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Article
Publication date: 9 May 2008

Claire Dambrin and Caroline Lambert

Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends…

Abstract

Purpose

Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender‐balanced. This paper aims to analyse the relationships between the glass ceiling and motherhood. The mechanisms explaining the difficulties encountered by auditor mothers in their hierarchical progression within the Big Four in France are identified.

Design/methodology/approach

From 24 interviews with male and female auditors of various hierarchical levels, one seeks to reveal the specificity of the difficulties encountered by auditor mothers.

Findings

It is argued that, throughout their careers, they are confronted with a dilemma that often leads to their being excluded and excluding themselves from the group of “those who may become partners”. It is shown that public accounting firms place both implicit and explicit obstacles in their way, tied to a desire to neutralise the effects, deemed costly, of motherhood. Moreover, the expectations of the organisation and society as a whole conflict on many points and confront female auditors with a dilemma: how to be a good mother and have a bright career? It appears that women who want to better manage this dilemma shape working practices imposed on the whole team and implement tactics to adapt their work‐life balance (specialisation and lateral move to staff departments). This leads to individual trajectories that break out of the organisational model and account for the scarcity of women in the upper management levels in audit firms.

Originality/value

The paper gives voice to male auditors and shows that managing the professional life/private life dilemma is difficult for fathers as well as mothers, in the long term. Moreover, rather than thinking in terms of horizontal and vertical segregations, this paper invites one to question the concept of the glass ceiling and consider the construction of the scarcity of women in the accounting profession.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 December 1991

Wilfred Ashworth

Human Development Human Development Report 1991, published by the United Nations Development Programme, is available from the Marketing Department, Microinfo Ltd, PO Box…

Abstract

Human Development Human Development Report 1991, published by the United Nations Development Programme, is available from the Marketing Department, Microinfo Ltd, PO Box 3, Omega Park, Alton, Hampshire, GU34 2PG. It contains six chapters: Measuring Human Development and Freedom, The State of Human Development, Financing Human Development, Efficiency in Human Development, The Politics of Reform, and A New Human Order. For the first time the report includes a human freedom index which makes an attempt to quantify this elusive concept. The cost of the report is £15 + £3 p&p.

Details

New Library World, vol. 92 no. 12
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 18 January 2016

Marie-Soleil Tremblay, Yves Gendron and Bertrand Malsch

Drawing on Bourdieu’s (2001) concept of symbolic violence in his work on Masculine Domination, the purpose of this paper is to examine how perceptions of legitimacy…

Abstract

Purpose

Drawing on Bourdieu’s (2001) concept of symbolic violence in his work on Masculine Domination, the purpose of this paper is to examine how perceptions of legitimacy surrounding the presence of female directors are constructed in the boardroom, and the role of symbolic violence in the process.

Design/methodology/approach

The authors carried out the investigation through a series of 32 interviews, mostly with board members in government-owned, commercially focussed companies in Québec. The study was conducted in the aftermath of the adoption of a legislative measure aiming to institute parity in the boardroom of government-owned companies.

Findings

The analysis suggests that perceptions of legitimacy are predicated on two main discourses, as conveyed through board members when interpreting the presence of female directors. In the first discursive representation, feminine gender is naturalized and mobilized by participants to support (quite oftentimes in a rather apparent positive way) the distinctive contributions that femininity can make, or cannot make, to the functioning of boards. In the second discourse (degenderizing), the question of gender disappears from the sense-making process. Women’s presence is then justified and normalized, not because of their feminine qualities, but rather and uniquely for their competencies.

Research limitations/implications

While, from a first level of analysis, the main discourses the authors unveiled may be considered as potentially enhancing women’s role and legitimacy within boards, from a deeper perspective such discourses may also be viewed as channels for symbolic violence to operate discreetly, promoting certain forms of misrecognition that continue to marginalize certain individuals or groups of people. For example, the degenderizing discourse misrecognizes that a focus on individual competency contests overlooks the social conditions under which the contesters developed their competencies.

Practical implications

Provides awareness and a basis for directors to understand and how symbolic power covertly operates in apparently rationalized structures of corporate governance and challenge assumptions.

