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Open Access
Book part
Publication date: 23 September 2024

Leopold Ringel

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at…

Abstract

Organizational sociology and organization studies have a long history together, while also sharing a proclivity to self-diagnose crises. Instead of taking these assessments at face value, this paper treats them as an object of study, asking what conditions have fueled them. In the case of organizational sociology, there are indications of a connection between rising levels of discontent and community building: self-identified organizational sociologists have progressively withdrawn from general debates in the discipline and turned their attention to organization studies, which, they suspect, has seen dramatic levels of growth at their expense. Organization studies, on the other hand, are still haunted by “a Faustian bargain”: leaning heavily on the authority of the social sciences, business school faculty were able to facilitate the emergence of a scholarly field of practice dedicated to the study of organizations, which they control. However, in doing so, they also set organization studies on a path of continued dependence on knowledge produced elsewhere: notably, by university disciplines such as sociology.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

Article
Publication date: 27 May 2024

Antonella Foderaro and David Gunnarsson Lorentzen

The credibility crisis of science is a growing topic of investigation. This study approaches the problem from the sustainability of the scholarly communication system by merging…

Abstract

Purpose

The credibility crisis of science is a growing topic of investigation. This study approaches the problem from the sustainability of the scholarly communication system by merging argumentation with information science.

Design/methodology/approach

Coding and content analysis drawing from a well-established textual argumentative tradition; a novel non-textual approach to complex communication and, an overlooked definition of sustainable information, were applied to 34 research works. The retrieval was carried out using Inciteful, a tool exploring literature networks. Additional information, such as keywords, mapping to Sustainable Development Goals (SDGs) and citations were acquired through the OpenAlex API. Operationalisation of concepts from the theoretical framework underpinned the selection and analysis of documents.

Findings

Scholars virtually involve peers, funding agencies, research councils, policymakers, experts, practitioners and representatives of the public in their formal written production. The described coalitions are occasional, while the needed ones are deep. Three forms of scholarly communication were found: traditional, dialogical and complex depending on the involved audiences. The sample tells us about the sustainability of the scientific communication system and the impact it may have on the public construction of imaginaries of science.

Originality/value

This investigation frames scholars, their products and societies as intertwined dialogical entities constantly communicating and impacting each other. Direct and indirect forms of scholarly communications are addressed too, showing how poor sustainability in these processes may entail a failure to reach different layers of societies.

Article
Publication date: 24 September 2024

Debolina Dutta, Prashant Srivastava, Nazia Zabin Memon and Chaitali Vedak

The study explores inclusive and sustainable growth in Micro, Small and Medium Enterprises (MSME) by examining people-oriented practices that expand employment opportunities for…

Abstract

Purpose

The study explores inclusive and sustainable growth in Micro, Small and Medium Enterprises (MSME) by examining people-oriented practices that expand employment opportunities for women. It uses the Conservation of Resources Theory to explore sustainable HRM practices like telecommuting, managerial support and understanding generational preferences to enhance women's well-being.

Design/methodology/approach

The study captures the impact of HRM practices on employee well-being using multi-source data that were collected through an online questionnaire administered to 2,856 female employees in 18 Indian MSMEs. We then use PLS-SEM (SmartPLS-4 and PLS-multi-group analysis (PLS-MGA)) to analyze predictors of employee well-being.

Findings

The data analysis revealed that satisfaction with HRM practices positively impacted employee well-being. Secondly, satisfaction with telecommuting mediated the relationship between satisfaction with HRM practices and employee well-being. Thirdly, managerial support positively moderated the relationship between satisfaction with telecommuting and well-being. Lastly, generational cohort membership moderated the satisfaction with HRM policies and well-being, with Generation Z having a stronger need than Generation Y.

Practical implications

This study emphasizes the significance of robust and gender-sensitive HRM practices in MSMEs in high-growth emerging markets. It emphasizes the need for telecommuting policies and the role of managers in creating a supportive work environment for women. By implementing these insights, MSMEs can develop effective strategies to attract, retain and promote the well-being of women employees, thereby fostering sustainable HRM practices.

Originality/value

This study explores sustainable MSME HRM practices supporting gender inclusions and women’s well-being in high-growth emerging markets. By focusing on gender inclusion and the impact of telecommuting, generational preferences and managerial support, we contribute to mechanisms for sustainable labor as an economic and social concept.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 3 June 2024

Motoko Yamagishi, Masanori Koizumi and Håkon Larsen

The purpose of this research is to comprehensively describe the legitimacy of the public library in the 21st century.

