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Article
Publication date: 23 October 2023

Vanessa Ratten, James J. Chrisman, Michael Mustafa, Salvatore Sciascia, Claire Seaman, Allan Discua Cruz and Feranita Feranita

This article provides commentary from well-known family business researchers on what they have learnt about the family business field and tips for the future.

Abstract

Purpose

This article provides commentary from well-known family business researchers on what they have learnt about the family business field and tips for the future.

Design/methodology/approach

Well-known family business management researchers were contacted in order to provide their feedback on the field of family business management. Their responses were then curated into an article that can help others learn from their advice.

Findings

The family business management researchers provided suggestions on how to succeed in the field of family business management and advice for current and future researchers. Thereby helping to advance the field and provide new novel research ideas that can help science as well as practice.

Originality/value

This article is amongst the first to provide verbatim advice from the leading family business management scholars. Thus, providing original and innovative ideas about what is needed in the field of family business management.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 29 April 2024

Charles D.T. Macaulay and Ajhanai C.I. Keaton

This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant…

Abstract

Purpose

This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant racial norms, demonstrating how work strategies are informed by dominant racial structures that maintain racial inequities.

Design/methodology/approach

We compiled a chronological case study (Yin, 2012) based on 168 news media articles and various organizational documents to examine responses to athlete protests at the University of Texas at Austin following the death of George Floyd. Gioia et al.’s (2013) method uncovered how dominant racial norms inform organizational behaviors.

Findings

The paper challenges institutional theory neutrality and identifies several racialized work strategies that organizations employ to maintain racialized norms and practices. The findings provide a framework for organizations to interrogate their strategies and their role in reproducing dominant racial norms and inequities.

Originality/value

In 2020, the Black Lives Matter (BLM) movement was reinvigorated within sporting and corporate domains. However, many organizations engaged in performativity, sparking criticism about meaningful change in organizational contexts. Our case study examines how one organization responded to athlete activists’ BLM-fueled demands, revealing specific racialized work strategies that maintain structures of racism. As organizations worldwide disrupt and discuss oppressive structures such as racism, we demonstrate how organizational leadership, while aware of policies and practices of racism, may choose not to act and actively maintain such structures.

Details

Sport, Business and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 10 August 2023

Md. Khokan Bepari, Shamsun Nahar, Mohammad Istiaq Azim and Abu Taher Mollik

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting…

Abstract

Purpose

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting auditors’ strategies in the identification and disclosures of KAMs.

Design/methodology/approach

The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.

Findings

Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.

Practical implications

The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.

Social implications

Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.

Originality/value

Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 2 January 2024

Sabiha Sezgin Bozok

This study aims to embed anatase, rutile and brookite TiO2 nanoparticles (NPs) with different crystal phases into cotton fabrics by epoxy silane and to examine the effect of these…

Abstract

Purpose

This study aims to embed anatase, rutile and brookite TiO2 nanoparticles (NPs) with different crystal phases into cotton fabrics by epoxy silane and to examine the effect of these applications on the photocatalytic and mechanical properties of the fabric.

Design/methodology/approach

Different aqueous dispersions which contain anatase, rutile and brookite were prepared at three different concentrations (5%, 10% and 15%). These NPs were embedded in cotton fabrics by using GPTS [(3-glycidyloxypropyl) trimethoxysilane]. Characterization tests were performed by scanning electron microscopy (SEM), Raman and Fourier-transform infrared spectroscopy (FT/IR). Samples were stained with methylene blue (MB) and then exposed to solar light for different periods. Color changes of the samples were examined with a spectrophotometer. Air permeability, abrasion and tear strength tests were applied to all samples.

Findings

According to SEM images, the NPs were successfully attached to the cotton fabrics, and epoxy silane coating surrounded the fiber surfaces. The presence of the coating was also confirmed by Raman spectroscopy and FT/IR. The treatments reduced the stainability of the samples. The most effective applications for ensuring photocatalytic activity in cotton fabrics were suspensions as 10% brookite, 10% anatase and 5% anatase, in descending order. The applied coating slightly reduced the samples’ air permeability, and wear and tear strength.

Originality/value

The importance of this study is to determine the optimal crystal phase and its concentration by using epoxy silane to ensure self-cleaning properties on cotton fabrics. The sample treated with 10% brookite is the most approached its original white color by 99.65% as a result of degradation of MB (after 120 min). On the other hand, using the pure rutile with epoxy silane was not suitable for removing MB from the fabric.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 9 April 2024

Christopher White and Ting Yu

For decades, consumer identification and motivation, either alone or jointly, have been essential constructs for behavioral researchers. The resultant output is significant in…

Abstract

Purpose

For decades, consumer identification and motivation, either alone or jointly, have been essential constructs for behavioral researchers. The resultant output is significant in terms of both quality and quantity. However, at a deeper level, a lack of conceptual clarity in the relationship between these constructs has led to theoretical and practical irregularities, which this study aims to address.

Design/methodology/approach

An online questionnaire was distributed to sport consumers aged over 18 participating in an online panel, prompted 293 completed responses. Structural equations modeling was used to examine the data.

Findings

Findings show that identification mediates the effects of intrinsic and extrinsic motivation on sport supporters’ loyalty and explain 90% of the variance in that construct. In addition, identification mediates the adverse effects of extrinsic motivation on loyalty and strengthens loyalty when levels of satisfaction decline.

Originality/value

This study extends previous work by providing a theoretical perspective that clarifies the relationship between motivation and consumer identification; deepens theory by empirically observing the relationship at different levels of consumer satisfaction; and presents a parsimonious, valid and reliable method that managers can leverage to strengthen sport supporters’ loyalty.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 15 December 2023

Ryan Musselman and William J. Becker

This paper utilizes generativity to explore the relationship between mentoring support and organizational identification, turnover intention and reciprocated mentoring in protégés.

Abstract

Purpose

This paper utilizes generativity to explore the relationship between mentoring support and organizational identification, turnover intention and reciprocated mentoring in protégés.

Design/methodology/approach

The paper used a cross-sectional design with surveys administered to 351 working adults in the USA to test the hypotheses on the relationship between mentoring and turnover intention through organizational identification with first-stage moderation of generativity.

Findings

Employees who were high in generativity, mentoring support was positively associated with organizational identification and negatively associated with turnover intentions. Generativity was also positively related to reciprocated mentoring through the choice to mentor others, the number of mentees and the mentoring support provided.

Practical implications

The authors' results suggest organizations receive the greatest benefits when providing mentoring support to generative employees.

Originality/value

This study applies generativity to the context of mentoring by exploring the impact of mentoring support on identification with the organization, turnover intentions and willingness to mentor others by comparing the conditional effects of high generativity versus low generativity.

Details

Journal of Managerial Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-3946

Keywords

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