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Management journals are currently responding to challenges raised by the “replication crisis” in experimental social psychology, leading to new standards for transparency. These approaches are spilling over to qualitative research in unhelpful and potentially even dangerous ways. Advocates for transparency in qualitative research mistakenly couple it with replication. Tying transparency tightly to replication is deeply troublesome for qualitative research, where replication misses the point of what the work seeks to accomplish. We suggest that transparency advocates conflate replication with trustworthiness. We challenge this conflation on both ontological and methodological grounds, and we offer alternatives for how to (and how not to) think about trustworthiness in qualitative research. Management journals need to tackle the core issues raised by this tumult over transparency by identifying solutions for enhanced trustworthiness that recognize the unique strengths and considerations of different methodological approaches in our field.

There has been growing interest in the future of marketing and changes in marketing's organization and role within the firm. However, there has not been research that holistically explores key changes in marketing organization. The authors draw on qualitative interviews with 50 managers in the US and Germany and argue that changes in marketing organization that have been discussed in isolation are part of a more general shift toward customer-focused organizational structures. They initially discuss 2 specific changes related to the overall shift: changes concerning primary marketing coordinators and increasing dispersion of marketing activities. They then introduce the concept of a customer-focused organizational structure that uses groups of customers as the primary basis for structuring the organization. They identify typical organizational transitions as firms move toward a customer-focused organizational structure and discuss the challenges firms face in making this transition.

Research summary: U- and inverted U-shaped relationships are increasingly explored in strategy research, with 11 percent of all articles published in Strategic Management Journal (SMJ) in 2008-2012 investigating such quadratic relationships. Moreover, a movement towards introducing moderation to quadratic relationships has emerged. By reviewing 110 articles published in SMJ from 1980 to 2012, we identify several critical issues in theorizing and testing of these relationships for which current practice falls short. These include insufficient causal argumentation, incorrect testing, mixing up two different types of moderation, and not realizing that the curve can flip completely. For these and other issues, a guideline is provided which, when followed, may bring clarity to theoretical motivation and rigor to empirical testing. Managerial summary: Too much can be as bad as too little. Many relationships in strategic management follow an inverted U-shaped pattern, where moderate levels of a strategy lead to optimal performance. To gain deeper insights into the conventional wisdom that too much of a good thing can be harmful to performance, we discuss how such relationships can be better theorized and tested based on a review of articles exploring U-shaped relationships in Strategic Management Journal during 1980-2012. We identify several critical issues that require close attention and provide a guideline to further develop and validate this important managerial intuition.

Mixed methods research is an approach that combines quantitative and qualitative research methods in the same research inquiry. Such work can help develop rich insights into various phenomena of interest that cannot be fully understood using only a quantitative or a qualitative method. Notwithstanding the benefits and repeated calls for such work, there is a dearth of mixed methods research in information systems. Building on the literature on recent methodological advances in mixed methods research, we develop a set of guidelines for conducting mixed methods research in IS. We particularly elaborate on three important aspects of conducting mixed methods research: (1) appropriateness of a mixed methods approach; (2) development of meta-inferences (i.e., substantive theory) from mixed methods research; and (3) assessment of the quality of meta-inferences (i.e., validation of mixed methods research). The applicability of these guidelines is illustrated using two published IS papers that used mixed methods.

In this essay I discuss potential outcome and graphical approaches to causality, and their relevance for empirical work in economics. I review some of the work on directed acyclic graphs, including the recent The Book of Why (Pearl and Mackenzie 2018). I also discuss the potential outcome framework developed by Rubin and coauthors (e.g., Rubin 2006), building on work by Neyman (1990 [1923]). I then discuss the relative merits of these approaches for empirical work in economics, focusing on the questions each framework answers well, and why much of the the work in economics is closer in spirit to the potential outcome perspective.

The flexible pattern matching approach has witnessed increasing popularity. By combining deduction with induction in logic, flexible pattern matching is well suited for exploration and theory development. The paper discusses its logic, advantages and process of this approach while offering a review of research adopting this approach. We also compare and contrast it with another popular qualitative data analysis technique, the grounded theory approach, to further ground the method on the established knowledge and elaborate its strength and fitting context. This paper advances the flexible pattern matching approach by suggesting a five-step roadmap to conduct qualitative research with the approach.

This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficulties in doing so. While some recent papers seek to use quasi-experimental methods to improve causal inferences, these methods also make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit from more in-depth descriptive research, including a greater focus on the study of causal mechanisms (or causal pathways) and increased emphasis on the structural modeling of the phenomena of interest. We argue these changes offer a practical path forward for rigorous accounting research.

The value-added tax (VAT) is a cornerstone of the modern tax system. It has many desirable properties in theory: it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue. Yet, in many countries there are discrepancies between the textbook model of the VAT and its practical implementation. Where the VAT implementation diverges from its textbook model, the tax may lose its desirable properties. We draw on firm-level administrative VAT records from 11 countries at different income levels to examine the functioning of real-world VAT systems. We document four stylized facts that capture departures from the textbook VAT model which are particularly pronounced in lower-income countries. We discuss the effects on VAT performance and simulate a counterfactual retail sales tax and a turnover tax. Despite its shortcomings, we conclude that the real-world VAT is superior to the alternatives.

The authors address the questions of whether and how corporate social responsibility (CSR) relates to firm performance and, in so doing, identify four mechanisms pertaining to this relationship: (1 ) slack resources lead to CSR (i. e., slack resources mechanism) (2) CSR improves performance (i. e., good management mechanism), (3) CSR makes amends for past corporate social irresponsibility (CSI) (i.e., penance mechanism), and (4) CSR insures against subsequent CSI (i.e., insurance mechanism). Using an integrative approach, the authors incorporate the four mechanisms in their empirical model specification. Specifically, to model the interplay among CSR, CSI, and firm performance and to test the four mechanisms simultaneously, they propose a structural panel vector autoregression specification. In support of the good management mechanism, results from an unbalanced panel data set of more than 4,500 firms and up to 19 years suggest that firms that engage in CSR are likely to benefit financially from their CSR investments. Moreover, the authors do not find support for the slack resources or the insurance mechanism. In contrast, and in support of the penance mechanism, often firms' CSR seems to trail their CSI. However, the results also suggest that the penance mechanism is ineffective in offsetting negative performance effects due to CSI.

This study examines firms' responses to performance assessments relative to multiple aspiration levels. We argue that comparisons of performance to multiple aspiration levels over time affects the interpretative clarity of feedback and, consequently, shapes a firm's responsiveness. We further conceptualize the relationship between performance relative to social and historical aspirations as ambiguous, inconsistent, and consistent performance feedback. Empirically, we examine the effects—on firms' responsiveness—of weak, negative, and positive correlations between performance relative to social and historical aspirations, where responsiveness is measured in terms of new product introductions. We find that both inconsistent and consistent feedback increase a firm's responsiveness, whereas ambiguous feedback dampens responsiveness. Our focus on this type of feedback ambiguity is novel, and it establishes the functional form of the relationship between feedback clarity/ambiguity and responsiveness. This paper augments the behavioral theory of the firm and research on performance feedback; it also extends previous work on ambiguity in strategic decision making.