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Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello
The aim of this paper is to examine the effect of structural and demographic board diversity as well as board tenure on family firms' environmental performance, by analyzing the…
Abstract
Purpose
The aim of this paper is to examine the effect of structural and demographic board diversity as well as board tenure on family firms' environmental performance, by analyzing the differences between family and non-family businesses and within family firms.
Design/methodology/approach
Tobit regressions are applied to investigate the effect of independent directors, CEO non-duality, board gender diversity and board tenure on environmental performance. The study also controls for other board and firm characteristics, as well as for time, industry and country-fixed effects. In doing so, the authors rely on a sample of non-financial listed firms from France, Germany, Italy, Spain and Portugal over the period 2014–2021.
Findings
The authors find that women on the board positively influence environmental performance and this effect is significant only in family firms, although board tenure negatively moderates the relationship. Board independence significantly affects environmental performance only in non-family firms. A strong presence of family directors has a negative effect on family firms' environmental performance, especially when directors' turnover is low.
Originality/value
This paper examines the unexplored relationship between structural board diversity and environmental performance in family companies. This study provides empirical evidence on the association between gender diversity and family firms' environmental performance focusing for the first time on a European setting. Moreover, this study provides evidence of a different effect of board tenure in family and non-family businesses.
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Giovanna Gavana, Pietro Gottardo and Anna Maria Moisello
The purpose of this paper is to investigate the effect of family control on the association between related party transactions (RPTs) and different forms of accrual-based earnings…
Abstract
Purpose
The purpose of this paper is to investigate the effect of family control on the association between related party transactions (RPTs) and different forms of accrual-based earnings management (AEM) and real earnings management (REM), analyzing the effect of board characteristics on the possible association.
Design/methodology/approach
This paper studies a sample of Italian non-financial listed firms over the 2014–2019 period, by GLS regression models, controlling for the fixed effects of the company's sector of operation and the year.
Findings
Results indicate a different association between RPTs and earnings management (EM) in family and non-family firms. They point out that family firms use RPTs in association with downward AEM and REM perpetrated by abnormal discretionary expenses as well as a substitute of REM via abnormal production costs. For non-family firms, findings indicate only a substitution effect between RPTs and AEM. Furthermore, CEO duality, board gender diversity and the presence of the family on the board positively moderate the association between RPTs and, respectively, REM implemented through sales manipulations, downward AEM and upward AEM.
Originality/value
This study suggests that the socioemotional wealth (SEW) differently affects the relationship between RPTs and EM, according to the form of the latter. It also points out family firms' heterogeneity in earnings manipulations, by providing evidence of the moderating role of board characteristics on the association between RPTs and the various forms of EM.
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Agneta Häll, Stefan Tengblad, Margareta Oudhuis and Lotta Dellve
The purpose of this paper is to critically study the implementation and contextualization of the human resource transformation (HRT) management model within the human resources…
Abstract
Purpose
The purpose of this paper is to critically study the implementation and contextualization of the human resource transformation (HRT) management model within the human resources (HR) function of a global industrial company group.
Design/methodology/approach
A qualitative case study that includes two data collections.
Findings
Implementation of the HRT model led to tensions and conflicting interpretations of the mission of the HR function, and a “tug of war” about the distribution of work both within HR and between HR and line management. Splitting the HR function into three legs made the HR function's learning cycles more difficult. The corporate group had a decentralized and diverse business culture, and contextualization of the HRT model to this setting highlighted the model's embeddedness in the American business culture of centralization and standardization. Implementation of the model also entailed a transition from an employee to an employer perspective within HR.
Research limitations/implications
For an assessment of HR's total work other parts of the HRT model (Ulrich and Brockbank, 2005) need to be involved since HR professionals in the insourced or outsourced shared service center (SSC) and Center of Expertise (CoE) and the e-HR tools are equally important for executing the total HR's mission. Further studies of the problematic human resource business partner (HRBP) role are needed and also what the development of e-HR solutions means for the HR profession.
Practical implications
The authors argue for a continuous development of HR work, along with closer professional contact both with line managers (LMs) and within the HR function, for improved learning cycles and a need for contextualization when implementing management models.
