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Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

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Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 30 April 2024

Claudio De Moraes and André Pinto Bandeira de Mello

This work analyzes, through social-environmental reports, whether banks with higher transparency in social-environmental policies better safeguard financial stability in Brazil.

Abstract

Purpose

This work analyzes, through social-environmental reports, whether banks with higher transparency in social-environmental policies better safeguard financial stability in Brazil.

Design/methodology/approach

The analysis is carried out through a panel database analysis of the 42 largest Brazilian banks, representing 98% of the Brazilian financial system. Seeking to avoid spurious results, we followed rigorous methodological standards. Hence, we conducted an empirical analysis using a dynamic panel data model, we used the difference generalized method of moments (D-GMM) and the system generalized method of moments (S-GMM).

Findings

The results show that the higher the transparency of social-environmental policies, the lower the chance of possible stress on the financial stability of Brazilian banks. In sum, this study builds evidence that disclosing risks related to policies about sustainability can enhance financial stability. It is essential to highlight that social-environmental transparency does not have as direct objective financial stability.

Originality/value

The manuscript submitted represents an original work that analyzes whether banks with higher transparency in social-environmental policies better safeguard financial stability. Some countries, such as Brazil, have their potential for sustainable policies spotlighted due to their green territory and diverse natural ecosystems. Besides having green potential, Brazil is a developing country with a well-developed financial system. These characteristics make Brazil one of the best laboratories for studying the relationship between transparency in social-environmental policies and financial stability.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

Open Access
Article
Publication date: 30 January 2024

Sarah Marschlich and Laura Bernet

Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public…

Abstract

Purpose

Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public. Companies use different CSA message strategies, including calling the public to support and act on the issue they advocate. Using reactance theory, the authors investigate the impact of CSA messages with a call to action on corporate reputation in the case of a company's gender equality initiative.

Design/methodology/approach

A one-factorial (CSA message with or without a call to action) between-subjects experiment was conducted by surveying 172 individuals living in Switzerland. The CSA messages were created in the context of gender equality.

Findings

The authors' study indicates that CSA messages with a call to action compared to those without overall harmed corporate reputation due to individuals' reactance, which is higher for CSA messages with a call to action, negatively affecting corporate reputation. The impact of the CSA message strategy with a call to action on corporate reputation remains significant after controlling for issue alignment and political leaning.

Originality/value

Communicating about socio-political issues, especially taking a stand, is a significant challenge for corporations in an increasingly polarized society and has often led to backlash, boycotts and damage to corporate reputation. This study shows that the possible adverse effects of advocating for socio-political issues can be related to reactance. It emphasizes that companies advocating for contested issues must be more cautious about the message strategy than the issue itself.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Open Access
Article
Publication date: 6 September 2022

Melodi Botha and Sphumelele Sibeko

As research emerged in terms of how narcissism, a negative or dark trait, has been found to be constructive in enhancing entrepreneurial behaviour, there are mixed results…

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Abstract

Purpose

As research emerged in terms of how narcissism, a negative or dark trait, has been found to be constructive in enhancing entrepreneurial behaviour, there are mixed results regarding the significance of narcissism in the field of entrepreneurship. Additionally, this previous research has mostly been conducted on student or nascent entrepreneur samples within developed economies. Therefore, the purpose of this paper is to explore how narcissistic traits of established entrepreneurs in an emerging economy context infuence their entrepreneurial behaviour both positively and negatively.

Design/methodology/approach

Gioia methodology was applied in the qualitative study by means of in-depth interviews, which allowed for the unpacking of narcissistic traits among established entrepreneurs in South Africa. Four themes emerged from the data, and included insights related to entrepreneurial experience influencing behaviour; business growth linked to personal development; opportunity identification versus loss; and identity separation in relation to authentic identity versus an entrepreneurial identity.

Findings

The findings of the paper contribute to creating an understanding of how to hone individual narcissistic traits for positive influences that develop entrepreneurs while also contributing to their business development, opportunity realization and identity. In addition, the findings highlighted a separation between established entrepreneurs’ authentic personality and the inputs that end up resulting in the entrepreneurial personality.

Originality/value

This paper highlights the possibility of narcissism functioning as a business process involved in entrepreneurship rather than a necessary personality trait. An interesting dynamic contributed to what seems to be a constant battle between the authentic identity and the entrepreneur identity, gaining deeper insight surrounding established entrepreneurs’ experiences to survive and, more importantly, thrive as entrepreneurs.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 3
Type: Research Article
ISSN: 2053-4604

Keywords

Content available
Article
Publication date: 9 October 2023

Leodoro J. Labrague

This study aims to appraise and synthesize evidence examining the effects of toxic leadership on the nursing workforce and patient safety outcomes.

