Researcher perceptions and choices of interview media: the case of accounting research

This study offers foundational insights into the ways in which perceptions of different interview media—principally, face‐to‐face, telephone and videoconferencing channels of communication—may influence researcher choices and practices. Informed by the reflections of 23 senior accounting researchers, our evidence identifies a duality of practices in the usage of different interviewing media, influenced primarily through the role played by experience, which informs perceptions upon which practices are based. We discuss this duality of practices in terms of information richness theory and channel expansion theory and offer further insights into the factors that influence and shape researchers’ perceptions of the contextual suitability of particular media available to interview‐based accounting research.     

The double-edged sword of purpose-driven behavior in sustainable venturing

This paper examines the relationship between purpose and purposeful organizing and how such arrangements influence the entrepreneurial journey as sustainable ventures move from idea to markets. We leverage an iterative multi-stage process-tracing design to understand the mechanisms whereby 14 different B Corp certified organizations embed purpose before, during and after the certification process. Our analyses reveal three types of venture paths for purpose-driven entrepreneurs, which are shaped by distinct imprinting sequences with three critical sensitive windows playing a pivotal role: the definition of scope of purpose, timing of purpose formalization through B Corp Certification and shifts in the source of feedback. Different imprinters occurring within the critical sensitive windows shape particular imprinting sequences triggering situations of both productive and counterproductive path development. Our results challenge the assumed linear relationship between purpose and purposeful organizing and more specifically the belief that seeking (purposeful) B Corp certification at firm foundation is necessarily productive for society and for the ventures themselves regardless of when the certification is achieved.     

Strategic Flexibility in New High‐Technology Ventures

Strategic flexibility is a vital capability for new ventures to update their strategies in a timely manner. However, the role of external knowledge sources in new ventures’ endeavours to develop strategic flexibility are unclear. Drawing on the knowledge‐based and relational views, we explore the effect of two sources of external knowledge: new product development (NPD) alliances, representing tightly coupled sources, and loosely coupled sources such as industry associations. Our field study of 148 high‐tech ventures found that the extent to which firms utilize knowledge from NPD alliances has a curvilinear relationship with strategic flexibility, whereas the extent to which firms utilize loosely coupled sources has a positive linear relationship with strategic flexibility. We also found that in new ventures, decentralization of decision‐making and institutional support enhance knowledge integration, positively moderating these relationships.     

Problematizing socioemotional wealth in family firms: a systems-theoretical reframing

The concept of socioemotional wealth (SEW) seeks to present an independent paradigmatic basis for family-firm research, and in doing so aims to establish a sound basis for the scientific legitimacy of family-firm research. Establishing that legitimacy requires scholars to demonstrate that SEW is based on coherent assumptions on several theoretical levels. This paper uses the problematization methodology to challenge the coherence of the theoretical assumptions underpinning SEW and to advance theory development. The results of this problematization show that SEW is built on a theoretical level close to the object of research (in-house assumptions), but that more deeply-rooted theoretical levels (e.g. paradigmatic assumptions) are not sufficiently elaborated. Moreover, the original conceptualization is based on a positivist-mechanistic view, which hinders SEW reflecting the complex reality of family firms. Based on the results of this problematization, new systems theory is applied to reframe SEW’s theoretical grounding. Thereby the main contribution of the paper is a critical reflection on the theoretical underpinnings of SEW (in particular root-metaphor and paradigmatic assumptions), serving as the basis for advancing a coherent theoretical understanding of this important concept in family business research.     

Towards a spatial perspective: An integrative review of research on organisational space

Although the notion of space has gained considerable attention in organisation studies, it remains vague, and the respective literature is fragmented. In this paper, we review the empirical literature on organisational space with the aim of synthesising the findings of existing research and thereby facilitating the development of cumulative knowledge in this field. We highlight three dominant concepts that define space: boundaries, distance and movement. Furthermore, we identify four major spatial themes: the distribution of positions in space, the isolation of space, the differentiation of spaces and the intersection of distinct spaces. On that basis, we develop a comprehensive research framework and propose an agenda for future research on organisations from a spatial perspective.     

