Case Study Methodology Research Articles

Influences on the continuing professional development of Portuguese certified accountants: an institutional perspective

ABSTRACT This study investigates how the continuing professional development (CPD) of Portuguese certified accountants has been influenced by many institutional actors. It adopts the case study methodology and uses the lens of the theoretical model of Dillard et al., 2004 which considers the relationships between actors from three institutional levels. This study contributes to the literature on accounting education by addressing the need to study the influence of multiple institutional actors on the CPD provided by national regulatory organisations, and by adopting a novel theoretical approach in this research topic. It also contributes to the accounting literature in terms of understanding processes of institutional change.

The Role of Consumption Values in Shaping Household Shopping Behavior through Food Delivery Apps

This research investigates how consumption values influence changes in consumer behavior, specifically among non-working housewives in Gresik Regency, in their utilization of food delivery applications (FDAs). A qualitative case study methodology was adopted, featuring in-depth interviews with non-working housewives who have used FDAs at least three times. Data collection involved participant observation, interviews, and document analysis, with thematic analysis employed for data interpretation. Findings reveal that both functional and epistemic values significantly influence consumer behavior. Functional value, characterized by convenience, time efficiency, and a diverse range of meal options, serves as a primary motivator for housewives preferring FDAs over traditional cooking. Furthermore, epistemic value is important, as users rely on reviews, ratings, and promotions to inform their decisions. Although some participants expressed concerns about pricing and occasional order cancellations, FDAs have become essential for meal planning among those seeking convenience and variety. This study sheds light on the consumption patterns of non-working housewives and provides practical recommendations for businesses in the food delivery sector to improve consumer satisfaction and loyalty.

Parents’ initiative in community-based support for children with intellectual and developmental disabilities: The Ahada non-profit model

ABSTRACT Background The birth of a child with an intellectual or developmental disability inherently presents challenges to parents regarding the child’s long-term future. This qualitative study examined the perceptions of parents who are kibbutz members, focusing on the non-profit organisation they established and the socioeconomic model they developed to ensure the future wellbeing of their children with intellectual and developmental disabilities. Method In-depth interviews were conducted with 12 participants and used a thematic analysis based on case study methodology. Results The socioeconomic model developed by kibbutz parents helps alleviate their concerns, but also gave rise to challenges related to kibbutz privatisation and the requirement for programs to be tailored to individual needs. The study highlighted how cooperation among families, the community, and government institutions can contribute to individual and collective solutions for people with disabilities. Conclusion These insights expand our understanding of parental social entrepreneurship within intentional communities and other contexts.

Individual Kaizen in Japan: an exploratory multiple case study in a micro work environment

PurposeUnderstanding work and its improvement from the individual’s perspective has become a critical issue in the 21st century. We are witnessing an overwhelming amount of information that is contributing to high stress levels among workers worldwide, which in turn has a significant impact on their physical health. From Imai's (1986) concept of Kaizen-Individual and Ohno’s (1978) idea of Manual Kaizen, the individual has always been at the heart of Kaizen philosophy. Recent research continues to explore this concept, focusing on aspects such as a sense of urgency or self-improvement. In this way, the purpose of this research is to explore and understand in depth Individual Kaizen in the micro work of Japanese companies; for this, the following research question is available: How is Individual Kaizen implemented in the work processes of the Japanese manufacturing companies examined?Design/methodology/approachThe methodology used was qualitative due to its exploratory nature. To this end, the strategy of multiple case studies was used during stays in manufacturing companies in Japan. Methods of direct observation, documentary analysis, and in-depth semi-structured interviews were used.FindingsThe study in Japanese companies shed light on the micro work environment and how workers execute their processes through operational standards focused on visual control (mieruka), individual and manual Kaizen as well as quality at the source. With all this context, the result was that Individual Kaizen is made up of four major elements: willingness to improve (Jishusei), life purpose (Ikigai), sense of urgency and commitment to work (Kodawari).Research limitations/implicationsThe authors acknowledge that this study may have certain limitations due to its exploratory nature. Although a case study methodology was employed, limitations are always possible, primarily due to the small sample size and the bias that may arise from leaving out certain companies or key actors. Furthermore, the interviews were conducted only in a few Japanese companies, most of which are large and have an international presence.Originality/valueFew studies have analyzed Kaizen in Japan, perhaps those by Brunet and New (2003), Macpherson (2015) and Yokozawa et al. (2021). However, delving deeper into the term Individual Kaizen in the micro-work of Japanese companies is novel and unique, in the sense of generating more theoretical constructs of Kaizen. First article that attempts to explain this work dynamic in micro work through Individual Kaizen.