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Abstract

Purpose

This study aims to appraise and synthesize evidence examining the effects of toxic leadership on the nursing workforce and patient safety outcomes.

Design/methodology/approach

This is a systematic review in accordance with Preferred Reporting Items for Systematic Reviews and Meta-Analyses protocol. Five electronic databases (SCOPUS, PubMed, Web of Science, CINAHL and Psych INFO) were searched to identify relevant articles. Two independent researchers conducted the data extraction and appraisal. A content analysis was used to identify toxic leadership outcomes.

Findings

The initial literature search identified 376 articles, 16 of which were deemed relevant to the final review. Results of the content analysis identified 31 outcomes, which were clustered into five themes: satisfaction with work; relationship with organization; psychological state and well-being; productivity and performance; and patient safety outcomes. Seven mediators between toxic leadership and five outcomes were identified in the included studies.

Practical implications

Organizational strategies to improve outcomes in the nursing workforce should involve measures to build and develop positive leadership and prevent toxic behaviors among nurse managers through theory-driven strategies, human resource management efforts and relevant policy.

Originality/value

The review findings have provided modest evidence suggesting that working under a leader who exhibits toxic behaviors may have adverse consequences in the nursing workforce; however, more research examining if this leadership style influences patient safety and care outcomes is warranted.

Details

Leadership in Health Services, vol. 37 no. 2
Type: Research Article
ISSN: 1751-1879

Keywords

Open Access
Article
Publication date: 28 September 2023

Eeva Vuorivirta-Vuoti, Suvi Kuha and Outi Kanste

Coronavirus disease (COVID-19) has challenged leadership in hospitals worldwide. The experiences of leadership during the pandemic changed leadership significantly. This study…

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Abstract

Purpose

Coronavirus disease (COVID-19) has challenged leadership in hospitals worldwide. The experiences of leadership during the pandemic changed leadership significantly. This study aims to describe nurse leaders’ perceptions of what future leadership in hospital settings in the post-pandemic era needs to be like.

Design/methodology/approach

A qualitative descriptive study was used. A total of 20 nurse leaders from the Finnish central hospital were interviewed from June to October 2021. The data were analysed using inductive content analysis.

Findings

The analysis revealed five main categories describing nurse leaders’ perceptions of future leadership in hospital settings in the post-pandemic era: digitalisation and hybrid working culture, development of sustainable working conditions, moving smoothly to the post-pandemic era, dissolution of traditional regimes of organisation and flexibility in leadership.

Practical implications

In the post-pandemic era, the constantly changing demands and challenges currently facing healthcare systems have significantly increased the complexity of hospital organisations. This requires critical evaluation and change to traditional leadership. Enhancing flexibility and authenticity in leadership, strengthening competencies, implementing a wide range of digital resources and increasing the appeal of the nursing profession to build the next generation of nurses – all of these are needed to provide sustainability in future healthcare.

Originality/value

The results identify the critical points of leadership that need to be developed for future challenges and for maintaining a sufficient supply of qualified professionals. Acting on this information will enhance flexibility in organisations and lead to acceleration of changes and the development of new kinds of leadership in the future

Details

Leadership in Health Services, vol. 37 no. 5
Type: Research Article
ISSN: 1751-1879

Keywords

Open Access
Article
Publication date: 21 March 2024

Alessandra Sossini and Mats Heide

This study problematizes the prevailing normative and managerial-dominated view of self-initiated employee ambassadorship on social media from a power perspective. The aim is to…

Abstract

Purpose

This study problematizes the prevailing normative and managerial-dominated view of self-initiated employee ambassadorship on social media from a power perspective. The aim is to provide a more nuanced and critical understanding of the negative aspects of this phenomenon.

Design/methodology/approach

The empirical material encompasses qualitative interviews with employees from 14 organizations and Foucault’s concept of disciplinary discursive power to analyze which and how discourses exert power over employee communication on social media and what role visibility plays in it.

Findings

This study indicates that employee ambassadors’ social media communication is governed by two discourses that create complex tensions, where ambassadors constantly must negotiate between self-branding requirements and an authenticity paradox. These tensions intensify through visibility on social media, where employees strategize and situationally silence their communication through self-monitoring and self-surveillance practices. Conclusively, the findings also outline the need for further critical research to offer a deeper understanding of power relations that influence the communication practices of organizational members.

