Perspective: Leveraging Open Innovation through Paradox

In search of fresh ideas, firms increasingly engage with external contributors in open innovation collaborations. However, research has found that such collaborations frequently fail, and has pointed to conflicting demands of control and openness. On the one hand, firms want controlled and selective participation, clarity of purpose, and a choice of ideas based on their own current capacity and value appropriation strategies. On the other, their external contributors tend to want open and unfettered participation, the creative potential of the idea per se, and unrestricted knowledge sharing. This article proposes to shift the conceptual frame from looking at the tensions between control and openness as problems to looking at them as synergies. Drawing on the literature of open innovation and organizational paradox, this article contributes a novel perspective on open innovation that suggests how firms can leverage open innovation collaborations through paradox by combining practices based on differentiation and integration.     

Academic spin-off creation: barriers and how to overcome them

The aim of this study is to analyze the process of academic spin-off creation, identifying the barriers to suggest how to overcome them. For this purpose, a case study method was adopted, and as data-collecting instruments, several in-depth interviews and documentary analysis were used from three academic spin-offs. The empirical evidence captures the different views of the founding researchers of the academic spin-offs, the researching lecturers in the department creating the spin-offs and the manager of the technology transfer office at the Portuguese university studied here. The results show that the different perceptions of barriers are seen to be solved through an internal strategy within the university. The findings also show that applied research should be valued in assessing lecturers, as it contributes, not only to the link with industry, and therefore to regional development, but also to universities' sustainability, overcoming the lack of financial support as a result of constant budget cuts. The contact networks resulting from universities' links with the different stakeholders will benefit the spin-offs themselves, facilitating their survival in the first years of their life.     

Strategy on a Page: An ArchiMate‐based tool for visualizing and designing strategy

Nowadays, organizations need to be able to adjust more rapidly to the circumstances of their environment, at a strategic, tactical, and operational level. However, most software tools are designed to support the tactical and operational levels, while at a strategic level there are not many options available. In this paper, we propose a software tool which supports modelling of strategic information, covering several well‐known strategy techniques, and also facilitates the design of highly customizable management dashboards. To validate our proposed software tools, we perform two case studies, with two inherently different organizations, namely a public university and an investment fund.     

Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry

This paper aims to propound a thorough and circumspect analysis of the implications of blockchain technology in the accounting profession and its broader industry. The analysis begins with a summary of early developments by first movers and how they are harnessing blockchain technology to improve business practices. Concomitantly, the paper will go on to discuss how this technology will streamline accounting processes, specifically as the technology approaches critical mass. Finally, a discussion of its long‐term implications will follow through a more philosophical and conceptual dialogue. Throughout the paper, criticisms will be raised to address concerns regarding blockchain's widespread use.     

Portfolio performance manipulation in collateralized loan obligations

We examine the discretionary activities that CLO managers engage in to pass monthly overcollateralization (OC) tests. These tests require a CLO's loan portfolio value, scaled by the CLO notes’ principal balance, to be above a certain threshold. Using CLOs’ granular disclosures, we develop model-free estimates for discretionary loan fair valuation and transaction-based proxies for strategic loan trading. We find a positive association between these discretionary activities and the probability of avoiding an OC test violation. This association varies predictably with junior noteholders’ influence and CLO market conditions. Strategic trading—but not discretionary fair valuation—relates to worse future CLO performance.     

Association Between Discretionary Accruals and Audit Fees and the Role of the Size of the Audit Firm: European Evidence

International Advances in Economic Research - This study seeks to contribute to the analysis of discretionary accruals and audit fees in two pairs of European countries, Germany and France, and...     

The gender representation gap: implications for workplace union effectiveness

This article investigates how the gender of workplace representatives has implications for three dimensions of union effectiveness: (i) responsiveness to members, (ii) opportunity to influence management and (iii) ability to bring about change. Utilising original analysis of the 2011 Workplace Employment Relations Study, we examine three core elements of workplace employment relations processes that cut across the three dimensions: (i) workplace representation processes and employer support for union activity; (ii) substantive areas of representative involvement and (iii) quality of relations between union representatives and management, and between union representatives and employees. Our analysis highlights significant gender differences embedded in all three processes. The conclusion considers the broader implications of these findings for the gender equality project of British trade unions, beyond the objective of merely seeking to increase the numbers of women representatives.     

Determinants of Electronic Word-of-Mouth on Social Networking Sites About Negative News on CSR

Journal of Business Ethics - Social network sites are a new communication channel to convey CSR information. They are interactive channels that let users participate, spread content and generate...     

Understanding Preferences for Dietary Supplements and Fortified Food during Pregnancy: A Discrete Choice Experiment

Using a discrete choice experiment, we examine pregnant women’s preferences to determine the relative importance they place on product attributes when choosing between nutritionally fortified food and beverage products, and supplement tablets. The choice experiment was included in a cross-sectional web-based questionnaire completed by 857 pregnant Australian women. Latent class analysis identified four distinct consumer segments: ‘Nulliparous information seekers’ (42% of sample), ‘Lower-income milk-lovers’ (22%), ‘Older multiparous tablet users’ (16%), and ‘Young juice-lovers’ (20%). While nutrient levels were a strong driver of choice in the largest segment, over one-third of pregnant women were not influenced by levels of recommended nutrients (folate or iodine) in supplement products. Pregnancy supplements endorsed by a reputable government science agency were most appealing in three of the segments. The information gained regarding product preferences of different consumer segments can aid in targeting pregnant women and those planning pregnancy with more appropriate nutrition information, advice, and products.