword(s):  
Systematic Review ◽  
Design Methodology ◽  
Future Research ◽  
Relevant Research ◽  
Content Type ◽  
Theoretical Concepts ◽  
Research Opportunities ◽  
Early Stages ◽  
Practical Implications

Purpose This paper aims to outline major theoretical concepts relating to the tourism-humour relationship and provide commentary on opportunities for further research in this area. Design/methodology/approach Papers for this perspective research were sourced by conducting a systematic review which critically appraised relevant research on this topic to provide evidence on humour and its current use in tourism settings. Findings Humour has received attention from many academic tribes and disciplines; however, investigations in the context of tourism are only in its early stages. Research limitations/implications The paper is based on a select number of peer-reviewed literature studies on the topic of tourism and humour. Practical implications The paper outlines some of the challenges that tourism operators face regarding authenticity, i.e. when the delivery of scripted humour is performed in such a way that it is considered spontaneous and meaningful. Originality/value The paper provides a brief overview of how humour is currently used in tourism settings and recommends future research opportunities to guide further studies into this topic.

scholarly journals The future of auditing research in the public sector

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David C. Hay ◽  
Carolyn J. Cordery
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
The Public ◽  
What Works ◽  
The Future ◽  
Practical Implications

PurposeThe purpose of this paper is to review opportunities for future research about auditing in the public sector.Design/methodology/approachThe paper presents the viewpoints of two researchers, supported by research that is cited in the paper.FindingsPublic sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries and develop suggestions about what works best.Research limitations/implicationsThe paper presents the views of the authors.Practical implicationsThere are opportunities for further research across different jurisdictions.Originality/valueThe paper makes a contribution by outlining research opportunities.

Cashing-in: understanding post-acquisition CEO stock option exercise

2015 ◽  
Vol 53 (9) ◽  
pp. 1953-1975 ◽  
Author(s):  
John S. Marsh ◽  
William J. Wales ◽  
Rachel Graefe-Anderson ◽  
Marshall W. Pattie
Keyword(s):  
Stock Options ◽  
Design Methodology ◽  
Stock Option ◽  
Exercise Behavior ◽  
Future Research ◽  
Acquisition Performance ◽  
Content Type ◽  
Compensation Management ◽  
Ceo Tenure ◽  
Practical Implications

Purpose – The purpose of this study is to explore post-acquisition compensation management and examine how the two most commonly used theories to explain CEO stock option exercise, agency theory and CEO overconfidence, expect CEOs to manage their stock options following an acquisition. Design/methodology/approach – Using logistic regression analysis, the authors investigate whether CEOs are more or less likely to exercise options following an acquisition, and the effect which CEO tenure and acquisition history may have on option exercise. Findings – The results suggest that CEOs are more likely to exercise options following an acquisition. The authors also find that CEO tenure and acquisition experience are both linked to an increase in option exercise. Research limitations/implications – The findings suggest that future research should expect agency effects to outweigh overconfidence effects when considering CEO stock option exercise behavior within the post-acquisition firm context. Practical implications – This paper advises directors and shareholders about whether agency concerns or overconfidence are of greater concern and how CEO tenure and past acquisition history may influence post-acquisition CEO stock option exercise behavior, offering information valuable in designing effective corporate governance. Originality/value – This paper is among the first to explore how CEOs manage their options following an acquisition and finds that CEOs are more likely to exercise stock options following an acquisition. Post-acquisition compensation management is an important, though overlooked, consideration in improving acquisition performance.

scholarly journals Gender (in) accounting: insights, gaps and an agenda for future research

2016 ◽  
Vol 24 (2) ◽  
pp. 158-168 ◽  
Author(s):  
Benedetta Siboni ◽  
Daniela Sangiorgi ◽  
Federica Farneti ◽  
Charl de Villiers
Keyword(s):  
Literature Review ◽  
Gender Equality ◽  
Design Methodology ◽  
Social Implications ◽  
Future Research ◽  
Good Representation ◽  
Content Type ◽  
Research Opportunities ◽  
Representation Of Women ◽  
Prior Literature

Purpose The study aims to raise awareness of the issues to foster further debate in the area of gender (in) accounting. In the process, opportunities for future research are identified and outlined. Design/methodology/approach Literature review and a discussion of the implications lead to the identification of opportunities for future research. Findings Women are under-represented at senior levels in all walks of life. Where women reach senior positions, they are often paid less than men in similar positions. Countries and organisations with more gender equality do better. Social implications Organisations and countries will be better off if they have a good representation of women at all organisational levels in all walks of life. Originality/value The authors’ perspectives of the prior literature and the identification of future research opportunities around gender (in) accounting are presented.

Do government administered financial rewards undermine firms’ internal whistle-blowing systems?

2017 ◽  
Vol 30 (01) ◽  
pp. 6-11 ◽  
Author(s):  
Gladys Lee ◽  
Michael J. Turner
Keyword(s):  
Design Methodology ◽  
Research Topic ◽  
Research Proposal ◽  
Research Project ◽  
Content Type ◽  
Whistle Blowing ◽  
Personal Reflections ◽  
New Research ◽  
First Time

Purpose This paper aims to provide a discussion of the application of the research pitch template developed by Faff (2015, 2016b) to a research topic on whistle-blowing. Specifically, the template was used to develop a research proposal that investigates whether government administered financial rewards undermine a firm’s internal whistle-blowing system. This letter provides a brief commentary on using the pitch template and then discusses personal reflections on the pitch exercise. Design/methodology/approach This paper applies the template of Faff (2015) and provides a narrative of the pitching exercise. Findings As a first-time user of Faff’s (2015) pitching template, I have found the template very helpful in articulating the essence of this research project and mapping out the fundamentals for the project. Originality/value This is a new research idea that is not a pitch retrofitted from published papers or theses. The pitch template was used for the purposes of developing and refining the research idea.

