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Traditional purchasing best practices primarily follow a commercial logic and may not necessarily be applicable for social enterprises (SEs) supplier selection. This study examines how SEs focused on poverty alleviation select suppliers amidst competing institutional logics to achieve both social impact and economic performance.

A grounded theory methodology is applied to guide semi-structured interviews with 18 fair trade verified SEs. Constant comparison methods aided in determining the point of data saturation was reached.

The results of this study indicate that SEs select marginalized suppliers based on implicit criteria that is initially based on social-welfare logic and then through a blend of commercial and social-welfare logic based on company structure.

This study is the first to reveal that SEs addressing social issues do not follow the traditional criteria for supplier selection but have their own unique selection criteria when selecting suppliers.

The personalities of leaders have been shown to impact the culture of their organizations and are also expected to have a more distal impact on the firm’s financial performance. However, the authors also expect that leader gender is an important intervening variable such that exhibiting various personality dimensions may result in unique cultural and performance-based outcomes for women and men leaders. Thus, the authors seek to examine first the impact of leader personality on organizational performance, as driven through organizational culture as a mediating mechanism. In doing so, the authors propose the expected impact of specific personality dimensions on certain types of organizational cultures, and those cultures’ subsequent impact on the organization’s performance. The authors then extend to consider the moderating effects of leader gender on the relationship between leader personality and organization. To support their propositions, the authors draw from upper echelons and implicit leadership theories. The authors encourage researchers to consider the proposition within a sample of the largest publicly traded US companies (i.e., Fortune 500) at an important era in history such that for the first time, 10% of these companies are led by women. In doing so, the authors hope to understand the leadership dynamics at the highest echelons of corporate governance and provide actionable insights for companies aiming to optimize their leadership composition and drive sustainable performance.

This study aims to analyse the political connections of Portuguese companies through the members of the board of directors, exploring how these connections influence, in particular, the composition and characteristics of the boards.

The research used a strategy based on analysing the financial statements and curriculum vitae of the directors of Portuguese companies listed on Euronext Lisbon from 2014 to 2019. The political connections of board members were examined, considering the variables identified in the existing literature.

The results indicate that companies with political connections maintain these relationships for long periods and have a greater number of members on the board of directors compared to companies without such connections. Directors with political experience tend to occupy non-executive positions, suggesting that companies may value political contacts more than the management skills of these directors. It was also found that there are politically connected directors who belong to multiple boards and that women appointed to the board are less likely to have a political background, reflecting male dominance in Portuguese politics.

The main limitations of this study include the small number of listed companies in the sample, which may affect the statistical robustness of the results, as well as the use of secondary sources, which may not capture all relevant policy linkages. In addition, the results are specific to the Portuguese context and may not be generalisable to other countries or other regions of the world.

This study contributes to the understanding of political connections in Portuguese companies, offering valuable insights into how these connections influence board composition and can impact corporate strategy and governance. The findings of this study can be especially useful for business leaders looking to optimise the formation of their boards of directors.

Drawing on affective events theory, the purpose of this paper was to investigate direct and indirect relationships between perceived organizational politics and workplace cyberbullying (WCB) perpetration mediated through anger, as well as to examine the moderating role of gender in these relationships.

The sample comprised 534 white-collar employees who were employed in a variety of service industries, including banking, higher education, telecommunications, health care and insurance in Islamabad, Pakistan. Data were analyzed using the structural equation modeling technique in Amos.

Results demonstrated that perceived organizational politics has a direct positive effect on WCB perpetration. Moreover, results indicated that perceived organizational politics evokes anger among employees that, in turn, triggers WCB perpetration. Results of a multigroup analysis revealed that the positive effect of perceived organizational politics on WCB perpetration was not significantly different between men and women. However, the positive relationship between perceived organizational politics and anger was significantly stronger for men than for women. Likewise, this study found a significantly stronger relationship for men than for women between anger and WCB perpetration. Anger partially mediated the relationship between perceived organizational politics and WCB perpetration only among men.

This study contributes to the literature by demonstrating that perceived organizational politics triggers WCB perpetration directly and indirectly through its impact on anger. Moreover, this study identified gender differences in the experience and expression of anger in response to perceived organizational politics.

