Search results

This paper aims to deepen understanding of the interrelated questions: how Japanese antidumping policies have been formulated and transformed; what the reasons are for such caution in adopting antidumping measures; and what patterns can be observed of recent changes in antidumping policy and legal systems.

To explain the changes in antidumping policy and rules in Japan, this paper examines not only political competition among bureaucratic organizations but also policy learning by bureaucratic organizations and their effects on change in policy preferences and advancements in the legal system.

The effects of bureaucratic politics and policy learning not only complexly interact but also are highly complicated to initiate policy changes in accordance with the maturity of antidumping legal system. In this case study, the policy learning has led the rival bureaucrats to a consensus to change antidumping policy and legal system, but the agreement could be a temporal truce that may easily collapse by political contingencies.

Along with the influences of large‐scale economic and political dynamisms, this paper focuses on two aspects of the policy subsystem to explain those changes: one is political competition among bureaucratic organizations claiming jurisdiction of antidumping policy; the other is the effect of policy learning among bureaucratic organizations on changes in policy preferences and on advancements in antidumping rules.

With the aim of finding a balance between social and economic benefits, the social economy has reemerged in the crisis of the welfare state. The Fordist welfare state can be characterized by state-provided welfare, the mediation of paid work and welfare by the labor market and redistributive policies. Globally, neoliberalism and the market have given rise to social exclusion; in this context, the social economy is emerging as an alternative to the market domination of societies. This paper aims to construct a conceptual framework of welfare provision in an open innovation era.

The welfare state system between the Fordist welfare state and post-Fordist welfare state is different on provision and delivery of welfare service. To construct the conceptual relation among the social economy, the state and the market and welfare provision in the social economy, this study mainly used the literature review.

Attention should be paid to civil society at the local level to ignite social economy through open social innovation. Various social actors in the local community need to change and develop the social economy with collaborative entrepreneurship and collaborative economic mindsets.

This paper presents the welfare service model led by social economy and open innovation, as well as social change. To fill the shortage of welfare provision caused by crisis of the welfare state, social economy is considered as an alternative for neo-liberalism. This study emphasizes that endogenous local development is a prerequisite for social economy as a welfare supplier.

In the social economy, reciprocity, democracy, self-help and social capital at the local level are emphasized. Also, open innovation put emphasis on collaboration economy among the local community, firms and the public sector: this emphasis can be expected to affect the welfare provision system and the social relations surrounding welfare. To address social problem and social needs, the social economy can adapt and apply the open innovation model.

The previous researches on open innovation mainly deal with the business sector and the public sector, but this paper has a focus on the relation between provision of social welfare and social innovation. The social economy is likely to function properly on the foundation of open social innovation.

This study argues that existing constructs of psychological resilience of employees focus too narrowly on recovery from adverse events. Therefore, this paper aims to present an alternative construct in which resilience reflects an intention to grow as a person when facing both opportunities and difficulties. Initial evidence for a measure of growth-based resilience is presented.

In Study 1, a six-step scale development procedure was used. Items were generated deductively, and an exploratory factor analysis on data from a sample of 167 Indonesian managers was used to refine the scale structure. Study 2 validated the Study 1 results using a two-step confirmatory factor analysis, including structural equation modelling, involving a second sample of 241 Indonesian managers.

Study 1 suggested a scale using 16 items reflecting two dimensions, Developmental Persistency, involving perseverance and commitment to growth, and Positive Emotion. Study 2 generally confirmed the structure of this measure and produced expected correlations with other theoretically related constructs. Overall, the findings support the reconceptualisation of resilience as a response to life challenges and opportunities focussed on growing as a person.

Further testing of the validity of this construct is recommended, and its nomological network should be examined to clarify its relationship to related concepts such as hardiness, coping, thriving and similar qualities.

The growth-based perspective allows organisations to better assess and improve employee resilience as it more accurately reflects the nature of resilience as a fundamental “positive” dimension of human personality, where existing approaches focus merely on recovering from workplace adversities. An implication is that employee development efforts focussed more on personal development than specific work skills, or at least contextualising the latter in the person’s life context, will be more successful.

