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A number of organisations outsource their information systems and information technology infrastructure to a type of organisation called a “service organisation”. In the current business environment, where cyber risks are increasing, it is important to have a mechanism to ensure the credibility of these service organisations. This paper, therefore, aims to understand the contextualisation of accountability and trust of related organisations through the use of assurance engagements.

This paper is conceptual in nature; however, textual data sources are used to support the theorisation of accountability and trust in the context of companies using service organisations. It uses publicly available assurance reports and related assurance standards for observing the accountability mechanism in practice, to understand the purpose of the assurance.

Assurance statements for service organisations mainly provide reputation-based, not contract-based, accountability. Limited access to the assurance reports and limited responsibility of service auditors potentially decrease the degree of this reputation-based accountability. The findings reveal a potential accountability paradox regarding the role of assurance practice, as to whether it serves as a managerial tool to build trust or as an accountability mechanism for stakeholders.

This paper extends the understanding of accountability and trust in the context of this unconventional form of organisational relationship. It urges more transparency in terms of the accessibility of assurance reports to provide information to wider stakeholders. The findings add to the latent literature on organisational trust and voluntary assurance practice.

Purpose – The purpose of this chapter is to establish some of the reasons why there exists a chasm between micro and macro disciplines of organizational sciences. We aim to suggest some fecund areas for bridging the gap between the micro and macro side of our science.

Methodology/Approach – In this chapter, we have polled our colleagues to ascertain the areas that they believe have the most potential to bridge the micro–macro divide. In addition, we have reviewed extant literature to identify some of the areas where bridging work has already started.

Findings – Through our survey and literature review, we have identified a number of areas which can help in narrowing the micro–macro divide.

Social Implications – By suggesting some ways to bridge the micro–macro divide, this chapter helps in setting future research agenda that will help in viewing organizational problems from multiple lenses. Our work also encourages the scholars from various disciplines to explore ways that can integrate the broad disciplines of organizational sciences.

Originality/Value of Paper – We have attempted to take the pulse of researchers in management disciplines concerning the chasm between micro and macro disciplines, and we have tried to integrate this information with the bridging research that has already been reported. Moreover, we have suggested a number of reasons why this gap is so difficult to remediate. We discuss how bridging the gap is connected to the way in which we train, develop, and reward nascent scholars in our field.

Organizational climate is an essential dynamic to leverage in salesforce performance. This study aims to develop a model that explores the determinants of independent manufacturers’ representatives’ (i.e. IMRs’) intentions to comply with their principals’ requests for additional tasking. Using agency theory, the authors explore the application of behavior and outcome-based controls upon dyadic manufacturer-IMR relationships for these additional performance/task requests.

Data from over 1,000 US-based IMRs were used to test two constructs; inter-organizational climate and perceptions of mutual satisfaction within the agency-principal dyad. Compliance behaviors tested were IMRs’ intentions to engage in non-selling-related tasks and intentions to allocate additional selling time to principals’ products. The following four exogenous controls were tested: perceived goal congruence between IMRs and principals; IMRs’ perceptions of principals’ expertise; mutual communications between IMRs and principals in the supply chain dyad; resources and sales support programs provided by principals to IMRs; and IMRs’ perceptions of the adequacy and fairness of the principals’ compensation plans.

Two constructs – inter-organizational climate and perceptions of mutual satisfaction with the agency-principal dyad – mediated the effects of exogenous sales controls on two compliance behaviors. The model’s data were analyzed using Partial least squares structural equation modeling (PLS-SEM). A marker variable was deployed to check for common method variance also supported using the Partial least squares (PLS) factor solution. Most variables demonstrated significant direct and mediated effects on each compliance behavior. Variables that emphasized behavioral-based controls dominated intentions for IMRs to engage in non-selling tasks. The principal commission structure, the only sales outcome-based control in the study, most influenced IMRs’ intentions to commit additional sales time to their principals’ products.

This study only examined the intentions of IMRs to engage in additional selling activities and their intention to engage in non-selling tasks. Principals may desire longer-term commitments from IMRs. The model developed here can be modified to capture additional behavioral and attitudinal outcomes including, for example, the exit intentions of IMRs.

