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1 – 10 of 899Dominic Detzen and Lukas Loehlein
The purpose of this paper is to examine how professional service firms (PSFs) manage the linguistic tensions between global Englishization and local multilingualism. It achieves…
Abstract
Purpose
The purpose of this paper is to examine how professional service firms (PSFs) manage the linguistic tensions between global Englishization and local multilingualism. It achieves this by analysing the work of Big Four audit firms in Luxembourg, where three official languages co-exist: Luxembourgish, French, and German. In addition, expatriates bring with them their native languages in a corporate environment that uses English as its lingua franca.
Design/methodology/approach
The paper combines the institutionalist sociology of the professions with theoretical concepts from sociolinguistics to study the multifaceted role of language in PSFs. Empirically, the paper draws from 25 interviews with current and former audit professionals.
Findings
The client orientation of the Big Four segments each firm into language teams based on the client’s language. It is thus the client languages, rather than English as the corporate language, that mediate, define, and structure intra- and inter-organizational relationships. While the firms emphasize the benefits of their linguistic adaptability, the paper reveals tensions along language lines, suggesting that language can be a means of creating cohesion and division within the firms.
Originality/value
This paper connects research on PSFs with that on the role of language in multinational organizations. In light of the Big Four’s increasingly global workforce, it draws attention to the linguistic divisions within the firms that question the existence of a singular corporate culture. While prior literature has centred on firms’ global–local divide, the paper shows that even single branches of such firm networks are not monolithic constructs, as conflicts and clashes unfold amid a series of “local–local” divides.
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The purpose of this paper is to contribute original evidence about the conditions for formal and informal contracts for commodities and labour in the waste economy of a South…
Abstract
Purpose
The purpose of this paper is to contribute original evidence about the conditions for formal and informal contracts for commodities and labour in the waste economy of a South Indian town.
Design/methodology/approach
Field research was exploratory, based on snowball sampling and urban traversing. The analysis follows capital and labour in the sub-circuits of capital generating waste in production, distribution, consumption, the production of labour and the reproduction of society.
Findings
Regardless of legal regulation, which is selectively enforced, formal contracts are limited to active inspection regimes; direct transactions with or within the state; and long-distance transactions. Formal labour contracts are least incomplete for state employment, and for relatively scarce skilled labour in the private sector.
Research limitations/implications
The research design does not permit quantified generalisations.
Practical implications
Waste management technology evaluations neglect the social costs of displacing a large informal labour force.
Social implications
While slowly dissolving occupational barriers of untouchability, the waste economy is a low-status labour absorber of last resort, exit from which is extremely difficult.
Originality/value
The first systematic exploration of formal and informal contracts in an Indian small-town waste economy.
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Shangkun Liang, Rong Fu and Yanfeng Jiang
Independent directors are important corporate decision participants and makers. Based on the Chinese cultural background, this paper interprets the listing order of independent…
Abstract
Purpose
Independent directors are important corporate decision participants and makers. Based on the Chinese cultural background, this paper interprets the listing order of independent directors as independent directors’ status, exploring their influence on the corporate research and development (R&D) behavior.
Design/methodology/approach
This paper studies A-share listed firms in China from 2008 to 2018 as the sample. The main method is ordinary least square (OLS) regression. We also use other methods to deal with endogenous problems, such as the firm fixed effect method, change model method, two-stage instrumental variable method, and Heckman two-stage method.
Findings
(1) Higher independent directors’ status attribute to more effective exertion of supervision and consultation function, and positively enhance the corporate R&D investment. The increase of the independent director’ status by one standard deviation will increase the R&D investment by 4.6%. (2) The above effect is more influential in firms with stronger traditional culture atmosphere, higher information opacity and higher performance volatility. (3) High-status independent directors promote R&D investment by improving the scientificity of R&D evaluation and reducing information asymmetry. (4) The enhancing effect of independent director’ status on R&D investment is positively associated with the firm’s patent output and market value.
Originality/value
This paper contributes to understanding the relationship between the independent directors’ status and their duty execution from an embedded cultural background perspective. The findings of the study enlighten the improvement of corporate governance efficiency and the healthy development of the capital market.
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Leanne Johnstone, David Yates and Sebastian Nylander
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local…
Abstract
Purpose
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.
Design/methodology/approach
This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.
Findings
Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.
Practical implications
Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.
Social implications
Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.
Originality/value
This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.
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Joshua Maine, Emilia Florin Samuelsson and Timur Uman
Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal…
Abstract
Purpose
Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal housing corporations, and how this relationship is contingent on the organisational structure of these organisations.