To fill the gap, this article examines the inter-governmental collaboration mechanisms behind the platform curtain.

Behind the curtain is to look at what makes things happen backstage. For collaborative e-governance platforms, scholars have assumed that technological factors and user characteristics are the determinants for platform success. Little attention has been paid to the issue of how multiple governments, acting as platform co-builders and co-operators, interact and collaborate backstage to provide integrated e-services.

Based on data from survey questionnaires sent to government employees, the results show that governments’ information processing capacities cannot directly affect collaboration; however, these capacities can impact collaboration via the mediating variable of horizontal relations. In addition, we found that higher-ranking authorities are better suited to intervene once horizontal relations have been established and that more adaptable organizations are better at forming horizontal relations with peers. For governments participating in collaborative e-governance platforms, our findings are practically applicable.

The research question reads as: How do various government departments acting as platform co-builders and co-operators judge their collaboration performance, and what collaboration mechanisms contribute to it? We study this research question by constructing a conceptual model based on the Organizational Information Processing Theory (OIPT) and the Collaborative Governance Theory (CGT), both suggesting information processing capacities, organizational flexibility, horizontal relations and vertical intervention as indispensable factors influencing collaboration performance in ICT-supported groupwork. We propose and test four hypotheses on the relationships among these four factors to reveal the inter-governmental collaboration mechanisms for cross-government platformisation projects.

Patriotism is often described as the “love of country” that individuals display in the acclamation of their national community. Despite the prominence of this sentiment in various societies around the world, organizational research on patriotism is largely absent. This omission is surprising because entrepreneurs, human resource (HR) divisions, and firms frequently embrace both patriotism and patriotic organizational practices. These procedures include (among other interventions) national symbol embracing, HR practices targeted toward military members and first responders, the adulation of patriots and celebration of patriotic events, and patriotic-oriented corporate social responsibility (CSR). Here, the authors argue that research on HR management and organization studies will likely be further enhanced with a deeper understanding of the national obligation that can spur employee productivity and loyalty. In an attempt to jumpstart the collective understanding of this phenomenon, the authors explore the antecedents of patriotic organizational practices, namely, the effects of founder orientation, employee dispersion, and firm strategy. It is suggested that HR practices such as these lead to a patriotic organizational image, which in turn impacts investor, customer, and employee responses. Notably, the effect of a patriotic organizational image on firm-related outcomes is largely contingent on how it fits with the patriotic views of other stakeholders, such as investors, customers, and employees. After outlining this model, the authors then present a thought experiment of how this model may appear in action. The authors then discuss ways the field can move forward in studying patriotism in HR management and organizational contexts by outlining several future directions that span multiple levels (i.e., micro and macro). Taken together, in this chapter, the authors introduce a conversation of something quite prevalent and largely unheeded – the patriotic organization.

This study aims to explore vocational education as stated in the basic constitution, law, government and ministerial regulations in the Indonesian context. This study aims to outline the Indonesian vocational education paradigm based on regulatory documents.

This research uses a qualitative document analysis approach by extracting vocational themes regarding senior high school and higher education from the available documents. The keywords used for document document analysis are education, vocational school and vocational higher education. These words are forced to be used to distinguish the types and levels that exist in Indonesian education.

The findings of this study identified that the political paradigms of vocational education, such as equality and justice, naming (regulative), purpose and life skills, the curriculum of local cultural value, decentralized authority, link and match and future paradigms are important themes raised in this study. This is a study to explore the politics of Vocational High School and Vocational Higher Education in Indonesia.

The vocational education policy documents in Indonesia that were analyzed may have been forgotten. As a result, the forgotten documents are not included in the analysis document. Forgotten interpretations and documents are part of the limitations of this research.

It is hoped that the findings of this research will have an impact on improving vocational education policies in Indonesia. This can also be a comparison for other countries in looking at vocational education paradigms and policies. In general, these research findings can help in improving vocational education policies. However, this research still has limitations in terms of the number of documents analyzed.

This study contributes to the promotion and political debate of vocational education nationally and internationally. The study further explores how interest groups are taking a role in achieving Vocational High School and Vocational Higher Education policies that are compatible with today’s needs and demands.

The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.

We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.

Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.

This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.