Social implications

Implications in terms of policy making to promote board diversity are discussed. This is particularly relevant since many countries around the world are considering affirmative-action-type regulation to accelerate an otherwise dawdling trend in the nomination of women on boards.

Originality/value

The research is the first to empirically address the notion of gendering in the boardroom, focussing on the construction of meanings surrounding the “legitimate” female director. The study is also one of few giving access to a field where a critical mass is attained, allowing the authors to investigate perceptions regarding the extent to which the order of things is altered in the boardroom once formal parity is established. Finally, the study sensitizes the authors further to the pertinence of investigating how symbolic power covertly operates in today’s society, including within apparently rationalized structures of corporate governance.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Abstract

Details

Strategy & Leadership, vol. 49 no. 3
Type: Research Article
ISSN: 1087-8572

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Article
Publication date: 1 May 2003

Caroline Hare

The growing numbers of older people represent an important market segment for retailers, particularly the food retail sector. The dominance of the food multiples and their…

Abstract

The growing numbers of older people represent an important market segment for retailers, particularly the food retail sector. The dominance of the food multiples and their growth strategies have been criticised for contributing to some older consumers being disadvantaged. This paper considers the satisfaction levels of older consumers in Scotland, with their food‐shopping experience. Drawing upon previous work by the author which identified the factors influencing satisfaction, 220 volunteers were recruited from various locations in Scotland and interviewed using a structured questionnaire. The survey focused on the main shopping trip. Results indicate that, whilst there is a general trend towards satisfaction, there are key areas of dissatisfaction, such as aspects of the products for sale (merchandise), the practices and procedures of the retailer (retail practices) and factors in the community which affected the shopping trip (external shopping factors). This suggests that policy‐makers seeking to encourage the participation of food retailers in health promotion need to recognise vulnerable sub‐groups of the older population and recognise that not all older consumers can signal their preferences in the marketplace.

Details

International Journal of Retail & Distribution Management, vol. 31 no. 5
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 1 April 1985

Caroline Hodges Persell and Peter W. Cookson

Power without authority is fragile; to be effective, leaders must appear to deserve their positions. This sense of legitimacy is the most important end product of going…

Abstract

Power without authority is fragile; to be effective, leaders must appear to deserve their positions. This sense of legitimacy is the most important end product of going through Prep school. This sense of legitimacy is magnified by the sense of collective identity that Prep schools generate among their students, and much of the bonding process essential to upper‐class solidarity begins in this institution. This is the social glove that holds together the privileged classes, often at the expense of individuality but to the long‐term gain of upper‐class hegemony.

Details

International Journal of Sociology and Social Policy, vol. 5 no. 4
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 18 April 2017

Meyer Haggège, Caroline Gauthier and Charles-Clemens Rüling

The purpose of this paper is to help readers to better understand and manage the key drivers of business model performance.

Abstract

Purpose

The purpose of this paper is to help readers to better understand and manage the key drivers of business model performance.

Design/methodology/approach

This paper investigates research on business model performance to identify and illustrate five static and dynamic performance drivers.

Findings

While performance mechanisms linked to traditional business model components remain instrumental for business model success, the authors argue that managers need to adopt a more dynamic view, emphasizing how changing combinations of drivers matter over a firm’s life cycle.

Originality/value

The proposed approach combines insights from multiple theoretical perspective into an actionable framework for management practitioners.

Details

Journal of Business Strategy, vol. 38 no. 2
Type: Research Article
ISSN: 0275-6668

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Article
Publication date: 8 March 2021

Inêz Manuele dos Santos, Caroline Maria de Miranda Mota and Luciana Hazin Alencar

This paper aims to propose a conceptual framework to integrate a maturity model to the supply chain (SC) strategy, in order to understand how a maturity model can be…

Abstract

Purpose

This paper aims to propose a conceptual framework to integrate a maturity model to the supply chain (SC) strategy, in order to understand how a maturity model can be useful in diagnosing and developing the capabilities of SC business processes (BPs) to meet SC's strategy.

