scholarly journals Understanding Firm Growth and Revival through Ambidexterity: An Accounting and Organizational Perspective

2020 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Michael T. Lee ◽  
Nicholas V. Gaudioso
Keyword(s):  
Firm Growth ◽  
Future Research ◽  
High Tech ◽  
Accounting System ◽  
Organizational Ambidexterity ◽  
Cost Information ◽  
Life Cycle Stages ◽  
Organizational Perspective ◽  
Exploitation And Exploration ◽  
Established Firms

Young firms and established firms have a tendency to emphasize one type of organizational learning to their detriment. This reduces organizational ambidexterity and makes them susceptible to failure. This study explores how two high-tech manufacturing firms use cost information from an accounting system to balance exploitation and exploration learning for ambidexterity. A successful growth firm and a revival firm are examined since both of these business life-cycle stages focus on a strategy of aggressive building. The evidence shows that the use of cost information to balance learning and achieve ambidexterity is different between a growth firm and revival firm. The use of cost information for exploitation and exploration is undertaken by taking each firm’s learning pre-disposition, pivoting organizational culture, and utilizing a functional structure to realize contextual and structural ambidexterity. This study provides preliminary models for future research on accounting and the organizational elements for achieving organizational ambidexterity.

Cost Knowledge and Cost-Based Judgment Performance

2001 ◽  
Vol 13 (1) ◽  
pp. 1-18 ◽  
Author(s):  
David T. Dearman ◽  
Michael D. Shields
Keyword(s):  
Cost Accounting ◽  
Performance Model ◽  
Future Research ◽  
Accounting System ◽  
Activity Based Costing ◽  
Cost Information ◽  
Good Judgment ◽  
Knowledge Content ◽  
Cost Accounting System ◽  
The Cost

This paper reports evidence on how managers' cost knowledge affects their cost-based judgment performance when a volume-based cost accounting system is used and products have diverse resource consumption. The evidence indicates that managers who have activity-based costing (ABC) knowledge content and/or an activity knowledge structure debias the cost information to have relatively good judgment performance. In contrast, managers with only cost-accounting knowledge content have relatively poor judgment performance. The judgment performance model (Libby and Luft 1993) provides the theoretical framework for this paper. Implications of this paper for future research are discussed.

scholarly journals Ambidextrous Utilisation of Artificial Intelligence in Policing: A Conceptual Framework

2021 ◽  
Vol 40 (4) ◽  
pp. 264-275
Author(s):  
Tuomas Korhonen ◽  
Ossi Heino ◽  
Teemu Laine
Keyword(s):  
Artificial Intelligence ◽  
Conceptual Framework ◽  
Public Administration ◽  
Future Research ◽  
Organizational Ambidexterity ◽  
General Management ◽  
Conceptual Paper ◽  
Exploitation And Exploration

This conceptual paper contributes to the literature by showing the need to understand artificialintelligence (AI) in policing outside the task-dependent environment of today. We examine AI in policing by outlining its potential opportunities and challenges in exploration for today’s policing tasks and beyond. Based on these findings, we reflect upon Holmqvist’s prior theorisation of the dynamics of organizational ambidexterity (i.e., exploitation and exploration). The paper offers future research avenues for public administration and general management researchers interested in AI.

Comparative Effects of High-Tech Visual Scene Displays and Low-Tech Isolated Picture Symbols on Engagement From Students With Multiple Disabilities

2019 ◽  
Vol 50 (4) ◽  
pp. 693-702 ◽  
Author(s):  
Christine Holyfield ◽  
Sydney Brooks ◽  
Allison Schluterman
Keyword(s):  
Language Learning ◽  
Augmentative And Alternative Communication ◽  
Visual Analysis ◽  
Multiple Disabilities ◽  
Visual Scene ◽  
Future Research ◽  
High Tech ◽  
Single Subject ◽  
Wide Range ◽  
The Difference