Principals are well-advised to foster a positive inter-organizational climate that fuels perceptions of mutually satisfying working relationships with their IMRs. These mutually satisfying working relationships can, by themselves, positively influence IMRs to acquiesce to reasonable requests made by principals. This advice appears to be particularly crucial when asking IMRs to engage in additional non-selling tasks. The total pattern of path estimates points to the conclusion that capable sales control plays an important role in fostering positive inter-organizational climates. The inter-organizational climate – mutual satisfaction link proved crucial as a mediator of the impact of sales controls on IMRs’ behavioral compliance intentions.

Knowing the impact of sales controls on IMR’s affords businesses the ability to use these controls for behavioral compliance intentions on non-selling tasks.

This paper aims to investigate consumer behaviour in response to social norms under pay-what-you-want (PWYW) pricing. Specifically, it explores the critical role of social norms such as norm priming and consumer prior trust in the retailer on consumers’ perceived price fairness, trust, willingness to pay, purchase intentions and intentions to spread negative word of mouth about the retailer.

Data on dependent measures were collected through the scenario-based online experimental approach and assessed using MANOVA analysis.

Results confirm the significance of norms by indicating the critical role of norm belief on consumer responses. Also, increasing the salience of norms by priming them usually intensifies negative behaviour, and pre-existing trust in the retailer serves as an imperfect cushion against consumer negative reactions to norm violation, but this effect is observed to be decreasing with increase in prior trust.

Further research should consider the contextual (time, place, media) influences and assumptions to increase the generalizability of the findings.

To the best of the authors’ knowledge, this is the first paper to explicitly examine the effects of social-norm compliance by sellers on consumer behaviour in the context of PWYW pricing.

The purpose of this paper is to explore how information sharing practices influenced inter-firm relationships. This was done specifically in relation to bulk commodity supply chains, due to the pre-existing power asymmetries in the system.

This research was conducted using an interpretivist, inductive approach. The intention was to gather a wide range of data and then explore the data to see which themes emerged, rather than focusing on collecting data relevant only to specific themes.

The key findings of this research focused around the difference between creating situations of compliance or collaboration in a supply chain context. This suggests that by understanding the relationships that exist between organisations, those in procurement and supply chain management roles will be able to better understand and manage the nuances of their supplier relationships.

The study is focused on a supply network specifically configured to facilitate sourcing and distribution of bulk grain. As such the findings need to be understood within the constraints of this context.

Reliance on coercive power in an institutional change process is shown in our study to create a situation of compliance rather than of collaboration. Reliance on a different type of power, such as referent power, would be more successful in creating a situation of collaboration.

The sourcing and distribution of bulk grain is fundamental to food distribution in a developed economy. Our study provides a set of propositions indicating where managers can focus to more effectively manage these flows.

The definition of the “agent” also provided an interesting point of comparison. This research found that the ultimate definition of the “agent” changes and can be linked to the institutional differences in ownership within a supply chain. This suggests the potential to redefine the way that Agency theory is discussed. The notion that the “agent” is dynamic and is likely to be the “agent”, “caretaker” and more at the same time suggests the potential for the traditional definition of the agent to be challenged.

Using a four‐person email negotiation on a fictitious house‐sale as the context, this study explores the effects of (1) familiarity and similarity manipulations on agent‐agent relationships, and (2) the emotional attachments that novice agents and principals form and maintain over the course of a single negotiation. Results show that only agent‐agent pairs receiving both manipulations (similarity and familiarity) were uniquely more successful in achieving an agreement, and that positive feelings for novice agents begin aligned with the principal and end aligned with the other agent. This demonstrates that relationship‐building in the online environment may be easier for some partnerships than for others, and that the dual‐loyalty conflict facing agents seems to encourage one partnership being preferred to the other at any one point in time. Implications for theory and for email negotiations are discussed.

