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1 – 10 of 606
Open Access
Article
Publication date: 12 June 2023

Tatiana Mazza, Katia Furlotti, Alice Medioli and Veronica Tibiletti

This study aims to test whether the introduction of a gender quota impacts functioning of boards of directors and internal committees thanks to female capacity in effort norms…

1632

Abstract

Purpose

This study aims to test whether the introduction of a gender quota impacts functioning of boards of directors and internal committees thanks to female capacity in effort norms, cognitive conflicts and use of skills.

Design/methodology/approach

This paper uses a difference-in-differences method to trace the staggered mandatory adoption of gender quotas on boards on Italian listed firms, representing the regulative institution pillar of institutional theory.

Findings

This paper find that mandatory adopter firms have more frequent internal committee meetings and less frequent board of directors’ meetings after the introduction of the law. This confirms that the regulation re-prioritizes work in internal committees, thanks to women effort, capacity to resolution and use of skills.

Originality/value

This research provides empirical evidence on female contribution and on the impact that a specific mandatory regulation, as regulative institutional pillar, can have on board organization, showing how gender characteristics influence board functioning in terms of meetings.

Details

Management Research Review, vol. 47 no. 1
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 9 April 2024

Ferdy Putra and Doddy Setiawan

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

1069

Abstract

Purpose

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

Design/methodology/approach

This study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.

Findings

The literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.

Research limitations/implications

Our literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.

Originality/value

This paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.

Details

Journal of Capital Markets Studies, vol. 8 no. 1
Type: Research Article
ISSN: 2514-4774

Keywords

Open Access
Article
Publication date: 16 August 2024

Giorgia Masili, Daniele Binci, Corrado Cerruti, Andrea Appolloni and Luca Giraldi

This study aims to understand how distributed agile teams (DATs), encouraged by globalisation, and recently accelerated by the COVID-19 outbreak, adopt agile practices to achieve…

Abstract

Purpose

This study aims to understand how distributed agile teams (DATs), encouraged by globalisation, and recently accelerated by the COVID-19 outbreak, adopt agile practices to achieve project goals by working virtually.

Design/methodology/approach

This study developed a multiple-case study involving four companies undergoing several changes, especially during the COVID-19 pandemic. The authors collected data mainly through in-depth, face-to-face interviews with seven key informants. Moreover, this study operates data triangulation by referring to secondary data sources and developing a grounded theory data analysis.

Findings

The findings highlight three main categories associated with the DAT functioning, namely, “DATs’ implementation issues”, “elements supporting DATs’ implementation” and “outcomes of DATs’ implementation”, that show DATs’ primary triggers, critical aspects and supportive actions for team functioning.

Research limitations/implications

This paper produced valuable theoretical knowledge of DATs’ dynamics within a socio-technical approach that distinguishes soft and hard variables supporting DAT implementation. Moreover, the evidence provides useful suggestions for managers about creating an objective-oriented virtual work environment based on DATs’ self-organisation, digitally shared leadership and occasional on-site socialisation.

Originality/value

This paper provides new and interesting insights that bring to evidence the main variables related to DATs’ adoption and dynamics, showing supporting activities that enhanced their operativity. It provides a valuable descriptive framework for academics and practitioners to understand DATs’ functioning better and take action to improve their implementation.

Details

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

Keywords

Open Access
Article
Publication date: 18 July 2023

Guido Noto, Carmelo Marisca and Gustavo Barresi

The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the…

2365

Abstract

Purpose

The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the starting point of a process that is changing how management control (MC) systems are designed and implemented to guide employees towards organisational objectives. The previous literature on virtual teams (VTs) has devoted scant attention to MC issues. This study aims to fill this gap by exploring how MC – and particularly cultural control – has changed to cope with the shift from face-to-face to VTs and by analysing the interrelationship between the different control mechanisms and the resulting tensions.

Design/methodology/approach

The research adopts the methodological framework based on abduction to provide a theoretical explanation and conceptualisation of MC in virtual settings. To tackle the research objective, this work undertakes a cross-sectional field study based on semi-structured interviews with managers of different service companies.

Findings

The results of the research highlight the key challenges that managers are called to deal with to design and change MC systems when implementing remote working. In particular, managers must cope with the reduced possibility to leverage cultural controls. To do this, this study’s analysis found that managers act by introducing and/or removing formal and informal controls and by orchestrating the interplays and tensions between these mechanisms.