Research limitations/implications

The paper contributes to a more nuanced understanding of self-initiated employee ambassadorship on social media and highlights disciplinary power relations that go beyond organizational borders.

Practical implications

The findings underscore that organizations need to address the critical aspects of self-initiated employee ambassadorship and act as facilitators to support employees in their navigation process.

Originality/value

This paper contributes a new critical power perspective on employee ambassadorship on social media.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Open Access
Article
Publication date: 1 January 2024

Paola Maria Anna Paniccia, Gianpaolo Abatecola and Silvia Baiocco

How does the interaction between time and knowledge affect the evolution of organizations? Past research in organizational evolution has mostly investigated time and knowledge as…

Abstract

Purpose

How does the interaction between time and knowledge affect the evolution of organizations? Past research in organizational evolution has mostly investigated time and knowledge as two separate variables. In contrast, theoretical perspectives integrating these variables are still seemingly scant. The authors believe that filling this literature gap needs attention. Thus, this study aims to contribute by developing a conceptual framework.

Design/methodology/approach

This is a conceptual study. The framework is centred on the concept of “co-evolutionary time”, which the authors explain through a business example from the tourism industry. Supported by a narrative-based style, from a methodological point of view the framework is featured by the attempt to synthesize specific, extant literature into new theoretical development.

Findings

As its main theoretical contribution, the co-evolutionary time suggests how firms can adapt in a way that, from an evolutionary perspective, proves fitting both in terms of contents and methods, thus opening possibilities for new long-term social construction and reconstruction. As its main practical contribution, co-evolutionary time can constitute not only a temporary source of organizational success and competitive advantage but also an agent of enduring change and long-term business survival.

Originality/value

As its main novelty, the framework is developed through merging two literature streams. In particular, the authors first consider the literature about time, with a focus on its objective and subjective dimensions. The authors then consider the literature about organizational evolution, with a focus on the co-evolutionary nature of the firm/environment relationship.

Details

Journal of Knowledge Management, vol. 28 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 9 February 2024

Greg Richards

This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the…

1189

Abstract

Purpose

This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the growth of expert, algorithmic, social and co-creative curation modes and their effects.

Design/methodology/approach

Narrative and integrative reviews of literature on curation and tourism and hospitality are used to develop a typology of curation and identify different curation modes.

Findings

Curational techniques are increasingly used to organise experience supply and distribution in mainstream fields, including media, retailing and fashion. In tourism and hospitality, curated tourism, curated hospitality brands and food offerings and place curation by destination marketing organisations are growing. Curation is undertaken by experts, algorithms and social groups and involves many of destination-related actors, producing a trend towards “hybrid curation” of places.

Research limitations/implications

Research is needed on different forms of curation, their differential effects and the power roles of different curational modes.

Practical implications

Curation is a widespread intermediary function in tourism and hospitality, supporting better consumer choice. New curators influence experience supply and the distribution of consumer attention, shaping markets and co-creative activities. Increased curatorial activity should stimulate aesthetic and stylistic innovation and provide the basis for storytelling and narrative in tourism and hospitality.

Originality/value

This is the first study of curational strategies in tourism and hospitality, providing a definition and typology of curation, and linking micro and macro levels of analysis. It suggests the growth of choice-based logic alongside service-dominant logic in tourism and hospitality.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 13
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 27 April 2023

Asif Hussain Samo, Moomal Baig Bughio, Quratulain Nazeer Ahmed, Muzafar Ali Shah and Shafique Ahmed

The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the…

Abstract

Purpose

The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the health sector. It explains the impact of servant leadership on career competence and career adaptability with a serial mediating impact of psychological safety and proactive behavior as well as self-efficacy and proactive behavior.

Design/methodology/approach

It is a quantitative study, and it tested the suggested model in hospitals in Pakistan. The data were collected from 310 health practitioners from the hospitals, and it was analyzed with partial least square structural equation modeling.

Findings

The findings suggest that psychological safety and proactive behavior serially mediate the impact of servant leaders on career competence and career adaptability; hence, servant leadership tends to increase career competence and career adaptability of individuals. One more serial mediation has been tested with positive results between servant leadership and career competence and career adaptability.

Originality/value

The study takes a very well theoretically linked model which tests the serial mediating path of servant leadership to career competencies and career adaptability.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

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