A more holistic view of resilience as the capacity for responding to life’s challenges and opportunities through personal growth resolves a number of issues created by existing recovery-based constructs.

This paper aims to provide a multilevel institutional analysis of public sector accounting change. It seeks to explain the implementation of changes to state-sector budgeting systems, taking into account the complex of factors that drive and shape the cumulative processes of accounting change.

The study presents the results of an interpretive case study set in a Jordanian public organization, Jordan Customs. It uses triangulation of data collection methods including interviews, observations and documents and archival records. The study adopts a multilevel analysis of institutions to better understand the implications of public accounting changes for the re-engineering and improved delivery of public services in Jordan.

The paper concludes from its analysis of public sector organizations that change in their accounting systems has occurred on three institutional levels. New budgeting methodologies were produced and reproduced based on re-consideration and re-enacting of theoretical accounting bases and procedures. Through this process, accounting change was itself reformed and new accounting routines further embedded extant accounting institutions and norms. Budgeting change, as a fundamental accounting change, is in this conception generated by external pressures and institutionalized in accounting routines over time.

The paper is subject to the limitations of the case study approach. The propositions presented from the case studied need to be confirmed in further research into accounting system changes in other public organizations. The authenticity of the conclusions of this study would be greatly enhanced if supported by findings from other studies. The study has significant implications for the ways in which the dynamics of accounting change emerge at three levels of institutional analysis. By explaining the interaction between the “external” sources of and “internal” responses to change, accounting practice is shown to be both formed by and formative of broader socioeconomic processes. This overall sensitivity to the nature of accounting has significant implications for how accounting change can be studied.

The paper presents an interpretive case study of the practical issues of organizational change in a multilevel analysis that considers the experience of institutional pressures from the perspective of organizational actors. The study contributes to both management accounting literature and institutional theory by providing further understanding of the dynamics of accounting change in a developing nation’s public sector.

The purpose of this paper is to provide empirical evidence of the relationship between intellectual capital (IC) and economic performance, with focus on social cooperative enterprises (SCEs) that work in non-profit sectors.

A survey was developed and administered in Italy. A final sample of 151 SCEs participated in the study. Data were collected on IC measures, social enterprise activities and economic and mission-based performance outcomes.

Two hypotheses that proposed a positive association between IC sub-components (i.e. human capital, structural capital and relational capital) and the economic and mission-based performance of SCEs were tested. Findings highlight that human capital contributes to explain economic performance which is positively affected by the presence of graduate employees and value added per employee. However, economic performance is negatively affected by the yearly training per employee. In addition, human and relational capital contribute to explain mission-based performance which is positively affected by yearly training, the value added per employee and the quality of relationships with customers. However, mission-based performance is negatively affected by the relationships’ quality with the reference territorial community. Therefore, relational capital would seem to affect only mission-based performance, and human capital influences both dimensions of corporate performance. Structural capital does not affect social cooperatives’ performance.

Some of the results in this study are particular to this research setting. It is therefore important for senior leaders of SCEs to take the results of general IC literature with a grain of salt. Whereas most of the academic literature generally supports the positive relationship of all IC sub-components (i.e. human, structural and relational capital) with performance outcomes, this is not the case in this particular study.

This is the first empirical study that has examined the linkages between IC sub-components and performance outcomes in SCEs in Italy.

In recent years, Japanese co‐operative banks have been attracting new interest among academics and the population generally as institutions through which deprived communities can be revitalized. They have been shown to be capable of promoting both social co‐operation and economical development through the financing of new social enterprises by investments coming mainly from local residents and existing social organizations. This paper aims to address the central questions of what Japanese co‐operative banks can do to encourage co‐operation among local residents and social enterprises so that they willingly invest their money in the development of their local community.

In order to explore these questions, two Japanese co‐operative banks are compared by means of a questionnaire survey and semi‐structured interviews with their investors and boards of directors. The main reason for focusing this investigation on these two banks was that despite the similarity of their political, economical and demographical backgrounds, one of them showed a steady growth in local investment while the other failed to produce a similar level of local engagement.