Study on the Construction of Business Models and Sustainable Development of Retirement Communities

As the global trend of aging intensifies, the eldercare industry has increasingly captured the focus of societal concern. In my country, the burgeoning elderly population has rendered the issue of eldercare increasingly prominent, while simultaneously presenting the eldercare industry with unparalleled opportunities for growth. This paper aims to conduct a comprehensive analysis of the market status of the eldercare industry and to anticipate its future prospects. The primary focus of this study is to examine and analyze the current business model of Chinas eldercare industry and to explore strategies for its sustainable development. Utilizing literature review and case study methodologies, the findings reveal that Chinas existing eldercare industry model harbors several areas requiring improvement to ensure sustainable progression. It can be concluded that the eldercare industry in China currently grapples with high costs, a shortage of specialized personnel, inconsistent service standards, and uneven resource distribution. To achieve sustainable development, it is imperative to enhance regulation and standardization, drive innovation in business models, elevate service quality, optimize resource allocation, and foster interdisciplinary collaboration.

“Student engagement is off the charts!”: understanding the co-design and implementation of a data science Pokémon unit for second graders

Preparing elementary-aged children to practice data science literacies is important and understudied. Our research investigates how data science curricula might be effectively designed and integrated into elementary classroom instruction. We use narrative case study methodology, focusing on a single case detailing a second-grade teacher’s approach toward offering students a data science instructional unit. We qualitatively analyzed observations, journals, interviews, and artifacts to document the teacher’s process. Findings suggest the importance of co-designing with peers, posing relevant problems, integrating standards and differentiating instruction, relying on everyday practices, integrating disciplines, and promoting student collaboration when practicing data literacies. Our example offers elementary school educators’ practical ways to deepen children’s engagement and hone data science literacies through data science instructional units.

Economic Sustainability of Scrapping Electric and Internal Combustion Vehicles: A Comparative Multiple Italian Case Study

The transition to sustainable mobility is one of the most pressing and complex challenges for the automotive industry, with impacts that extend beyond the mere reduction of emissions. Electric vehicles, while at the center of this evolution, raise questions about the consumption of natural resources, such as lithium, copper, and cobalt, and their long-term sustainability. In addition, the introduction of advanced technologies, including artificial intelligence (AI) and autonomous systems, brings new challenges related to the management of components and materials needed for their production, creating a significant impact on supply chains. The growing demand for electric and autonomous vehicles is pushing the industry to rethink production models, favoring the adoption of circular economy principles to minimize waste and optimize the use of resources. To better understand the implications of this transition, this study adopts a multiple case study methodology, which allows in-depth exploration of different contexts and scenarios, and analysis of real cases of dismantling and recycling of internal combustion engines (ICEs) and electric vehicles (EVs). The research includes a financial simulation and a comparison of revenues from the dismantling of ICE and EV vehicles, highlighting differences in the value of recycled materials and the effectiveness of circular economy practices applied to the two types of vehicles. This approach provides a detailed overview of the economic benefits and challenges related to the management of the end of life of vehicles, helping to outline optimal strategies for a sustainable and cost-effective future in the automotive sector.