Originality/value

To the best of the authors’ knowledge, to date limited attention has been paid to MC in VTs. Moreover, few researchers have investigated the process of MC change from face-to-face to VTs. This work aims to contribute to this nascent stream of literature by providing interesting implications for both research and practice.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 30 July 2024

Ferdy Putra

This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how…

Abstract

Purpose

This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how COVID-19 moderates the influence of these governance mechanisms on company performance.

Design/methodology/approach

437 annual reports of Indonesian manufacturing companies from 2018 to 2021 were used as research samples using multiple regression analysis and moderated regression analysis.

Findings

Good corporate governance plays a role in improving company performance. The presence of COVID-19 affects corporate governance, thereby reducing performance, but good corporate governance can limit this impact.

Practical implications

This research helps companies understand the effectiveness of the supervisory function in improving company performance. This research provides input for companies, regulators, and policymakers to pay attention to good corporate governance, especially when facing a crisis.

Originality/value

To my knowledge, research that examines corporate governance mechanisms and company performance related to COVID-19 and investigates whether COVID-19 moderates the influence of corporate governance mechanisms on company performance has never been conducted.

Details

Asian Journal of Accounting Research, vol. 9 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 8 February 2024

Anne Margrethe Glømmen, Beate Brevik Sæthern and Rikard Eriksson

This study aimed to identify and describe how mentoring influences the mentor, by operationalising and specifying learning outcomes involved in mentoring.

Abstract

Purpose

This study aimed to identify and describe how mentoring influences the mentor, by operationalising and specifying learning outcomes involved in mentoring.

Design/methodology/approach

This study used an action research approach, by uniting theory and practice to explore new ways of learning and evolve the field of practice in education. Thematic analysis was used to identify and organise patterns or themes that emerged from the data.

Findings

The results showed that mentoring changed the mentors' perspectives towards improved understanding, more flexibility and approval of other cultures. It seems that mentoring expanded the mentors' search for values, wishes and resources, including an awareness that our values, wishes and needs are more similar than different. Mentoring also seems to have improved the ability to reformulate, be flexible, strive to optimise user engagement and engage with people as they are, based on their own prerequisites.

Research limitations/implications

The low number of participants means the results cannot be generalised, and voluntary participation may have led to more motivated involvement and positive results.

Practical implications

This study shows that mentoring has had an impact on students' development of intercultural competence and cultural sensitivity through regular meetings with individuals from a different cultural background. Mentoring seems to have revealed insights into underlying prejudices and changed perspectives towards better understanding, thus increased acceptance of other cultures.

Originality/value

Search for similar studies shows a lack of research that operationalises and specifies the learning outcomes that mentors gain from being a mentor.

Details

International Journal of Mentoring and Coaching in Education, vol. 13 no. 3
Type: Research Article
ISSN: 2046-6854

Keywords

Open Access
Article
Publication date: 29 May 2023

Elisa Menicucci and Guido Paolucci

This study explored how board diversity affects environmental, social, and governance (ESG) performance in the Italian banking sector. Specifically, this study examined whether…

2437

Abstract

Purpose

This study explored how board diversity affects environmental, social, and governance (ESG) performance in the Italian banking sector. Specifically, this study examined whether the presence of specific corporate governance (CG) characteristics (board diversity) in Italian Cooperative Credit banks is related to ESG dimensions.

Design/methodology/approach

The authors examined a sample of 247 Italian Cooperative Credit banks for the period 2017–2021 and developed an econometric model by applying unbalanced panel data with firm fixed effects and controls per year. To verify the research hypotheses, the authors analyzed board diversity in terms of board attributes variables (size, gender diversity, age, activity, independence and corporate social responsibility/sustainability committee (CSR) and measured ESG dimensions using the ESG score provided by Refinitiv.

Findings

The findings suggest that board size, independence and the existence of a CSR/sustainability committee positively affect banks' ESG performance, while no significant relationship between board average age and ESG performance was found. The study also explored how the critical mass of women on a board affects ESG performance by testing the positive impact of gender diversity on ESG dimensions only up to a certain threshold of female directors.

Research limitations/implications

This study is highly relevant to managers and investors who consider ESG issues in their decision-making processes. The findings support regulators by offering insights into ways to improve ESG performance through the specific design and application of governance mechanisms.

Practical implications

From a practical perspective, this investigation has implications for both practitioners and regulators, suggesting that chief executive officers (CEOs) and managers should pay more attention to CG aspects to improve ESG performance and that policy-makers should give greater consideration to these aspects of CG in their efforts to enhance ESG performance.

