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Open Access
Article
Publication date: 28 July 2020

Yazeed Mohammad R. Alhezzani

For change initiatives to succeed, change managers are required to address recipients’ needs. Although strategies to deal with change recipients and their resistance are widely…

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Abstract

Purpose

For change initiatives to succeed, change managers are required to address recipients’ needs. Although strategies to deal with change recipients and their resistance are widely explored, there is a dearth of studies that consider the different salience of change recipients. This paper aims to propose a framework on the effects of participation and coercion as strategies to deal with change recipients and their impact on change derailment.

Design/methodology/approach

Conceptual based upon that change recipients are classified into three levels according to their salience in relation to change. Based upon the recipients’ power and legitimacy in relation to change, stakeholder salience theory constitutes a theoretical provision used in this research to categorize the salience of change recipients.

Findings

The framework integrates change recipients’ salience levels (i.e. definitive, expectant and latent) and the effects of participation and coercion strategies on change derailment in times of organizational re-creation. The paper develops six hypotheses, which yield insights that advance the understanding of dealing with change recipients in the context of organizational re-creation.

Research limitations/implications

The paper is conceptual and not yet tested empirically. To empirically test the framework, research adopting survey methodology to gather data from organizations that experience a re-creation change as defined in this paper. The unit of analysis for future research is described in this paper and it is how organizational re-creation is defined in this paper.

Originality/value

Stakeholder salience theory is used to develop a framework that combines three classes of change recipients’ salience, as well as the effects of two strategies to deal with them and their resistance (i.e. lack of involvement and coercion) to examine their influence on change derailment. The potential contribution will expand the current literature discussed in this paper about dealing with change recipients’ resistance to change.

Details

Organization Management Journal, vol. 18 no. 1
Type: Research Article
ISSN: 1541-6518

Keywords

Open Access
Article
Publication date: 12 May 2022

Kari-Pekka Tampio, Harri Haapasalo and Farooq Ali

This study primarily aims to analyse stakeholder management challenges and how these emerge in the stakeholder landscape in a large hospital project. From this analysis, the…

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Abstract

Purpose

This study primarily aims to analyse stakeholder management challenges and how these emerge in the stakeholder landscape in a large hospital project. From this analysis, the authors aim to identify the implications that stakeholder management has on value creation in a hospital project.

Design/methodology/approach

The research method is qualitative. Empirical data were collected in three cycles: project internal documentation, thematic interviews and survey. The literature related to hospital projects, stakeholder analysis and management, stakeholder salience and landscape is summarised, informing the qualitative design of the study.

Findings

The authors noted the importance of project-specific stakeholder identification, salience analysis and landscape description. The regulatory, formal and contractual stakeholders give an over-simplistic picture on stakeholder map. The operative stakeholder map and landscape describe the complexity, uncertainty, dynamism and institutional context inducing the challenges for the stakeholder management. There is an evident potential of utilising the stakeholder landscape and its elements in the resulting collaborative value creation in hospital projects. Multiple and changing stakeholders with differing expectations are an important opportunity to improve the value creation process.

Originality/value

Stakeholder management has recently attracted much attention in the industrial project setting. This research attempts to identify the operative stakeholder landscape in a large hospital project, not to mention its impact on value creation. This study offers a framework that can help academics and project management practitioners tackle the challenges amongst project stakeholders.

Details

International Journal of Managing Projects in Business, vol. 15 no. 8
Type: Research Article
ISSN: 1753-8378

Keywords

Open Access
Article
Publication date: 25 September 2019

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by…

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Abstract

Purpose

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by using a number of empirical case vignettes within a single case study organisation.

Design/methodology/approach

The study investigates a foreign affiliate of a large multinational organisation involved in an environmentally sensitive industry. Data collection included semi-structured interviews with 26 participants, organisational reports and participation in the organisation’s annual environmental management seminar and a stakeholder engagement meeting.

Findings

Four vignettes featuring environmental issues illustrate the complexity of organisational responses. Issue visibility, stakeholder salience and stakeholder interconnectedness influence a company’s action to manage legitimacy. In the short-term, environmental issues which affected salient stakeholders resulted in swift and direct action to protect pragmatic legitimacy, but external reporting did not feature in legitimacy management efforts. Highly visible issues to the public, regulators and the media, however, resulted in direct action together with external reporting to manage wider stakeholder perceptions. External reporting was used superficially, along with a broad suite of communication strategies, to gain legitimacy in the long-term decision about the company’s future in New Zealand.