Enabling Digital Capabilities with Technologies: A Multiple Case Study of Manufacturing Supply Chains in Disruptive Times

In the rapidly changing digital economy, manufacturing companies are under growing pressure to adopt new approaches to business management by developing digital capabilities. This research explores the role of digital technologies in enabling these capabilities, using the Digital Capability Model (DCM) as a guiding framework. While previous research often focused on theoretical perspectives, this study operationalizes the DCM by identifying specific applications of digital technologies that enhance business processes. Through a multiple case study methodology, eight manufacturing companies were examined to assess how digital technologies foster the development of digital capabilities. The case studies provide practical insights into the application of these technologies and their impact on organizational resilience and competitiveness, particularly in response to global disruptions such as the COVID-19 pandemic. Our findings reveal that certain technologies are more promising than others for enhancing digital capabilities and that their strategic implementation significantly improves a company’s ability to navigate uncertainty. Embracing digital transformation not only mitigates operational risks but also ensures sustainable competitive advantages in an increasingly volatile and complex environment. This research bridges the gap between theory and practice, offering actionable insights for managers to strategically develop and leverage digital capabilities for long-term success.

The Impact of Status Quo Bias on Monetary Policy Decision-Making: A Case Study of the 2008 Financial Crisis

This research examines the role of status quo bias in shaping monetary policy decision-making during the 2008 financial crisis, focusing on the responses of the Federal Reserve and the European Central Bank (ECB). Status quo bias, a cognitive bias that leads individuals and institutions to resist change, often results in delayed decisions and sub-optimal outcomes. This study employs a comparative case study methodology, analyzing the timing and nature of central bank interventions, such as interest rate cuts and quantitative easing during the crisis. By systematically reviewing policy actions and utilizing qualitative content analysis, the research identifies how status quo bias contributed to delayed responses and inadequate adjustments. The findings indicate that while the Federal Reserve, despite initial hesitation, quickly implemented unconventional measures that helped stabilize the U.S. economy, the ECB's adherence to traditional frameworks led to critical delays, resulting in a slower recovery in the Eurozone. These insights underscore the significant influence of cognitive biases on monetary policy, with implications for future crisis management strategies. Addressing the effects of status quo bias could lead to more agile and adaptive central banking policies, ultimately enhancing economic resilience during times of crisis.

An assessment of the effects of manual energy and material haulage on the initial embodied environmental impact of residential buildings

The energy inputs associated with all the stages of production of a building are known as initial embodied energy. These stages range from the mining of natural materials to manufacturing, transportation, and construction. . Inadequate local data in the formulation of climate change mitigation strategies have made studies on the effects of construction and transportation energy/emissions very significant. The study aims to appraise the impact of material haulage and site construction processes on the initial embodied energy and emission in the Nigerian context with the view of identifying the effects of manual labour and material haulage. The objectives are: to estimate the transportation energy, and site construction, and identify the percentage of energy from manual work. The study adopted a case study methodology using multiple case studies and integrated the international energy/emission protocol. Construction energy and carbon emissions accounted for 3.9% and 1.52% respectively. Manual energy was found to be significant with an average manual energy intensity for the study area at 9.5MJ/m2. Also, transportation energy accounted for 11.65% of the initial embodied energy and 6.95% of emissions. Thus, recommended sustainable haulage approaches such as the reduction and enforcement of age restrictions on imported used trucks from <15 years to <5 years.

The role of temporary architecture in the historical environment: Baghdad city/historic Saray axis—A case study

Historical environments occur due to humans interacting with place and time. They are characterized by the presence of a variety of ancient architectural structures that reflect the history and culture of the place and that hold historical and cultural significance. These structures include buildings, historical sites, axes, and remnants of local architecture. Various methods have been employed to care for historical environments and preserve them. These include highlighting historical structures and their original details. Architects often adopt temporary architecture as an effective strategy to emphasize historical images and safeguard them from negative evolutionary trends. They work to present these images to the community periodically in different forms, attracting people to them. This research aims to construct a conceptual model of temporary architecture as a strategy for stimulation and experimentation and to enhance the historical environment. The model includes mechanisms and levels of temporary intervention in the historical environment. This conceptual framework was applied to the historical Saray axis in Baghdad, Iraq, to measure temporary interventions in projects designed by final-year architecture students. These interventions aimed to enhance the historical environment through the addition and restoration of missing parts using contemporary temporary structures. The research assumes that temporary architecture enhances the historical environment sustainably and periodically, enabling generations of architects to contribute effectively to showcasing their expertise in the historical environment. A case study methodology is adopted, using two case studies and the Delphi technique with three rounds, and statistical analysis is conducted to reveal the nature of temporary architecture and structures that enhance the historical environment and harmonize with the historical fabric of the Saray axis. From this research, we conclude that temporary architecture is important as a strategy for stimulation and experimentation in the historical environment, advocating for a blend of strategies to attract different behaviors to the historical surroundings.

