An essay on conceptualization of issues in empirical accounting research

Empirical research in accounting has lately focused much on sophisticated statistical methodology and econometrics and relatively less on conceptualization of the issues concerned. This essay is written to highlight the conceptualization of the issues as an important ingredient of empirical research in accounting. I present two methods of conceptualization – the single-entity approach and the game theoretic approach. I give several examples in accounting research to explain the conceptualization process. I hope that this essay will fill a much needed void in the research process in accounting and restore the balance between conceptualization and methodology.     

Measuring inter-organizational trust—a critical review of the empirical research in 1990-2003

This study reviews empirical research on inter-organizational trust. Since the early 1990s, researchers on inter-organizational relationships have consistently argued that mutual trust is an essential factor of relationship quality and performance. The purpose of the study was to evaluate the advancements and setbacks in current empirical research in terms of measuring inter-organizational trust. This paper analyzes the theoretical approach, the conceptualization and operationalization, and the measurement issues covered in studies on inter-organizational trust conducted from 1990 to 2003. Although trust has emerged as an important factor in inter-organizational relationships, there are still major conceptual and methodological challenges to be met in studying this complex concept. The results show major inconsistencies in conceptualization, operationalization, and measurement of trust. The paper concludes with suggestions for further empirical research.     

Historical presence of home economics in IJCS

This paper explored the Journal for evidence of articles focused on home economics. A content analysis of 17 articles revealed three dominant themes: (a) changing definitions of home economics; (b) preferred core and focus of the profession; and (c) evolving conceptualizations and dimensions of home economics. Most of these articles appeared during the first 3 years of the Journal's existence (late 70s). The focus on home economics declined markedly during the 80s and 90s. When the Journal removed the words home economics from its title in 2001, these articles virtually disappeared. The study did validate the rigour of earlier thinking about home economics as profiled in the Journal, and made this repository of intellectual contributions more visible and accessible to the field.     

商业模式创新构念化研究回顾与理论构建：基于组合模型视角

诸多学者强调应加强商业模式创新概念研究，但真正意义上的概念解构研究却很少，使得理论界对于将商业模式创新视为构念依然存在颇多质疑。通过比较分析不同测量模型用于解构商业模式创新概念的适用程度，确立组合模型的高适用性地位，同时从理论层面详细探讨该模型视角下商业模式创新的定义、维度和类型。进一步地，综合考虑商业模式双重属性特征，以及商业模式与其它学科领域的内容交叉性，分析组合模型视角下商业模式创新测量指标构建方向。最后，构建组合模型视角下商业模式创新的构念化路径。具体来说，采用“经营方式创新+创造独特顾客价值”形式定义概念，以创造独特顾客价值为标准区分维度，进而综合经营框架与价值逻辑两种属性研究的测量指标开发量表；明确降低购买价格和提升支付意愿维度的内涵，广泛借鉴战略、营销及生产运营等领域知识，开发两个维度的测量量表。     

Land tenure security: Revisiting and refining the concept for Sub-Saharan Africa's rural poor

In more developed societies the concept of land tenure security is implicit and backed by long standing institutions. In contrast, the concept is less recognised and carries divergent meanings in developing countries. In these contexts past conceptualisation efforts have favoured reductionist approaches: the concept is narrowed to one aspect or another, but, no shared agreement on a definition prevails. The absence of this basic theoretical knowledge impedes discourse on land policy formulation, implementation, and evaluation. This paper contributes to this issue by revisiting and refining the concept of tenure security in the context of Sub-Saharan Africa's rural poor. Using a systematic review, scientific evidence on the conceptualization issue is provided. A typology of different schools of thought is developed: land tenure security is shown to be understood through (1) economic, (2) legal or (3) adaptation lenses. Generic constructs from these viewpoints tend to dominate the notion of tenure security and subsequent land policy formulation; however, it is argued that none adequately describe the totality of the concept. Using the review results and a systems approach a new inclusive concept of tenure security for rural poor in Sub-Saharan Africa is developed. The refined concept of security is defined as an emergent property of a land tenure system. The content of such security is explained by interactions between all elements of a land tenure system as a whole. It is concluded that rural poor in Sub-Saharan Africa can enjoy the total security when interactions between all elements occur in a dynamic equilibrium.     

企业预见:概念解析与过程机理

企业预见作为一个新研究领域，仍存在理论基础薄弱、概念内涵与过程机理不清等问题。在总结企业预见概念内涵的基础上，将企业预见区分为吸引性预见和可行性预见双元结构，阐述开放性、持续性、系统性、有限理性4个预见特征。基于组织与情境协同适应视角建立情境建构、战略选择、协同反应三阶段预见过程模型以及涵盖8个步骤的基本流程，最后提出企业预见未来研究建议，以期推进企业预见概念内涵统一，为企业预见研究提供思路和线索，促进企业预见研究发展。     

战略性新兴产业:从政策概念到理论问题

适用于传统产业及其产业政策的理论分析工具不能简单应用于有关战略性新兴产业及其产业政策问题的研究。对战略性新兴产业的经济学属性进行抽象和提炼,从而完成问题的概念化和操作化,并在此基础上提出恰当的理论分析框架,是推进我国战略性新兴产业问题理论研究的起点。战略性新兴产业是处于从技术培育到产业化再到产业进入者数量达到最大值之间这一时期的产业,刻画这类产业经济学特征的两个重要维度分别是主导技术成熟度和市场成熟度。本文提出了一个具有一般性和自洽性的战略性新兴产业理论分析框架,其基本逻辑是,首先识别影响战略性新兴产业发展绩效的主要技术性、经济性和制度性因素,然后研究这些关键因素之间的相互适应性和动态匹配性,最后分析这些要素和互动主要发生在国家、产业或企业的哪个层次和位置。     

Reflective and formative metrics of relationship value: A commentary essay

The Journal of Business Research special issue (61/12) covers controversy about formative versus reflective model specification. This essay comments on that special issue and illustrates specific points relating to the controversy by discussing recent studies of business-to-business relationship value, comparing their differing specifications, and noting that the variations of specification result from quite distinct conceptualizations. The essay makes the more substantive conclusion that the differences in conceptualization result from more than one underlying streams of research and that each stream is conceptually quite distinct and needs to follow its own direction for future research. The specific case of relationship value illustrates the broad necessity for researchers to consider in-depth how they conceptualize models. Other research areas have distinct research streams that lie behind different conceptualizations and specifications that researchers must nurture explicitly if useful ontology is to develop effectively.     

Reflective and formative metrics of relationship value: Response to Baxter's commentary essay

This article responds to some of the issues Baxter [Baxter R., Reflective and formative metrics of relationship value: a commentary essay. Journal of Business Research; 62: 2009.] raises in his recent commentary essay on the special issue of Journal of Business Research (61/12”) on formative indicators. This response shows that poor construct definitions underlie the apparent formative versus reflective controversy and that sound model specifications rest on sound conceptual definitions of the focal construct.     

Can't touch this? Conceptualizing the customer touchpoint in the context of omni-channel retailing

Due to the rise of omni-channel management, the customer touchpoint concept has become more important. However, research lacks a common understanding of this concept. This article addresses this research gap by conceptualizing the customer touchpoint following the design science research paradigm. As a result, an overview of the constructs and their respective properties, as well as their possible manifestations that collectively define the customer touchpoint, is provided. The conceptualization has implications for researchers and practitioners alike as it comes as a tool to design and evaluate touchpoints in the field as well as to provide fertile soil for future research.