Design/methodology/approach

The proposed framework was based on an SC strategy framework, in which a maturity model was added in order to diagnose and identify SC process capabilities that need to be developed, per maturity level, according to the type of SC strategy and the competitive strategy. A grid was proposed to analyze the relationship between them. An exploratory case study (multiple cases) was applied to verify the applicability of the model.

Findings

Findings indicate that a maturity model can delimit and align, as far as the company needs to reach, the SC strategic interests with the company's competitive objectives. However, some barriers and facilitating factors implicit can impact on this alignment. It is also noted that the maximum level of SC management (SCM) maturity may not be in the strategic interest of the company.

Originality/value

Due to the few empirical studies on the value of maturity models, this research contributes to the understanding of the usefulness of an SC process maturity model for the SC strategy. Moreover, the framework can show how a maturity model can serve as a parameter and guide to develop the capabilities of processes, resources and activities to meet the SC strategy and the reach of the competitive strategy.

Details

Business Process Management Journal, vol. 27 no. 3
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 7 January 2019

Masih Fadaki, Shams Rahman and Caroline Chan

The purpose of this paper is to investigate the supply chain leagility proposing all supply chains are leagile with different magnitudes of leanness and agility. A new…

Abstract

Purpose

The purpose of this paper is to investigate the supply chain leagility proposing all supply chains are leagile with different magnitudes of leanness and agility. A new index, “Deviation from Leagility” (DFL), is introduced, aiming to optimise supply chain design and investigate the relationship between supply chain leagility and firm performance.

Design/methodology/approach

The partial least squares (PLS) method was employed to analyse data collected from 299 Australian firms by administering a structured questionnaire.

Findings

The results indicate that most companies adopt the leagile supply chain rather than the lean or pure agile design. Furthermore, better business performance is achievable when deviation from a balanced supply chain in which both aspects of leanness and agility are equally embedded is minimised.

Research limitations/implications

The study is limited to a number of constraints that measure leagility; further research is needed to incorporate different aspects of agility.

Practical implications

The findings of this study could provide a guideline for supply chain executives to improve their company’s performance by designing a more balanced leagile supply chain.

Originality/value

This study is unique in its in-depth empirical investigation of modelling of leagile supply chain using a new index, and also addressing: first, the current mismatch between the well-known mutually exclusive strategies (lean/agile); and second, what has later been found when the proposed models were quantitatively tested.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 31 no. 1
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 18 May 2015

Caroline Pauletto Spanhol Finocchio and Homero Dewes

The purpose of this paper is to characterize food consumption outside the home and verify the existence of relationships between income, expenditure and the prevalence of…

Abstract

Purpose

The purpose of this paper is to characterize food consumption outside the home and verify the existence of relationships between income, expenditure and the prevalence of overweight and obesity in adult individuals in Brazil.

Design/methodology/approach

Food expenditure data were used as well as those on the prevalence of overweight and obesity available in the reports from Family Budgets Research carried out by the Brazilian Institute of Geography and Statistics (IBGE) in the years 2002-2003 and 2008-2009. In addition, the authors used the Kruskall-Wallis test to verify whether there were significant differences between the classes of income with respect to the average expenditure on food outside the home.

Findings

It was observed that the higher the income of the individual, the greater the expenditure on food outside the home. It was also found that the prevalence of overweight and obesity is higher in individuals who have higher income, particularly among men. Thus, it is suggested that the higher the income of the individual, the larger the expenditure on food outside the home and the greater the prevalence of overweight and obesity.

Research limitations/implications

This study used spending on food away from home (FAFH), but the authors know that is need to use other variables like frequency of FAFH and quantities but this data were not available.

Practical implications

The study points to the importance of restaurants in the prevention of obesity, since they can offer in their menus foods with fewer calories, and they can also increase the variety and availability of fruits and vegetables.

Originality/value

The study discusses the public health problem, obesity, at the same time as it presents the importance of agribusiness in providing a balanced diet for individuals.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 5 no. 1
Type: Research Article
ISSN: 2044-0839

Keywords

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