长江经济带中三角地区农业结构的分析与优化对策

[目的]从宏观、中观和微观3个层面深入分析长江经济带中三角地区湖北、湖南和江西3省的农业产业结构及其各产业差异性和相对优势及其竞争力。[方法]在宏观层面运用了传统的基尼系数分析3个省份历史发展上的地区经济水平差异,判断3个地区经济发展是否存在虹吸效应;从中观层面运用区位熵指数分析法分析区域农业产业结构,从农畜林渔等方面判断各区域产业专业化水平程度;从微观层面运用偏离—份额分析法(SSM)分离出3个地区的各部门产业的优势及其竞争力。[结果]区域内的经济差异变化呈不断增大的趋势,基尼系数不断扩大;湖北的种植业、渔业和农林牧渔服务业,湖南的种植业、林业、畜牧业和农林牧渔服务业,江西的林业、渔业都较中三角地区对应的子产业的区位熵指数高;江西木材和竹加工业和烟草业具有较大的产业竞争优势,湖北的茶叶、水产和瓜果疏菜产业优势明显,湖南地区农业产业综合优势主要在于烟草、水果、肉类以及木材和竹类加工业。[结论]通过比较地区农业产业竞争优势,提出发展地区产业特色,合理布局全域农业产业,提高农产品附加收益,稳固对结构优化的资金支持等对策建议。     

国内外社会资本与旅游研究文献综述

社会资本包含集体社会资本和个体社会资本。通过对Elsevier，Springer link和CNKI等平台上的文献进行梳理发现：在旅游领域，社会资本理论研究主要集中于集体和个体社会资本对旅游发展影响以及旅游对目的地社会资本影响等方面，研究呈现出内容上集中于社会资本对旅游的影响，方法上以案例分析为主的特点，当前仍存在不足，并提出今后研究的趋势，为以旅游创新助力乡村振兴，关注特色小镇发展模式，促进文化旅游可持续等，更好地运用社会资本理论来解释和解决旅游活动中的现象和问题，促进旅游业可持续发展。     

新发展格局视野中的消费券发放问题与重构研究

2020年面对新冠肺炎疫情冲击,各地纷纷发放消费券刺激消费。本轮发放消费券的省市和规模远超以往。考察当前各地消费券的实践,其存在三方面的问题:短期刺激消费与构建发展新格局缺乏衔接、地方各自为政与顶层设计阙如、财政补贴与财政约束的张力。针对这些问题,本文从新发展格局视野提出将当前消费券重构为财政和金融融合的消费金融券,使之成为构建新发展格局中扩大内需的长期政策和重要的宏观调控工具。消费金融券的制度设计要与社会结构新特征和新趋势相契合。针对低收入群体的消费金融券,应以财政补贴为主、以重大生活项目消费的利息补贴与信用担保为辅。针对中等收入群体的消费金融券,应以利息补贴为主,通过消费金融的方式扩大消费。加大消费金融券的全国顶层设计,明确中央和地方财政支持产业的范围和力度。     

An explorative study of corporate travellers’ perception at a German airport

The modern working environment is changing at a fast pace due to factors such as globalisation, digitalisation, and demographic trends. Taking an exploratory approach, this study examines how prevailing factors shaping the working world may influence the perception of business air travellers. Relevant factors are identified through a literature review, which results are confirmed by expert interviews (N = 11). Business travellers are surveyed (N = 67) at Munich Airport regarding their personal experiences and their evaluations of these identified factors. Their perceptions concerning the psychological and physical experience, digitalisation, age, and gender are examined in detail.Findings provide insights into the development of business air travel, with a focus on German business travellers. Despite the influence of advanced information and communications technology, survey results reveal that air travel might stay an essential part of the working world, as face-to-face meetings are not fully replaceable. Increasing multi-partner project work and flexible work structures could even lead into an increase of air travel. The study also delineates recommendations and research potential, such as the extension of the study in the light of the global COVID-19 pandemic. The question of how trends within the working world influence the perception of business related air travel is rarely studied. This study contributes to this gap in the scientific community.