Abstract

Purpose

The purpose of this research is to comprehensively describe the legitimacy of the public library in the 21st century.

Design/methodology/approach

The research involved a comprehensive literature review using the Library and Information Science Abstracts (LISA) database with keywords “Library” and “Legitimacy”, combined with citation searches and additional collections. In total, we analysed 159 research articles primarily from the 21st century, with some comparative analysis of pre-2,000 works. The final phase of the research investigated libraries’ legitimisation efforts across various dimensions, examining how they employ rhetoric and theories to maintain legitimacy amidst challenging circumstances.

Findings

Through this research process, five dimensions of public library legitimacy emerged; (1) Democracy, (2) Culture and History, (3) Communication and Education, (4) Economy and (5) Librarianship, with the most diverse literature being related to democracy, and its subsections intellectual freedom, neutrality, the public sphere, social justice and social capital.

Originality/value

The outcome of our results indicates that the evolving legitimacy of the public library in the 21st century has become multifaceted, compared to the elements of legitimacy in the 20th century. Contemporary public libraries can continue to utilise the dimensions of legitimacy identified in this study and can reconstruct their legitimacy accordingly.

Details

Journal of Documentation, vol. 80 no. 6
Type: Research Article
ISSN: 0022-0418

Keywords

Open Access
Article
Publication date: 6 June 2024

Jonathan Mukiza Kansheba, Clavis Nwehfor Fubah and Andreas Wald

New ventures often encounter legitimation challenges due to their liability of newness and foreignness. This particularly applies to the legitimacy beyond the local…

Abstract

Purpose

New ventures often encounter legitimation challenges due to their liability of newness and foreignness. This particularly applies to the legitimacy beyond the local entrepreneurial ecosystem (EE). The present study examines how new ventures’ local legitimacy influences legitimacy diffusion beyond the local EEs. It considers both the direct relationship between new venture local legitimacy and its diffusion beyond the EE and the moderating effects of legitimacy brokerage and network activities on this relationship.

Design/methodology/approach

A hierarchical multiple linear regression is employed to test a series of hypotheses using the data of 228 Finnish firms which was collected with an online survey.

Findings

Firms that garner active local legitimacy have a greater chance to diffuse that legitimacy beyond an existing ecosystem. Results also reveal that network activities and legitimacy brokerage enhance (positively moderate) the association between (passive and active) local legitimacy and its diffusion.

Originality/value

The present study contributes to and extends the literature at the intersection of new venture legitimacy and legitimacy diffusion beyond the existing EE – an aspect which has not been sufficiently studied.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 23 September 2024

Mayank Gupta

This paper aims to examine the influence of sustainability reporting on bank performance. Furthermore, this study investigates the impact of the country’s economic development…

Abstract

Purpose

This paper aims to examine the influence of sustainability reporting on bank performance. Furthermore, this study investigates the impact of the country’s economic development, financial system and crisis in moderating sustainability reporting and bank performance relationship.

Design/methodology/approach

The sample consists of 400 listed banks from 19 countries over the 2009–2022 period. Panel fixed-effect regression is applied, and System Generalized Method of Moments is used as robustness to address endogeneity concerns. The results are robust and survive several sensitivity tests.

Findings

The results, aligning with legitimacy and agency theories, suggest a negative relationship between sustainability reporting and bank performance. Based on further classifications, results suggest the negative (positive) impact of country’s financial system (economic development) in moderating the sustainability reporting and bank performance nexus. Finally, this study documents the positive influence of sustainability reporting on bank performance during the crisis period. Overall, the findings fail to support the reduced information asymmetry accruing from higher sustainability disclosures in developing and bank-based economies.

Practical implications

This study has important implications for regulators, policymakers and other stakeholders, especially in light of recent banking scandals that have deteriorated stakeholders' faith in financial institutions' reporting quality.