Leadership Behavior of Local Leaders in Cavite’s COVID-19 Vaccination Program

In response to the COVID-19 immunization campaign on-site, this research investigated the leadership behaviors of health officials from Bacoor, Dasmariñas, and Tagaytay. From September 2021 to February 2022, seven health officials were interviewed using a qualitative descriptive case study methodology. Their task-, relations-, and change-oriented behaviors were examined using the Hierarchical Taxonomy of Leadership Behavior paradigm. In-depth interviews were used to gather data, transcribed, and subjected to axial, in-vivo, and open coding methods for analysis. The findings showed that schedule preparation, rule clarification, subordinate supervision, and proactive issue-solving were all significant examples of task-oriented activities. Although a lack of appreciation for coworkers' efforts was seen, relations-oriented actions included resolving disputes, fostering subordinates' problem-solving skills, and consulting colleagues. Coordination with other local government units (LGUs), creative problem-solving, and motivating subordinates to learn from setbacks were all examples of change-oriented practices. Electronic communication technologies were often used to carry out leadership behaviors, exhibiting flexibility in problem-solving. After difficulties were resolved, health officers reported feeling relieved and having a greater awareness of their strengths and shortcomings. Vaccinees' unfavorable attitudes, however, were shown to have an impact on how they solved problems, highlighting the need for open communication and strict adherence to health center policies. The research emphasizes the need for local health offices to establish recognition programs to recognize the accomplishments of health officers and strengthen their interpersonal ties. Additionally, vaccine orientation before site visits may help improve the overall effectiveness of vaccination programs by minimizing misunderstandings and unfavorable attitudes. This study advances our knowledge of leadership dynamics in health emergencies and emphasizes the vital role that good leadership behaviors play in overcoming public health crises.

Harmonizing Tradition and Sharia

This study aimed to analyze the application of Istishab, a tenet of Islamic jurisprudence, to address the issues of non-negotiated fish prices within the Iha community, Central Maluku, Indonesia. The community was characterized by complicated relationships between religious principles and cultural traditions, which frequently led to tension. The analysis addressed a significant issue which included the reconciliation of the centuries-old traditions of the community with the Sharia law to prevent disagreements and ensure the group's economic viability. Using in-depth interviews with stakeholders, detailed market observations, and thorough document analysis, this study investigated the social, financial, and normative dynamics of Istishab through a qualitative case study methodology. The results showed that Istishab stabilized prices, reduced conflicts, and supported the community's economic resilience by mediating between Islamic legal principles and cultural practices. This showed the adaptability of Islamic law in adopting and reinforcing local traditions. Furthermore, the study showed how Istishab served as a bridge between cultural and Sharia disputes. It concluded that Istishab provided a practical solution for maintaining harmony in economic transactions within multicultural communities. The results possessed broader implications for the integration of Islamic legal concepts with local practices to promote communal stability.