Originality/value

This study offers an in-depth analysis of banks' ESG practices and attempts to bridge the gap in the literature on ESG in the Italian banking industry. This study is the first to investigate the relationship between CG variables and ESG dimensions in this context.

Details

Management Decision, vol. 61 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 12 October 2023

Manimore Makri, Leo Themjung Makan and Kailash Chandra Kabra

This paper aims to examine the influence of board characteristics on the integrated reporting quality (IRQ) of Indian-listed companies.

1328

Abstract

Purpose

This paper aims to examine the influence of board characteristics on the integrated reporting quality (IRQ) of Indian-listed companies.

Design/methodology/approach

The study uses a sample of 197 firms from the BSE 500 for the years 2017–2018 to 2019–2020. The proposed hypotheses are tested using two-stage least squares regression.

Findings

The study documents a positive influence of board size, board independence and gender diversity on IRQ. The study also finds that board activity and role duality are insignificant with IRQ. Among the firm-specific characteristics, variables such as firm size, profitability and capital intensity positively influence IRQ.

Originality/value

The current study presents the first investigation in the context of India on the various board characteristics influencing IRQ. The study reiterates the role that gender-diverse boards have in improving information transparency. Policymakers can therefore drive adoption by recommending changes in board characteristics and increasing the quota for women on boards.

Details

Asian Journal of Accounting Research, vol. 9 no. 1
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 22 August 2024

Delane Deborah Naidu, Kerry McCullough and Faeezah Peerbhai

The purpose of this study is to construct a robust index and subindices to measure the quality of corporate governance for 266 firms listed in South Africa from 2004 to 2021.

Abstract

Purpose

The purpose of this study is to construct a robust index and subindices to measure the quality of corporate governance for 266 firms listed in South Africa from 2004 to 2021.

Design/methodology/approach

Public information on the compliance of King Code of Good Corporate Governance is used to construct a main index predicated on provisions relating to board characteristics, accounting and auditing and risk management. These categories are transformed into three subindices. All constructs are scored with binary coding and equally weighted.

Findings

Cronbach’s alpha test reveals that the index and subindices are highly reliable measures of corporate governance. The principal component analysis supports the construct validity of all measures.

Research limitations/implications

The index is limited to only three corporate governance subcategories and only focuses on South Africa.

Practical implications

These corporate governance indices provide governing authorities, policymakers, investors and other market participants direct information on the quality of corporate governance in South African firms.

Originality/value

As South Africa lacks a formal corporate governance indicator, the development of an appropriate corporate governance index and subindices contributes towards understanding the quality of corporate governance in South African firms. To the best of the authors’ knowledge, this is the first paper to conduct robustness tests on corporate governance indices designed for South African companies.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 8
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 13 September 2022

Sara Bolduc, John Knox and E. Barrett Ristroph

This article considers how the evaluation of research teams can better account for the challenges of transdisciplinarity, including their larger team size and more diverse and…

2144

Abstract

Purpose

This article considers how the evaluation of research teams can better account for the challenges of transdisciplinarity, including their larger team size and more diverse and permeable membership, as well as the tensions between institutional pressures on individuals to publish and team goals.

Design/methodology/approach

An evaluation team was retained from 2015 to 2020 to conduct a comprehensive external evaluation of a five-year EPSCoR-funded program undertaken by a transdisciplinary research team. The formative portion of the evaluation involved monitoring the program’s developmental progress, while the summative portion tracked observable program outputs and outcomes as evidence of progress toward short- and long-term goals. The evaluation team systematically reviewed internal assessments and gathered additional data for an external assessment via periodic participation in team meetings, participant interviews and an online formative team survey (starting in Year 2).

Findings

Survey participants had a better understanding of the project’s “Goals and Vision” compared to other aspects. “Work Roles,” and particularly the timeliness of decision-making, were perceived to be a “Big Problem,” specifically in regard to heavy travel by key managers/leadership. For “Communication Channels,” Year 2 tensions included differing views on the extent to which management should be collaborative versus “hierarchical.” These concerns about communication demonstrate that differences in language, culture or status impact the efficiency and working relationship of the team. “Authorship Credit/Intellectual Property” was raised most consistently each year as an area of concern.

Originality/value

The study involves the use of a unique survey approach.

Details

Higher Education Evaluation and Development, vol. 17 no. 2
Type: Research Article
ISSN: 2514-5789

Keywords

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