Research limitations/implications

This paper outlines how episodic encounters to manage strategic legitimacy with salient stakeholders in the short-term are theoretically distinct, but nonetheless linked to continual efforts to maintain institutional legitimacy. Case vignettes highlight how pragmatic legitimacy via dispositional legitimacy can be managed with direct action in the short-term to influence a limited range of salient stakeholders. The way external reporting features in legitimacy management is limited, although this has predominantly been the focus of prior research. Only where an environmental incident damages legitimacy to a larger number of stakeholders is external reporting also used to buttress community support.

Originality/value

The concept of legitimacy is comprehensively applied, linking the strategic and institutional arms of legitimacy and illustrating how episodic actions are taken to manage legitimacy in the short-term with continual efforts to manage legitimacy in the long-term. Stakeholder salience and networks are brought in as novel theoretical extensions to provide a deeper understanding of the interrelationships between these key concepts with a unique case study.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 31 March 2023

George Yiapanas, Alkis Thrassou and Demetris Vrontis

Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant…

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Abstract

Purpose

Football exists and evolves in a dynamic ecosystem, displaying a massive and multidimensional influence on most contemporary societies, and football has grown into a significant industry with a plethora of stakeholders. This research is the first to comprehensively identify the key industry stakeholders and their distinct value, from the individual club perspective, and to conceptualise and test their interrelationship toward the development of a corresponding framework of club benefits.

Design/methodology/approach

The study applied a multilevel approach to collect and verify qualitative data. It initially developed a preliminary conceptual framework, which was first validated by an expert panel and was subsequently extensively tested in the Cyprus-specific context, which offered fertile ground for such a study. The empirical stage rested on 41 semi-structured, face-to-face interviews with very high-ranking individuals from the top nine football clubs, as well as with key industry stakeholders.

Findings

Though the examined industry is partly in line with international norms, it is also highly affected by unique characteristics that alter the various stakeholders' role, producing (even negative) value of varied typologies that is directly linked with the industry's financial, sporting, cultural and social conditions.

Research limitations/implications

The research ultimately presents scholars, practitioners and policymakers with a systemic and comprehensive understanding of the individual club stakeholder value offerings, delivers a tested framework as a tool for social and business management and prescribes future avenues for research, governance and practice.

Originality/value

Extant studies on the subject are either partial or focus on individual stakeholders and evidently lack requisite scientific comprehensiveness. The current research bridges this significant gap in knowledge by exhaustively identifying the key industry stakeholders, explicating their relative social, economic or other value in the individual club perspective and developing a value-based stakeholder framework.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 27 October 2023

Ivo Hristov, Matteo Cristofaro and Riccardo Cimini

This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the…

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Abstract

Purpose

This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the role of NFRs in value creation.

Design/methodology/approach

Data from 76 organizations from 2017 to 2019 were collected and analyzed. Four primary NFRs and their key value drivers were identified, representing core elements that support different dimensions of a company’s performance. Statistical tests examined the relationship between stakeholders’ NFRs and financial performance measures.

Findings

When analyzed collectively and individually, the results reveal a significant positive influence of stakeholders’ NFRs on a firm’s profitability. Higher importance assigned to NFRs correlates with a higher return on sales.

Originality/value

This study contributes to the literature by empirically bridging the gap between stakeholder theory and the resource-based view, addressing the intersection of these perspectives. It also provides novel insights into how stakeholders’ NFRs impact profitability, offering valuable implications for research and managerial practice. It suggests that managers should integrate nonfinancial measures of NFRs within their performance measurement system to manage better and sustain companies’ value-creation process.

Details

Management Research Review, vol. 47 no. 13
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 5 December 2022

Mohammad Nasih, Nadia Anridho, Nadia Klarita Rahayu and John Nowland

The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD).

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Abstract

Purpose

The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD).

Design/methodology/approach

The authors conducted research for 2011–2019, covering companies listed on the Indonesian Stock Exchange. This study used an ordinary least squares regression, the coarsened exact matching (CEM) and propensity score matching (PSM) procedure in testing the hypothesis.

Findings

Based on the results of analysis, it is known that CEO facial masculinity is negatively related to corporate CSR disclosure levels. However, this negative relationship can be mitigated through governance mechanisms: the audit committee.

Research limitations/implications

This paper provides implications in the field of research, especially regarding the biological attributes of CEOs in relation to CSR.