Argues that the best way of maximizing sales is not by employing commission agents as is traditionally the case. Presents the disadvantages of such a system which are centred on the nature of the agent/principal relationship which can produce conflicting aims. Concludes that the use of a sales promoter might be a better alternative.

The purpose of this paper is to provide a comprehensive theoretical framework that can be applied to the application of anti-money laundering (AML) regulation within the banking sector.

The paper is linked to a PhD study to be published in Winter 2015/Spring 2016 that looks at trade-based money laundering and risk assessment using an agent–principal relationship to explain the underlying relationships affected by regulation in a ML context.

The paper finds that imposing regulation and assuming that the banking sector is simply an arm of law enforcement is not an effective approach and could actually contribute toward developing ML schemes that are too complex to be easily detected.

The paper has implications for the banking, regulatory and law enforcement areas involved in ML and its detection.

The paper offers originality in providing a comprehensive multi-agency framework that is cognisant of all factors affected by AML regulation. It extends beyond existing work that has offered agency insights into various sectors of AML and ML partners.

The purpose of this paper is to conceptualize corporate entrepreneurial strategy using collaborative dynamics of contingency and agency theories, and to demonstrate how some constructs of these two theories are integrated to support long-term strategies of entrepreneurial firms in sustaining their competitive advantages and enhancing their performance.

Review of literature on strategic entrepreneurship, firm growth, contingency and agency theories were explored to support the conceptualized framework of the entrepreneurial strategy developed in this paper. The authors adopt a vignette approach to problematize theoretical gaps identified. The vignette was also used to embody the entrepreneurial strategy matrix developed.

This paper suggests that the effectiveness of corporate entrepreneurial strategies is influenced by the impacts of contingent environment and agency problem of goal conflicts. It provides some propositions for qualitative and empirical research that will extend the rigours of strategic entrepreneurship literature.

This paper highlights the implications of understanding and adopting diverse competitive and sustenance strategies. It provides avenues for entrepreneurial firms to take cognizance and use of the contingency and agency approaches to influence their long-term strategic directions to stay competitive. Institutional authorities will also benefit from having a conceptual reference and guide to further improve their entrepreneurship policies.

The authors took three novel steps to address the existing gap in the literature. First, the theories of entrepreneurship, contingency and agency were bound together and unified as a single framework to conceptualize entrepreneurial strategy. Second, the identified gaps were embodied in a vignette to problematize the theoretical issues and lastly, some testable propositions were put forward to explain different forms of entrepreneurial strategy. The authors also developed a corporate entrepreneurial strategy matrix based on the Covin and Miles (1999) forms of corporate entrepreneurship. It forms the basis for the propositions.

Management of power distribution companies (discoms) in India has been historically criticized on the ground of inefficient management. Inefficiency in operations triggered management by private franchisees for promotion of managerial and technical expertise. However, franchise contracts have achieved mixed outcomes despite the business model being a decade old in the Indian power distribution sector. Therefore, this study sheds light on the drivers of discoms (principal) with the franchisees (agent) for the achievement of the common performance goals, highlighting the agency issues at multiple levels across the organizational hierarchies. The study seeks to acknowledge the commonalities and differences between and across varying levels.

A qualitative embedded single case study was conducted in an Indian state, namely Odisha. The study was built on archival analysis, personal observations and semi-structured interviews with the franchisors and franchisee officials across the organization's hierarchical levels. A conceptual model based on the review of prior literature formed the set of coding and presentation for the study.

The study provides insights on factors that play a role in effective power distribution management, operational efficiency and improved financial performance through the partnership of the principal and the agent.

The study is predominantly dependent upon interviews. This paved the way for the limitation of human biases. Additionally, deep insights were drawn from a single case study of a discom's decision to hire franchisees. However, this was at the cost of the number of organizations interviewed. The findings of the study could be built across other areas or nations.

There is adequate literature on franchising as a business model. However, literature is lacking in highlighting the commonalities and differences between different contracting parties and their impact on the performance of the contract. Additionally, there is a dearth of literature on franchising in the power distribution sector. Therefore, studying the model from multiple perspectives would contribute to the literature on the power sector and franchising.