Analyzing the effects of influencer marketing on consumer behavior: Insights from social influence theory in TikTok Campaigns

This study examines the impact of influencer marketing on consumer behavior through the lens of Social Influence Theory, focusing on campaigns conducted on TikTok, a platform renowned for its unique algorithm and highly engaged Gen Z audience. Employing a qualitative case study methodology, the research analyzes three successful TikTok campaigns: Chipotle’s #GuacDance Challenge, Gymshark’s fitness influencer initiative, and e.l.f. Cosmetics’ #EyesLipsFace campaign. Findings reveal that influencers play pivotal roles as agents of both normative and informational influence. Normative influence fosters conformity and participation in viral trends, as demonstrated by Chipotle’s campaign, which led to unprecedented digital sales. Informational influence builds trust in influencer expertise, evident in Gymshark’s ability to enhance brand loyalty through fitness content. TikTok’s features, such as user-generated content and virality potential, amplify these effects, making it a powerful tool for brand promotion. Thematic analysis highlights how influencer-driven strategies affect purchase decisions, brand loyalty, and user engagement. While these campaigns underscore TikTok’s transformative role in digital marketing, the study acknowledges limitations, including its platform-specific focus and the use of a limited number of case studies. Future research could explore comparative analyses across different social media platforms to generalize findings. These insights offer theoretical contributions to understanding digital consumer behavior and practical recommendations for brands to optimize influencer collaborations on TikTok by selecting suitable influencers, crafting authentic content, and leveraging the platform’s algorithm for maximum reach and engagement.

Sustainable Agricultural Transformation: Insights from the Emilia-Romagna Region

Today, Kazakhstan's agricultural industry remains one of the most risk-prone, heavily influenced by adverse weather conditions, volatile market prices, and insufficient infrastructure. The study aims to assess opportunities for enhancing Kazakhstan's agricultural sector's competitiveness through the adoption of smart technologies, drawing lessons from the Emilia-Romagna region in Italy. The research employs a combination of comparative analysis and case study methodologies to evaluate the applicability of international best practices in the context of Kazakhstan's agricultural development. The study relies on a variety of data sources, including government reports, international case studies, and performance metrics from both Kazakhstan and the Emilia Romagna Region. The findings demonstrate that integrating technologies such as IoT, robotics, and blockchain can improve productivity, sustainability, and market attractiveness in the agricultural sector. The study also highlights the need to enhance farmer and manager competencies and promote family businesses and cooperatives. By adopting these strategies, Kazakhstan could address the existing challenges in its agricultural sector, reduce vulnerabilities, and create a more robust agro-industrial ecosystem. Future research should focus on developing specific pilot programs that apply these integrated approaches at a regional level, as well as assessing the long-term impacts of digital and sustainable practices in enhancing the competitiveness of Kazakhstan's agricultural sector.

Using Intellectual Capital to Create Efficient Waste Management Models: A Case-Based Approach

Waste management is a difficult undertaking, particularly in emerging nations. The number of grassroots innovators is steadily increasing in emerging economies. These innovators find innovative solutions to waste-related issues, helping society to achieve socioeconomic growth through the creation of sustainable business models that not only satisfy social demands but also guarantee effective waste management and its reuse, thereby lowering waste and achieving environmental sustainability goals. Owing to their limited financial resources, grassroots innovators must turn to intellectual capital to develop their ideas and use their dynamic capabilities to promote these longlasting discoveries in niche markets. Therefore, this research study used a case study methodology to investigate how marginalized individuals create innovative and sustainable waste management-based business models through the effective use of intellectual capital and dynamic capabilities. The study covers the existing gap and associates the utilization of Intellectual capital with frugal innovation to craft business models that focus on waste reduction. The study further addresses the research question of how marginalized individuals can contribute to crafting novel waste management business models. Moreover, this study is a novel contribution to the waste management literature that focuses on the utilization of the 3R concept of Circular economy by marginalized individuals and crafting sustainable business models in an emerging economy. The findings of the study reveal that, despite obstacles, marginalized people can turn into entrepreneurs and may develop creative solutions and long-lasting business plans, that can cater to efficient waste management in emerging economies with limited means.