When service technologies and human experiences intersect

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mark Scott Rosenbaum ◽  
Rebekah Russell-Bennett
Keyword(s):  
Design Methodology ◽  
Digital Technologies ◽  
Human Condition ◽  
Service Research ◽  
Future Research ◽  
Content Type ◽  
Global Pandemic ◽  
Technology Service ◽  
Personal Reflections ◽  
Practical Implications

Purpose This paper aims to identify future research opportunities that address human–technology service interactions. Design/methodology/approach This editorial is based on the author’s personal reflections and conceptualizations of ideas from past previous research and theory. Findings The authors identify three opportunities for further research on technology and humanity: service technology and social interaction and service technology and societal prosperity. Research limitations/implications Service researchers need to realize that topics such as technology, robots, artificial intelligence are not mutually exclusive from topics that seek to improve the human condition, such as transformative service research. We encourage service researchers to explore how digital technologies in service domains impacts consumers, communities, and even, global humanity. Practical implications Researchers have guidance on areas in which pioneering theoretical and methodological opportunities abound. Originality/value This editorial offers new perspectives on technology and humanity considering the effect of the global pandemic.

scholarly journals Advantages and potential challenges of data management in e-maintenance

2019 ◽  
Vol 25 (3) ◽  
pp. 378-396 ◽  
Author(s):  
Arian Razmi-Farooji ◽  
Hanna Kropsu-Vehkaperä ◽  
Janne Härkönen ◽  
Harri Haapasalo
Keyword(s):  
Data Management ◽  
Design Methodology ◽  
Management Practices ◽  
Future Research ◽  
Conceptual Approach ◽  
Content Type ◽  
Different Types ◽  
Maintenance Systems ◽  
Industry Leader ◽  
Practical Implications

Purpose The purpose of this paper is twofold: first, to understand data management challenges in e-maintenance systems from a holistically viewpoint through summarizing the earlier scattered research in the field, and second, to present a conceptual approach for addressing these challenges in practice. Design/methodology/approach The study is realized as a combination of a literature review and by the means of analyzing the practices on an industry leader in manufacturing and maintenance services. Findings This research provides a general understanding over data management challenges in e-maintenance and summarizes their associated proposed solutions. In addition, this paper lists and exemplifies different types and sources of data which can be collected in e-maintenance, across different organizational levels. Analyzing the data management practices of an e-maintenance industry leader provides a conceptual approach to address identified challenges in practice. Research limitations/implications Since this paper is based on studying the practices of a single company, it might be limited to generalize the results. Future research topics can focus on each of mentioned data management challenges and also validate the applicability of presented model in other companies and industries. Practical implications Understanding the e-maintenance-related challenges helps maintenance managers and other involved stakeholders in e-maintenance systems to better solve the challenges. Originality/value The so-far literature on e-maintenance has been studied with narrow focus to data and data management in e-maintenance appears as one of the less studied topics in the literature. This research paper contributes to e-maintenance by highlighting the deficiencies of the discussion surrounding the perspectives of data management in e-maintenance by studying all common data management challenges and listing different types of data which need to be acquired in e-maintenance systems.

The 4Cs of mass customization in service industries: a customer lens

2020 ◽  
Vol 34 (4) ◽  
pp. 499-511 ◽  
Author(s):  
Jessica L. Pallant ◽  
Sean Sands ◽  
Ingo Oswald Karpen
Keyword(s):  
Boundary Conditions ◽  
Mass Customization ◽  
Design Methodology ◽  
Service Industries ◽  
Future Research ◽  
Practical Application ◽  
Theoretical Understanding ◽  
Content Type ◽  
Priority Areas ◽  
Research Priority

Purpose Increasingly, customers are demanding products that fit their individual needs. Many firms respond by cultivating product individualization via mass customization, often integrating this capability via interactive platforms that connect them with customers. Despite such customization, research to date has lacked cohesion, often taking the organizational, rather than customer, view. The purpose of this paper is to provide inconclusive theorizing in regard to customization from the consumers’ perspective. Design/methodology/approach The review and synthesis of the literature revealed that co-configuration is an underexplored domain of mass customization. Consequently, an initial conceptualization of co-configuration is developed and compared with current customization strategies. Specifically, the definition and boundary conditions of co-configuration are compared with three domains of mass customization, namely, co-production, co-construction and co-design. This led to the development of research priority areas to establish an agenda for future research on mass customization and its role in customer’ firm relationships. Findings This paper provides the delineation of four distinct consumer customization strategies, conceptualized in a matrix, and proposes separate customer journey visualizations. In advancing the theoretical understanding by means of a unifying typology, this paper identifies three existing Cs of mass customization (co-production, co-construction and co-design) and focuses specifically on a fourth (co-configuration), identified as an understudied mass customization strategy. Originality/value This paper extends the previous conceptualizations of mass customization comprising co-production, co-design and co-construction. The proposed typology establishes a foundation for four research priority areas that can improve both academic rigor and practical application.

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