Purpose Augmentative and alternative communication (AAC) is an intervention approach that can promote communication and language in children with multiple disabilities who are beginning communicators. While a wide range of AAC technologies are available, little is known about the comparative effects of specific technology options. Given that engagement can be low for beginning communicators with multiple disabilities, the current study provides initial information about the comparative effects of 2 AAC technology options—high-tech visual scene displays (VSDs) and low-tech isolated picture symbols—on engagement. Method Three elementary-age beginning communicators with multiple disabilities participated. The study used a single-subject, alternating treatment design with each technology serving as a condition. Participants interacted with their school speech-language pathologists using each of the 2 technologies across 5 sessions in a block randomized order. Results According to visual analysis and nonoverlap of all pairs calculations, all 3 participants demonstrated more engagement with the high-tech VSDs than the low-tech isolated picture symbols as measured by their seconds of gaze toward each technology option. Despite the difference in engagement observed, there was no clear difference across the 2 conditions in engagement toward the communication partner or use of the AAC. Conclusions Clinicians can consider measuring engagement when evaluating AAC technology options for children with multiple disabilities and should consider evaluating high-tech VSDs as 1 technology option for them. Future research must explore the extent to which differences in engagement to particular AAC technologies result in differences in communication and language learning over time as might be expected.

scholarly journals Rediscovering the Cooperative Enterprise: A Systematic Review of Current Topics and Avenues for Future Research

2021 ◽  
Author(s):  
Andres Felipe Camargo Benavides ◽  
Michel Ehrenhard
Keyword(s):  
Social Impact ◽  
Social Issues ◽  
Social Enterprises ◽  
Future Research ◽  
Generation Process ◽  
Managerial Practices ◽  
Organizational Perspective ◽  
Multilevel Studies ◽  
Cooperative Enterprise ◽  
Organizational Literature

AbstractFor decades, the cooperative enterprise (CE) produces market goods and/or provides services in the interest to its members, such as communities, customers, and suppliers. The upsurge of interest in social enterprises, and their balancing of social and economic interests, has also led to a renewed interest in CEs, often seen as a specific type of social enterprise. However, from an organizational perspective, this renewed interest has been both limited and scattered over a variety of fields. In this paper, we systematically review papers on CE in the mainstream organizational literature, defined as literature in the fields of economics, business, management and sociology. Our review integrates and synthesizes the current topics in the mainstream organizational literature and provides a number of avenues for future research. In addition, we compare our findings in the organizational literature to the social issues literature as these appeared to be quite complimentary. We found multilevel studies, determination of social impact—in particular measurable impact, managerial practices for sustainable (organisational) development, and the entrepreneurial opportunity generation process as the four key avenues for future research.

scholarly journals Academic Teams and Commercialization in the Life Sciences

2021 ◽  
Vol 6 ◽  
Author(s):  
Paige Clayton ◽  
Maryann Feldman
Keyword(s):  
Firm Growth ◽  
Firm Behavior ◽  
Life Sciences ◽  
Empirical Work ◽  
Team Formation ◽  
Future Research ◽  
Entrepreneurial Team ◽  
Academic Teams ◽  
Life Sciences Industry

We review the literature on entrepreneurial team formation with a focus on data to study academic teams and summarize our empirical work on the life sciences industry. We consider how academics form teams to start new companies and the implications of various configurations on firm behavior with regards to patenting, survival and firm growth. We present several empirical challenges facing research on academic teams and conclude with suggestions for future research.

Incorporating the Game of Geocaching in K-12 Classrooms and Teacher Education Programs

2013 ◽  
pp. 79-97 ◽  
Author(s):  
Jeffrey Hall ◽  
Lucy Bush
Keyword(s):  
Mobile Technology ◽  
Educational Practice ◽  
Future Research ◽  
High Tech ◽  
Teacher Education Programs ◽  
Educational Settings ◽  
Theoretical Frameworks ◽  
The Social ◽  
Gps Devices ◽  
K 12

Mobile technology integration in educational settings is becoming an increasingly important topic as information technology continues to improve, prices decrease, and mobile devices proliferate. Geocaching, a high-tech scavenger hunt played with mobile GPS devices, is a significant example of a mobile technology-based activity that can be incorporated into educational practice. The history and implications of geocaching and its technological contributions are explored, while numerous theoretical frameworks for implementing geocaching in educational settings are discussed. Existing research on educational geocaching is presented, and the social effects of this unique mobile technology activity are examined. Pedagogical applications and best practices are detailed across the spectrum of curricular areas—informed, in part, by the personal teaching experiences of the two authors. Ideas for future research regarding geocaching and other forms of mobile technology-based educational practices are developed. Finally, selected texts for additional reading are provided.

