Author-itative interpretation in understanding accounting practice through case research

The way interviews are used in accounting research, and the way this research is written up, suggests that there is only one way to interpret these interviews. This invests the author(s) with great perceptive power and storytelling ability. What if different assumptions are used about how to interpret research, and how to present the ensuing findings? We give an illustration of what this might imply, using the notion of 'reflexivity'. The setting for our illustration concerns a series of interviews with management accountants on the dilemmas they face in their daily work. We apply Alvesson's ideas on how to use metaphors to open up the interpretation of interview accounts. The aim of the paper is to shed a different light on the way interviews can be used and interpreted in accounting research. We assert that allowing for reflexive accounts is likely to require substantially differently written research papers, in which the process of discovery is emphasized. © 2011 Elsevier Ltd.

A review of research and practice for the industrial networks of the future

Academic researchers have followed closely the interest of companies in establishing industrial networks by studying aspects such as social interaction and contractual relationships. But what patterns underlie the emergence of industrial networks and what support should research provide for practitioners? First, it appears that manufacturing is becoming a commodity rather than a unique capability, which accounts especially for low-technology approaches in downstream parts of the network, for example, in assembly operations. Second, the increased tendency towards specialisation has forced other, upstream, parts of industrial networks to introduce advanced manufacturing technologies for niche markets. Third, the capital market for investments in capacity, and the trade in manufacturing as a commodity, dominates resource allocation to a larger extent than was previously the case. Fourth, there is becoming a continuous move towards more loosely connected entities that comprise manufacturing networks. Finally, in these networks, concepts for supply chain management should address collaboration and information technology that supports decentralised decision-making, in particular to address sustainable and green supply chains. More traditional concepts, such as the keiretsu and chaibol networks of some Asian economies, do not sufficiently support the demands now being placed on networks. Research should address these five fundamental challenges to prepare for the industrial networks of 2020 and beyond. © 2010 Springer-Verlag London.

Developing the practice of educational psychologists through theory and research

Recent research in literacy acquisition has generated detailed programs for teaching phonological awareness. The current paper will address three issues that follow from this research. Firstly, much of the past research has been conducted under conditions that are divorced from the classroom. As a result, it is not known whether the suggested teaching strategies will lead to an increase in children’s attainments when integrated into a broad reading curriculum implemented by teachers in mainstream classrooms. Secondly, these phonological interventions have been designed either to prevent the occurrence of reading difficulties or to meet the needs of failing readers. Therefore, it is not known whether the same methods would advantage all children. Thirdly, teaching children to read takes a minimum of two to three academic years. We herefore need to develop a reading curriculum that can provide the progression and differentiation to meet a wide range of needs over several academic years. We report two studies that have addressed these issues through monitoring the impact of a reading curriculum, implemented by teachers, which integrated children’s acquisition of phonological skills with broader aspects of teaching reading over three academic years. The attainments of children at all levels of ability in the experimental group were raised relative to controls, and importantly, these gains were maintained after the intervention was withdrawn. These results demonstrate that phonological awareness training can be successfully integrated into real classroom contexts and that the same methods raised the attainments of normally developing children, as well as those at risk of reading failure.

Industrial networks of the future:a critical commentary on research and practice

Academia has followed the interest by companies in establishing industrial networks by studying aspects such as social interaction and contractual relationships. But what patterns underlie the emergence of industrial networks and what support should research provide for practitioners? Firstly, it seems that manufacturing is becoming a commodity rather than a unique capability, which accounts especially for low-technology approaches in downstream parts of the network, for example in assembly operations. Secondly, the increased tendency to specialize forces other parts of industrial networks to introduce advanced manufacturing technologies for niche markets. Thirdly, the capital market for investments in capacity and the trade in manufacturing as a commodity dominates resource allocation to a larger extent. Fourthly, there will be a continuous move toward more loosely connected entities forming manufacturing networks. More traditional concepts, like keiretsu and chaibol networks, do not sufficiently support this transition. Research should address these fundamental challenges to prepare for the industrial networks of 2020 and beyond.

From art for arts sake to art as means of knowing:a rationale for advancing arts-based methods in research, practice and pedagogy

This paper advances a philosophically informed rationale for the broader, reflexive and practical application of arts-based methods to benefit research, practice and pedagogy. It addresses the complexity and diversity of learning and knowing, foregrounding a cohabitative position and recognition of a plurality of research approaches, tailored and responsive to context. Appreciation of art and aesthetic experience is situated in the everyday, underpinned by multi-layered exemplars of pragmatic visual-arts narrative inquiry undertaken in the third, creative and communications sectors. Discussion considers semi-guided use of arts-based methods as a conduit for topic engagement, reflection and intersubjective agreement; alongside observation and interpretation of organically employed approaches used by participants within daily norms. Techniques span handcrafted (drawing), digital (photography), hybrid (cartooning), performance dimensions (improvised installations) and music (metaphor and structure). The process of creation, the artefact/outcome produced and experiences of consummation are all significant, with specific reflexivity impacts. Exploring methodology and epistemology, both the "doing" and its interpretation are explicated to inform method selection, replication, utility, evaluation and development of cross-media skills literacy. Approaches are found engaging, accessible and empowering, with nuanced capabilities to alter relationships with phenomena, experiences and people. By building a discursive space that reduces barriers; emancipation, interaction, polyphony, letting-go and the progressive unfolding of thoughts are supported, benefiting ways of knowing, narrative (re)construction, sensory perception and capacities to act. This can also present underexplored researcher risks in respect to emotion work, self-disclosure, identity and agenda. The paper therefore elucidates complex, intricate relationships between form and content, the represented and the representation or performance, researcher and participant, and the self and other. This benefits understanding of phenomena including personal experience, sensitive issues, empowerment, identity, transition and liminality. Observations are relevant to qualitative and mixed methods researchers and a multidisciplinary audience, with explicit identification of challenges, opportunities and implications.

Servitization: academic research and business practice

En los últimos años, la servitización de la manufactura ha llegado a ser un tópico de interés tanto a nivel académico como empresarial. Así, las empresas están contemplando que la servitización es una forma de mejorar su posición competitiva y estar más cerca de sus clientes. Diferentes estudios empíricos han intentado explicar por qué y cómo se servitiza. Facilitan información clave para entender mejor el proceso de servitización. La conexión entre la academia y la práctica empresarial es decisiva en los fundamentos de este tópico de investigación. La fundamentación del mismo, permitirá continuar con su desarrollo y a la puesta en práctica en las empresas. Así, este número especial pretende contribuir en el avance de la teoría y práctica de la servitización. In recent years, the servitization of manufacturing has become a topic of interest to both academics and practitioners. Indeed, companies are realising that servitization is a way to enhance their competitive advantage and get closer to their customers. Several empirical studies have attempted to explain why and how to servitize. They provide important insights to better understand the processes of servitization. The connection between academia and business practices is decisive in the foundation of this research topic. This foundation will allow continuing with its development, contributing in turn to improve the implementation in companies. Hence, this special issue aims to contribute to the theoretical and practical aspects of servitization.