Originality/value

As many previous studies focused on the managerial aspect of the CEO, this study focused on the biological aspect of CEO. To the authors’ knowledge, this study is among the first to attempt to investigate this issue in an emerging market.

Details

Asian Journal of Accounting Research, vol. 8 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 5 February 2020

Elena Pellizzoni, Daniel Trabucchi, Federico Frattini, Tommaso Buganza and Anthony Di Benedetto

This study aims to shed lights on the dynamics of involving and sharing knowledge with stakeholders in the process of new service development (NSD) over time.

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Abstract

Purpose

This study aims to shed lights on the dynamics of involving and sharing knowledge with stakeholders in the process of new service development (NSD) over time.

Design/methodology/approach

The paper is based on a paradigmatic case focused on the development of the digital MBA program by the School of Management of Politecnico di Milano. Primary and secondary data have been largely collected and analyzed, involving multiple stakeholders of the development process.

Findings

This study describes how several stakeholders have been involved during the phase of the NSD process, showing two variables that ruled their involvement: the level of control exerted by the School on the stakeholders and the level of flexibility of the stakeholders.

Research limitations/implications

This research offers insights to the understanding of the dynamics of involving and sharing knowledge with multiple-stakeholders in NSD. From a theoretical perspective, it contributes to stakeholder theory linking it with the service management literature, highlighting the role of cyclical fluctuations in the involvement activities.

Practical implications

This research offers insights to managers dealing with the development of new services, offering them a novel view on how various stakeholders may be involved over time, in different moment and in different ways, to properly enhance the development process thanks to their knowledge sharing.

Originality/value

This paper contributes to the service management literature emphasizing the role of multiple stakeholders while providing insights and suggestions to manage the complex relationships created by their involvement and their knowledge.

Open Access
Article
Publication date: 13 November 2018

Pasi Heikkurinen

This article examines how responsibility and strategy can and should be connected in a business organization.

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Abstract

Purpose

This article examines how responsibility and strategy can and should be connected in a business organization.

Design/methodology/approach

The article offers a review of the field by mapping previous studies according to their strategy and responsibility orientations and, consequently, identifies the classic perspective, as well as the major deficiencies and prevailing research gaps in the literature.

Findings

The article contributes to the field of strategic corporate responsibility by reframing the field with a contender perspective that challenges the classic view of strategy and responsibility amalgamation. Together, the classic and the contender perspectives are synthesized to form an integrative perspective that is more holistic than those currently available.

Originality/value

The article ends by calling for a reimagining of the relationship between corporate responsibility and strategy to find promising future research avenues and effective business practices suitable to meet the challenges of the twenty-first century.

Details

Journal of Global Responsibility, vol. 9 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Open Access
Article
Publication date: 20 February 2020

Mehran Nejati, Michael E. Brown, Azadeh Shafaei and Pi-Shen Seet

The purpose of this study is to investigate the simultaneous effect of ethical leadership (EL) and corporate social responsibility (CSR) on employees’ turnover intention and…

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Abstract

Purpose

The purpose of this study is to investigate the simultaneous effect of ethical leadership (EL) and corporate social responsibility (CSR) on employees’ turnover intention and examine the mediating mechanism in these relationships.

Design/methodology/approach

The authors conducted a field study of 851 employees across a variety of industries. This study applied partial least squares structural equation modelling for hypothesis testing.

Findings

The results show that employees’ perceptions of CSR as well as EL are both uniquely and negatively related to turnover intention. The authors also found that employees’ job satisfaction but not commitment, mediates these relationships.

Research limitations/implications

This study answers the recent call (Schminke and Sheridan, 2017) for ethics researchers to put competing explanations to the test to determine their relative importance. Research limitations have been discussed in the paper.

Social implications

Through providing empirical support for the positive impact of CSR and EL on employee-related outcomes and creating a decent and empowering work environment, this study provides further support for CSR and EL. As CSR and EL require accountability, responsible management and addressing societal well-being of stakeholders, this study can contribute to the United Nations sustainable development goals.

Originality/value

Previous research has found that both employees’ perceptions of supervisory EL and CSR are negatively related to employees’ turnover intentions. Yet, researchers know little about their relative importance because these relationships have not been adequately examined simultaneously.

Details

Social Responsibility Journal, vol. 17 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 14 February 2023

Frank Conaty and Geraldine Robbins

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing…

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Abstract

Purpose

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.

Design/methodology/approach

The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.

Findings

Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.

Research limitations/implications

This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.

Practical implications

A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.

Social implications

The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.

Originality/value

In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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