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Organizations are increasingly confronted with legitimacy threats related to the perceived social costs of their business activities. Despite a significant amount of research on the responses of individual organizations, surprisingly limited attention has been paid to the collective activities firms may engage to address such issues. In this paper, we use institutional theory as a lens for an exploratory case study of Issue-Based Industry Collective (IBIC) action in the alcohol industry. Our findings identify a new organizational form, the IBIC and inspire new research avenues at the intersection of business collective action, social issues, and institutional theory.

Many organizations around the world currently are facing board diversity issues and challenges. Hence, this empirical paper investigates the relationship between board diversity and firm’s financial performance. We use a sample of 35 companies from five countries in Southeast Europe (Macedonia, Croatia, Serbia, Bosnia and Herzegovina, and Greece) for the period between 2008 and 2012 to find that, on average, companies with well-educated board members are more profitable and overvalued on the market. When running the regression again to test the levels of heterogeneity, we also find that the companies with more women on board tend to be overvalued on the market, while those with more foreigners on board are subject of undervaluation. The paper mostly contributes to the literature on corporate governance and board diversity. First, we postulate the impact of each of the board diversity variables on the financial performance and then show the extent of this impact and its economic interpretation. Our findings have important practitioners’ implications for corporate regulators and policy-makers since the demonstrated positive impact of the well-educated board members on firm’s financial performance gives a new impetus in building a corporate strategy that will intend to engage more people holding PhD on board.

The authors set out to study institutional work under complexity building on the struggle for legitimacy of the Lesbian, Gay, Bisexual, and Transgender (LGBT) community in Israel as their case study. The authors took a discursive approach and were interested in what actors claim they do. The findings suggest that actors manipulate the intentions and outcomes of their acts, thereby claiming for actorhood or negating it. These differential constructions are not random but echo the norms of the discursive spaces within which they are presented and interact with other actors’ work. Overall, the authors argue that actorhood is not a pre-condition for institutional work, nor is it its outcome, but rather an integral part thereof.

The main purpose of the study is to examine the influence of family directors on the firm performance of public listed companies (PLCs) in Malaysia. This study provides empirical evidence on the agency problems between controlling shareholders and minority interests in the concentrated ownership setting.

Samples of the study are 112 PLCs in year 2006. Two measures of firm performance are used: return on assets (ROA) and Tobin’s Q. Managerial ownership refers to the percentage shareholdings of executive directors with direct and indirect holdings. It was further categorized into family ownership and non-family ownership.

In relation to ROA, managerial ownership is found positively significant. The results also show that the positive relationship between managerial ownership is contributed by the managerial-non-family ownership. In relation to Tobin’s Q, the results show a U-shape with turning point at 31.38% for managerial ownership and 28.29% for the managerial-family ownership. The results found significant and positive relationships between managerial ownership and both measures of firm performance which indicates that managerial ownership and family ownership yield greater efficiency.

The study highlights the effects of corporate governance on ROA and Tobin’s Q are somewhat different. It provides some evidence on the need to use appropriate measure of firm performance. The significant relationship supports the argument of Chami (1999), Fama and Jensen (1983), and DeAngelo and DeAngelo (1985) and empirical evidence of Lee (2004) that family ownership enhances monitoring activities.

Differentiating the types of managerial ownership into family and non-family categories enriches our knowledge about who actually contributes to the improved performance.

This chapter bridges two theoretical concerns: making sense of emancipatory processes within institutional work on the one hand and providing a more nuanced understanding of actorhood on the other hand. The authors develop the notion of ‘institutional co-appropriation work’ to characterise an emancipatory process whereby an institutionalised actor in a subaltern position manages to emancipate by appropriating some founding features of the elites position. The authors build on a case study focussing on the ‘Everest brawl’, an altercation high up on the mountain that revealed a critical evolution of sherpa actorhood. The authors analyse the struggles in the Nepalese mountaineering industry and show how sherpa actorhood is currently being reconfigured by the action of a few individuals willing to be recognised for their climbing abilities, and not their role as porters. This case epitomises the emergence of two distinct phenomena, explaining the magnitude of the event: the emergence of an empowered ‘new sherpa’ revealing heterogeneity of sherpa actorhood, in contrast to the accepted representations and the institutional work blurring the underlying rules and institutionalised roles of the mountaineering industry in Nepal. The implications for institutional work literature are twofold. First, the study of emancipatory processes benefits from more nuanced cases, where the actor in the subaltern position does not simply try to remove the dominant actor. Second, the notion of ‘actor’ within this stream of literature should not be taken-for-granted as is often the case.

This chapter introduces how the built environment and walking are connected. It looks at the interrelationships within the built environment, and how those are changing given planning and policy efforts to facilitate increased walking for both leisure activity and commuting. Using a broad review and case-based approach, the chapter examines this epistemological development of walking and the built environment over time, reviews the connections, policies and design strategies and emerging issues. The chapter shows many cases of cities which are creating a more walkable environment. It also reveals that emerging issues related to technology and autonomous vehicles, vision zero and car-free cities, and increased regional policy may play a continued role in shaping the built environment for walking. This dialogue provides both a core underpinning and a future vision for how the built environment can continue to influence and respond to pedestrians in shaping a more walkable world.

Since the 1994 regime change many South African public libraries have been destroyed by the communities they were serving which raises questions about how communities perceive these libraries. With the loss of activist library organizations, few insights are gained from activists or critical librarianship on how to respond. In this context, the chapter examines public library social inclusion and poverty alleviation initiatives, and government conditional grants to public libraries.

Using a transformative paradigm, a qualitative approach and thematic analysis, the chapter examines recent literature on public libraries and social inclusion, and local annual and parliamentary reports. A mini-survey yields case study material.

The findings augment the scarce store of recent evidence on South African public libraries. Most provinces had built new libraries, upgraded others, and installed information and communication infrastructure to enhance access. Problems included governance, fund wastage, and staffing. The libraries have great potential to improve their relevance for local communities.

The poor survey response rate and lack of a comprehensive national database on public libraries limits the research. Annual reports are uneven in comprehensiveness, making comparison difficult.

The chapter recommends (i) creating a national information system to monitor service delivery via the grants and enable rigorous investigation of their impact and (ii) increased government support for public library social inclusion initiatives.

First hand evidence from local librarians and official reports demonstrates the grants’ effect on public library promotion of social inclusion and shows what is possible in a situation of historical inequities.

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table and discussion of 50 educational tax cases published in six major accounting journals from 2003 to 2021. Cases are classified and discussed by recommended course placement. In addition, the authors make observations about trends in case content and format. This chapter complements the Fogarty (2022) review and commentary on tax cases published in this volume.