Business Model

2012 ◽  
pp. 100-131 ◽  
Author(s):  
Arash Najmaei
Keyword(s):  
Business Model ◽  
Mental Model ◽  
Business Models ◽  
Disruptive Innovation ◽  
Future Research ◽  
Disruptive Technology ◽  
New Business ◽  
Managerial Implications ◽  
Established Firms ◽  
Strategic Logic

Today’s world of business is increasingly witnessing exemplary firms which introduce new business models, exploit new markets and disrupt established firms in order to create a unique competitive position. Although the theoretical and conceptual posture of this phenomenon is well grounded and explained in the extant literature on disruptive innovation, little is known about strategic logic of this phenomenon. In other words, the managerial paradigm or cognitive and mental model that underlies the orchestration of micro- and macro-organizational mechanisms of a disruptive move, such as market and technological knowledge, have surprisingly received little attention. In this sense, an analytical review of literature suggests that strategic logic of a disruptive technology can be well presented through the lens of business model (BM) and its innovation. Accordingly, it is argued that business model represents a mental model which underlines activities such as acquisition of market and technological insights, opportunities and requisite actions required for transforming a disruptive idea into a disruptive market movement. This view offers new insights into the study of disruptive phenomenon. It addresses the managerial (i.e. mental model) underpinnings of disruptiveness, instead of market, economical and technological dimensions. Business model innovation (BMI) is a disruptive change in the core logic of value creation and capture. It is a value-revolutionizing framework which explicitly delineates the strategic processes of a disruptive strategy. Thus, it is essentially a paradigm for strategizing the craft of disruptive innovation (technology). Given this view, this chapter conceptually explicates this contour and shows how BMI effectuates a disruptive technological phenomenon by presenting four propositions. Finally theoretical and managerial implications of this view are illuminated in order to furthering the practice and enhancing future research in this growing field of inquiry.

scholarly journals Entrepreneurial Experience and Performance: From the Aspect of Sustainable Growth of Enterprises

2020 ◽  
Vol 12 (18) ◽  
pp. 7351
Author(s):  
Huatao Peng ◽  
Chen Zhou ◽  
Yang Liu
Keyword(s):  
Work Experience ◽  
Meta Analysis ◽  
Dynamic Environment ◽  
Sustainable Growth ◽  
Future Research ◽  
High Tech ◽  
Entrepreneurial Performance ◽  
Entrepreneurial Experience ◽  
Start Up ◽  
The Relationship

In the uncertain entrepreneurial ecosystem, scholarly knowledge is bounded by the sustainable growth of entrepreneurial enterprises. Moreover, there is a lack of consensus in academic circles on the relationship between entrepreneurial experience and entrepreneurial performance. In adopting the meta-analysis method, we found a significant relationship between entrepreneurial experience and entrepreneurial performance based on an investigation of 45 independent samples (N = 18,752). We also examined theoretically derived moderators of this relationship referring to firm age, industry condition and experience type to test whether the moderating effects can explain the inconsistent research results on the relationship between entrepreneurial experience and entrepreneurial performance. The relationship was stronger for the high-tech industry than for low-tech industry, for the early business stage than for late business stage and for start-up experience compared to management experience, work experience and industry experience. Our research findings are meaningful for practitioners to achieve sustainable growth by better preserving and coordinating entrepreneurial experience in a dynamic environment. Further, these findings are also important for future research to analyze the factors triggering the heterogeneity of entrepreneurial experience and to investigate the extent to which the start-up experience is more capable of promoting entrepreneurial performance.

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