The findings of the paper clearly demonstrated that when a co‐operative bank acts as “community organizer”, undertaking tasks which are outside its usual sphere of activities as financier, and its board includes members of the social enterprise sector, its positive impact on community development is more effective. However, it also became clear that a vital feature of this kind of endeavour is the utilization of expertise derived from members of the local community.

The paper makes an important contribution to the understanding of co‐operative banks as community organizers. Its originality lies primarily in the fact that it was the first time that this type of research has been conducted on Japanese co‐operative banks.

This research introduces new conceptual and operational definitions of corporate identity. In addition, based on these definitions, introduces a model of corporate identity and how it works in the context of a firm’s mission, corporate image and reputation. This model helps further to explicate the concept of corporate identity as well as provide a plausible theoretical explanation for the way corporate identity works. In that way, this article provides evidence of the efficacy of corporate identity as a strategic management tool.

This study highlights the instrumental role of the mission statement as a tool used by managers to shape value congruence to achieve enhanced employee performance levels.

A variance-based structural equation modelling was used to analyse the data obtained from a sample of 123 managers working in private organisations in Malaysia.

The management sensemaking approach is useful in mission statement research. Managers' involvement in clarifying the mission statement to various firm stakeholders, especially employees, is the strongest predictor of value congruency between employees and the firm, leading to improved levels of employee behavioural performance. Managers can influence value congruency through two processes: (1) guiding and shaping employees' values and (2) adapting the mission statement's contents.

Future studies can consider the impact of managerial role modelling on employees' value alignment with the firm in longitudinal studies. Other aspects of alignment offer further research opportunities, for example, HR policy alignment and alignment of marketing and operation strategies with the mission statement.

Managers should move beyond treating the mission statement as a management tool. Instead, it is a firm philosophy that reflects managers' words and deeds and exemplifies their philosophical ideals.

Despite three decades of research into the relationship between the mission statement and performance, the results have been mixed. Therefore, this study adopts a sensemaking approach to research the mission-performance relationship underpinned by the resource-based view (RBV) theory.

The purpose of this paper is to draw on the theory of institutional isomorphism to investigate how Mississippi’s centralized cash management policy affects the cash management practices in the state’s rural and urban counties.

The study uses a sequential exploratory mixed methods design involving a qualitative documentary analysis and a quantitative analysis of a survey of Mississippi counties.

The study finds that institutional isomorphism drives cash management practices in the counties by influencing how they follow state and agency mandates. Moreover, while urban counties have superior socio-economic indicators compared to their rural counterparts, no differences exist regarding standardized financial indicators, which suggest that local governments in the state may be imitating the practices of one another.

First, states should consider the different financial and economic conditions of their local governments when prescribing cash management policies because uniform policies could stifle local innovation and reduce efficiency in cash management. Second, when there is pressure from a higher-level government or a state agency, local governments may end up imitating one another rather than exploring opportunities for innovation within state policies. Third, state policies should consider requiring education and training in cash management practices that help identify strategies to add value to public funds within the scope of local fiscal capabilities.

The study uses one state to investigate a unique case of centralized cash management practices. The lessons learned can apply to other states seeking to develop a policy for their small local governments without placing the larger ones at a disadvantage.

This article seeks to consider the links between emerging concepts of citizenship in the twenty‐first century and the legitimization of this agenda by providing an overview of UK policy as it relates to adult protection as well as consideration of concepts of citizenship and the links between the two areas.

The paper provides an overview of adult protection in the UK and then takes the reader through concepts of vulnerability and citizenship and considers the implications of these concepts on the citizenship of those most likely to be subject to adult protection procedures in the UK.

This article shows how models of citizenship have altered over time to reflect societal norms and customs and in particular how this paradigm shift has legitimized intervention in the lives of adults. It further highlights the likely impact of adult protection procedures on the citizenship rights of those most likely to experience them.

The paper brings together conceptual discourses on citizenship and adult protection.