Social implications
The paper discusses the HRT model's impact on HR practitioners’ and LMs’ work practice.
Originality/value
This article shows the need for contextualization when implementing management models. The lack of such contextualization led to severe tensions, and the intentions of an efficient and respected HR function were not achieved. The study contributes an evaluation of the tensions between HRT as a normative and standardized model in business settings accustomed to variety and decentralized decision-making.
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Alei Fan, Hubert B. Van Hoof, Xueting Dou and Ana Lucia Serrano
Drawing on the dual process theory and the cultural dimension of power distance, the current research investigates the impact of a specific service clue—the linguistic style of…
Abstract
Purpose
Drawing on the dual process theory and the cultural dimension of power distance, the current research investigates the impact of a specific service clue—the linguistic style of address forms (salutation) in hotel manager letters to guests—on customer satisfaction in a hotel context in Ecuador.
Design/methodology/approach
Following an experimental design research approach, this research conducted a series of two studies to examine how customers' cultural values (high vs low power distance), linguistic style of address forms (formal vs casual) and service valence (service success vs service failure) together influenced customer satisfaction. Specifically, Study 1 examined the service success condition, and Study 2 investigated the service failure condition.
Findings
The research results show that, in the service success condition, customers follow their distinct cultural orientations (high vs low power distance) when responding to the different linguistic styles (formal vs casual). On the other hand, in the service failure situation, as customers desire for expressions of respect that can be reflected in a formal address form, the level of satisfaction is lower when the casual address form is used in guest communications, regardless of customers' cultural orientations in power distance.
Originality/value
This research adds to existing cross-cultural service research, particularly in terms of service valence, and provides practical implications for enhancing service providers' cultural awareness and sociolinguistic competence to effectively communicate with customers from diverse cultural backgrounds.
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Sara Ursić, Jelena Zlatar Gamberožić and Andrija Mišetić
By merging good countryside and rural capitals frameworks, a model for reimagining the island's development is formulated, which is then applied to the female perspective to…
Abstract
Purpose
By merging good countryside and rural capitals frameworks, a model for reimagining the island's development is formulated, which is then applied to the female perspective to provide valuable insights from a group that is often marginalized in rural areas. As Croatian islands are highly tourism-oriented, this study finds it important to explore possibilities for future island development that can provide balanced and vibrant settlements on the islands.
Design/methodology/approach
The present paper synthesizes Shucksmith's (2018) model of a good countryside, which serves as a goal, with Gkartzios et al.'s (2022) capitals framework, which is viewed as a means of attaining a good countryside, specifically a good island. The research is delimited to the island of Brac, Croatia. By conducting interviews with female respondents, this study aims to capture the female perspective on envisioning potential futures of “good” island living, a perspective that is frequently underestimated despite its significant contributions to the creation of an ideal locale.
Findings
The results demonstrate that there is a substantial amount of socio-cultural rural capital that is leveraged to strengthen relatedness and rights as development objectives. However, low levels of economic, built and land-based rural capital pose challenges to achieving repair and re-enchantment, which are crucial for settlements that rely on tourism.
Originality/value
These findings bear immense implications for policymakers and planners, underscoring the imperative to account for the perspectives and needs of diverse social groups, including women, in the design and implementation of development strategies for islands. By doing so, a sustainable and equitable future, rich in tourism potential, can be cultivated on the island.
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Francesc González-Reverté and Anna Soliguer Guix
Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The…
Abstract
Purpose
Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The authors argue that activist groups use different narrative strategies to construct and legitimise their discourse of protest to convey social meanings for social action practices. This study represents an attempt to explain how anti-tourism activist groups have the agency to build different paradigms of protest rooted in particular views of tourism.
Design/methodology/approach
As a result of the lack of research in this area, this study used a comparative case study methodology drawn on four case studies in the field of anti-tourism protest. Case study is deemed adequate to explore a complex social phenomenon, how activist groups differ from each other, in a specific socio-economic context. A critical discourse analysis method is used to study primary (interviews) and secondary sources (reports, websites and online campaigns documents) of information, which express the activist group motivations and objectives to protest against tourism.