Originality/value

This study extends the scant literature on sustainability reporting in banking from a cost-benefit vantage point. Furthermore, to the best of the author’s knowledge, no previous research has examined the moderating role of the country’s financial structure and crisis in sustainability reporting and bank performance relationship.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

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Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 September 2024

Xueguo Xu and Hetong Yuan

Breakthrough technological innovation is of vital significance for firms to acquire and maintain sustainable competitive advantages. The construction of an innovation ecosystem…

Abstract

Purpose

Breakthrough technological innovation is of vital significance for firms to acquire and maintain sustainable competitive advantages. The construction of an innovation ecosystem and the interaction with heterogeneous participants have emerged as a new dominant model for driving sustained breakthrough technological innovation in firms. This study aims to explore the effects of collaborative modes within the innovation ecosystem on firms’ breakthrough technological innovation and the ecological legitimacy mechanisms involved.

Design/methodology/approach

The research employs data from 212 innovative firms and conducts empirical research using a two-stage structural equation modeling (SEM) and artificial neural network (ANN) analysis.

Findings

The results indicate that firm-firm collaboration (FF), firm-user collaboration (FU), firm-government collaboration (FG), firm-university-institute collaboration (FUI) and firm-intermediary collaboration (FI) all have significant positive effects on breakthrough technological innovation (BTI), with FU being particularly crucial. Furthermore, the results confirm the positive moderating effects of ecological legitimacy (EL) on the relationships between FF and BTI, as well as between FU and BTI. Conversely, EL has a negative moderating effect on the relationship between FUI and BTI, as well as between FI and breakthrough technological innovation. Additionally, EL does not have a significant influence on the relationship between FG and BTI.

Originality/value

Through resource dependence theory (RDT), this study unveils the black box of how collaboration modes within innovation ecosystems impact breakthrough technological innovation. By introducing ecological legitimacy as a contextual factor, a new research perspective is provided for collaboration innovation within innovation ecosystems. The study employs a combination of SEM and ANN for modeling, complementing nonlinear relationships and obtaining robust results in complex mechanisms.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 31 May 2024

Assunta Di Vaio, Anum Zaffar and Meghna Chhabra

Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched…

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Abstract

Purpose

Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs in decarbonization processes to achieve net-zero business models (n-ZBMs).

Design/methodology/approach

A systematic literature review with a concise bibliometric analysis is conducted on 229 articles, published from 1990 to 2023 in Scopus database and Google Scholar. Reviewing data on publications, journals, authors and citations and analysing the article content, this study identifies the main search trends, providing a new conceptual model and future research propositions.

Findings

The results reveal that the literature has rarely focussed on carbon accounting in terms of IC and HDCs. Additionally, firms face pressure from institutions and stakeholders regarding legitimacy and transparency, necessitating a response considering IR and requiring n-ZBMs to be developed through IC and HDCs to meet social and environmental requirements.

Originality/value

Not only does this study link IC with HDCs to address carbon emissions through decarbonization practices, which has never been addressed in the literature to date, but also provides novel recommendations and propositions through which firms can sustainably transition to being net-zero emission firms, thereby gaining competitive advantage and contributing to the nation’s sustainability goals.

Article
Publication date: 20 September 2024

Mohammad A.A. Zaid, Ayman Issa, Fitim Deari, Ploypailin Kijkasiwat and Vijay Kumar

This study aims to respond to the latest research calls to precisely revisit the nexus between corporate green innovation (CGI) and financial decisions through deeply…

Abstract

Purpose

This study aims to respond to the latest research calls to precisely revisit the nexus between corporate green innovation (CGI) and financial decisions through deeply investigating the mediating effect of corporate environmental performance measured by the effectiveness of emission reduction.

Design/methodology/approach

This study analyzes nonfinancial-listed firms on the Australian Securities Exchange from 2002 to 2019 using multiple regression analysis on a panel data set. Initially, different static panel data approaches were used. To account for the potential endogeneity issue and generate robust outcomes, the authors apply the one-step system generalized method of moment, two-stage least squares and lagged model approaches.

Findings

The results provide a clear indication that the practices of green innovation can favorably contribute to the level of environmental performance, which in turn affect the firm’s ability in opening the new financial doors and shape solid capital structure. In this context, the effective environmental performance fully mediates the nexus between CGI and capital structure of a firm. More importantly, the outcomes are robust and coherent across different estimation techniques.

Originality/value

The originality of this study lies in its utilization of mediation analysis to explore the relationship between CGI and a firm's financial structure. This approach distinguishes it from previous research by offering a thorough and nuanced understanding of how green innovation practices influence the financing decisions of a firm.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

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