Promoting sociotechnical perspectives of engineering during a summer bridge program

AbstractBackgroundTo address complex challenges of modern society, engineering education needs to help students develop sociotechnical perspectives of engineering. Research has documented efforts to incorporate sociotechnical thinking into undergraduate engineering education, but those perspectives must often compete with more dominant technocentric views. Research is needed to investigate how and why students do or do not adopt sociotechnical views.Purpose/Hypothesis(es)In this study, we investigated the extent to which students' views of engineering changed in the context of an Engineering Summer Bridge (ESB) program, in which engineering is promoted as a socially engaged practice.Design/MethodWe used a multiple case study methodology to investigate patterns across 24 ESB participants. We gathered multiple sources of data to investigate changes in participants' thinking, including pre/post surveys, weekly reflections during ESB, and follow‐up participant interviews. We grouped participants based on the extent to which they added socially engaged perspectives to their perceptions of engineering. We then identified variables associated with those groupings.ResultsApproximately one‐third of participants added socially engaged perspectives to their views of engineering. These students tended to have fewer prior engineering experiences prior to ESB and often self‐identified as having limited prior knowledge of engineering. They were also more likely to hold motivations and interests oriented toward the public good.ConclusionsOur study identifies variables that potentially support and inhibit students' development of socially engaged views of engineering. It highlights the importance of early learning experiences and suggests that technocentric perspectives can be well established even before students begin their undergraduate programs.

Teacher Growth Through Professional Development Centered on the Teaching for Robust Understanding Framework

Research on teacher learning has continually defined tenants of effective professional development. However, sweeping overhauls and mandates have not yielded the intended results. Instead, transforming approaches to teaching can and should be achieved through innovative and incremental changes that build upon teachers’ existing expertise. Informed by Communities of Practice theory, we employed case study methodology to describe, explain, and assess the experiences of one middle school mathematics teacher’s longitudinal participation in an innovative and incremental continuous PD model focused on the Teaching for Robust Understanding (TRU) framework. Based on classroom observations and interview data, our findings show evidence of TRU-aligned changes in teaching practice as a result of years of participation in the PD model. These findings strengthen the call for innovative and incremental PD programs.

Advancing ethical practices and environmental sustainability in Thai banking: A focus on Siam commercial bank

This study explores the advancement of ethical practices and environmental sustainability in Thai banking through an in-depth case analysis of Siam Commercial Bank (SCB), the country’s first indigenous bank founded in 1907. SCB has significantly influenced ethical banking practices and sustainability initiatives. The research provides a unique comparative analysis of SCB’s ethical frameworks and sustainability policies, assessing their impact on key stakeholders, including customers, employees, the community, and the environment. Employing a qualitative case study methodology, this study utilizes secondary data from SCB’s reports and CSR documents, analyzed through thematic analysis and descriptive statistics. The findings reveal SCB’s substantial progress in aligning ethical considerations with environmental sustainability, contributing new insights into ethical decision-making processes and the balance between profit and responsibility. Recommendations are provided to enhance ethical and sustainable practices in banking, adding to the discourse on corporate responsibility, environmental stewardship, and sustainable development.

Secularchy: suppressing the sacred in international business

PurposeThe purpose of this paper is to explore and critically examine the integration of religious perspectives in diversity and inclusion (D&I) initiatives in the context of international business (IB).Design/methodology/approachThis qualitative study used a case study methodology, focusing on an international consulting firm, inspired by Islamic Sufism, and their clients in South Africa and Pakistan. Data were collected through semi-structured interviews with consultants and clients from 25 organizations, participant observations during training sessions, and document analysis. Thematic analysis was used to identify and analyse patterns in the data.FindingsThe study revealed that religious ideas and individuals are marginalized in the global business environment through a phenomenon termed “secularchy”. Consultants from the Islamic Sufi-inspired firm had to detach religious elements from their management model to gain acceptance in secular corporate settings. Participants reported that religious perspectives were systematically excluded and those expressing religious viewpoints faced significant barriers. The findings emphasize the need for more inclusive D&I practices that genuinely integrate religious diversity into organizational cultures.Originality/valueThis study introduces the concept of “secularchy” to describe the systemic marginalization of religious perspectives in IB, a novel contribution to the D&I literature. The authors challenge the dominant secular paradigm in global business, advocating for more equitable and inclusive integration of religious diversity in organizational practices.