Findings
This study’s findings provide evidence in how discourse differs among the protest groups. Three narrative paradigms of protest are identified, which guide their agency: scepticism, based on a global and ecological approach; non-interventionist transformation, rooted in local community issues; and direct transformation, based on a sectoral problem-solving approach. These differences are interpreted as the consequences of the emergence and the development of different paths of protest according to specific social contexts and power relations in which anti-tourism groups are embedded.
Originality/value
This paper provides a contemporary approach to anti-tourism activism within the context of social movements. This case study may be of interest to practitioners and international destination managers interested in gaining a better understanding of anti-tourism protest strategies, new anti-tourism narratives following COVID-19 and the opportunities and challenges for opening a dialogue with those involved in activism and social urban movements as part of sustainable tourism governance. Our results can also help activists to rethink how they integrate differences and particular strategic positions to avoid hindering collective action. This knowledge is especially useful for managers and authorities seeking to develop more accurate collaborative governance practices with local activists, and especially those interested in fostering participative action without marginalising the diverse range of local community perspectives.
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Olga Zvonareva and Arturs Holavins
The distinction between formality and informality has been a topic central for many scholarly fields. Without rejecting the usefulness of this distinction, the authors argued that…
Abstract
Purpose
The distinction between formality and informality has been a topic central for many scholarly fields. Without rejecting the usefulness of this distinction, the authors argued that instead of analyzing an empirical situation in terms of what is formal and what is informal, it could sometimes be fruitful to focus on what is stable and what is fluid.
Design/methodology/approach
This paper reports the results of review and analysis of secondary sources on the distinction between formality and informality, followed by a conceptualization of an alternative distinction between fluidity and stability. This conceptualization was inspired by a science and technology studies (STS) understanding of relations, and was assessed through applying it to a case of patient organizations’ participation in patient councils in Russia.
Findings
Stability and fluidity do not map neatly into formality and informality; rather, the stability and fluidity cut across these categories. The authors propose a view of both stability and fluidity as kinds of relations between elements of the societal fabric. The distinction proposed here could be especially fruitful when applied to analyses of (1) complex bureaucracies where formal requirements are extensive and potentially in conflict with each other and (2) oppressive situations where significant power imbalances exist.
Originality/value
Instead of providing yet another line of demarcation between formality and informality, this paper proposes a shift in attention to what is stable and what is fluid. This novel distinction can help not only in discerning how things actually work but also in bringing to the fore hitherto unnoticed forms of creativity, responsiveness and inclusion.
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Kari-Pekka Tampio, Harri Haapasalo and Jere Lehtinen
The research problem in this study is how a client (as a project owner) should organise early stakeholder involvement and integration in the front-end phase of a project. This…
Abstract
Purpose
The research problem in this study is how a client (as a project owner) should organise early stakeholder involvement and integration in the front-end phase of a project. This study aims to create normative managerial statements as propositions from the client's perspective and to combine them into a set of activities enabling efficient organisation in the front-end phase of a hospital construction project.
Design/methodology/approach
Action design research (ADR) was carried out in a large hospital construction project where the first author acted as an “involved researcher” and the other authors acted as “outside researchers”.
Findings
The authors created seven normative managerial propositions that were verified by the case project stakeholders and developed a managerial framework describing the client's essential stakeholder involvement and integration activities in the front-end phase of a hospital construction project based on these propositions. The authors have also depicted the subphases of the front-end phase: value definition phase in the client permanent organisation, value proposition phase in the client Programme Management Office (PMO) and finally development phase in the alliance organisation ending on the final investment decision.
Practical implications
The collaborative contract delivery model enables the early involvement and integration of stakeholders. It has been somewhat surprising to note the extent to which collaborative contracts change the client role in the project front-end. The results offer practical activities for how clients can manage front-end activities in collaborative contracts.
Originality/value
The case project offered a platform to analyse how the collaborative contract delivery model changes the emphasis of activities in the front-end of a project. One of the key benefits of collaborative contracts is that development, design and delivery occur partially in parallel, thereby enabling contributions from production to be included in the design and development. The benefit of having a real-life case under study provides the possibility to triangulate and analyse rich data, however limited by the qualitative case method.
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