Design/methodology/approach
The study relies on the data collected from Swedish municipal housing corporations. These data sources consist of a survey sent to the management team members in Swedish municipal housing corporations, financial and non-financial archival data on these corporations, interviews with the management team and board members, and observations of meetings involving the management team and board of directors at a Swedish municipal housing corporation. Quantitative data of the study were analysed using descriptive statistics, correlation analysis and linear multiple regression analysis. Qualitative data were analysed employing deductive thematic analysis and were used to illustrate and discuss the results of the quantitative analysis.
Findings
The quantitative findings show that ambidextrous sustainability, i.e. the alignment between an explorative orientation and an exploitative orientation towards sustainability, has a weakly positive relationship with financial performance and a positive relationship with social performance in hybrid organisations represented by Swedish municipal housing corporations. The study further shows that a high level of the structural element “connectedness” weakened the relationship between the ambidextrous sustainability and financial performance of the organisation in the study. In contrast, a lower level of connectedness reinforced and strengthened this relationship. Our qualitative material illustrates how the quantitative findings could be explained by the interaction between the board of directors and the management team of these hybrid organisations.
Originality/value
The study shows how ambidextrous sustainability, employed for conceptualisation of the sustainability strategy in hybrid organisations, represented by Swedish municipal housing corporations, can impact on facets of performance (i.e. financial, social and environmental) differently. The study further highlights the importance of organisational structures in these relationships in a hybrid context.
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Penny Pennington Weeks and Kathleen D. Kelsey
Student-led project-based teams are widely used by faculty but do we really understand the process that students experience as a result of participating in a team? This study…
Abstract
Student-led project-based teams are widely used by faculty but do we really understand the process that students experience as a result of participating in a team? This study sought to understand the team process by examining leadership practices exhibited by assigned leaders and their team culture. Using a mixed-methods case study design it was found that students perceived team leaders to be strongest in the leadership practice-enable others to act described as fostering collaboration and sharing power and weakest in the leadership practice-encourage the heart described as recognizing individual contributions and celebrating team successes. Two of the teams were identified as a clan culture and the third team was determined to be a market culture. It was recommended that instructors who use teams to enrich learning examine the relationship between specific team cultures and enhanced team performance.
The UAE only officially formed in December 1971, now has seven Emirates joined together as a nation under one President. Since its establishment as a sovereign, independent…
Abstract
The UAE only officially formed in December 1971, now has seven Emirates joined together as a nation under one President. Since its establishment as a sovereign, independent country around just 50 years ago, the UAE has accelerated advancement across numerous sectors at notable speed, and science, technology, and Research & Development (R&D) sectors are no exception. Research Management and Administration (RMA) as a profession is in the relatively early stages of being recognised as a distinct and niche skill set; at present, the UAE largely imports experienced international talent to fill RMA roles. However, the country’s strides in progressing R&D infrastructure and goals of elevating ranks from regional to global R&D leader is beginning to generate a legitimate career ladder for RMA professionals across the country. This, paired with the UAE’s commitment to engage more Emirati nationals in the workforce, is cultivating a viable environment for the RMA profession to emerge more significantly from general administration and begin generating a skilled talent pipeline of RMA professionals within the UAE.
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Kessington Okundaye, Susan K. Fan and Rocky J. Dwyer
The purpose of this (qualitative, multiple-case) study is to determine how small-to medium-sized enterprise (SME) leaders in Nigeria use information and communication technology…
Abstract
Purpose
The purpose of this (qualitative, multiple-case) study is to determine how small-to medium-sized enterprise (SME) leaders in Nigeria use information and communication technology (ICT) adoption as a business strategy to increase profitability and compete globally.
Design/methodology/approach
The participants for this study consisted of executive-level SME leaders who had the authority to approve ICT implementation within their respective organizations. Individual interviews were undertaken with participants to gain an understanding of their experience of determining the merits of and implementing ICT. The technology acceptance model, which specifies the relationship between perceived usefulness, perceived ease of use, attitude toward computer use and intention to use technology, was applied as a framework to explain the Nigerian SME’s ICT adoption strategies.
Findings
Four major themes emerged from the data analysis: ICT adoption factors, ICT roles and benefits, role of government and SME success factors. The findings of this study may help SME leaders and government leaders address many of the factors inhibiting the adoption of ICT in SMEs in Nigeria.
Practical implications
This study may ensure that SMEs are successful and able to create jobs, which in turn may help to promote socioeconomic development through adoption of ICT.
Originality/value
The findings from this study contribute to the knowledge base regarding factors that affect ICT adoption by SME leaders as a business strategy to increase profitability and compete globally, particularly within SMEs in Lagos, Nigeria. It further addressed the gap in existing literature regarding other factors such as the influence of culture on ICT adoption, cost of ICT implementation, available ICT skills, infrastructure and ICT knowledge gap as the primary impeding factors of ICT adoption in Nigerian SMEs.
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