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This paper aims to explore the current trends in corruption and investigate the characteristics of corporate gift policies and their role in preventing bribery.

This is a descriptive study based on primary data from a recent sample of Canadian companies’ codes of conduct and secondary data from recent corruption surveys published by non-governmental organisations.

This study shows that 25% of all private and public corruption cases generate financial damages of more than US$1m per case and that 50% of all investigated fraud cases are corruption cases (ACFE, 2022). Furthermore, the Western Europe and EU region is perceived as least corrupt, whereas Sub-Saharan Africa is perceived as the most corrupt region (Transparency International, 2022). However, bribery is fairly common in nine EU countries where 10% or more of public service users bribed public officials to influence their decisions (Transparency International, 2021). Results from primary data show that 9.3% of firms put a total ban on gifts given to governmental officials, whereas 35.2% require a superior’s approval and only 5.5% state a dollar limit for the gift. Results also show that not a single firm prohibits the giving of gifts to non-governmental stakeholders or the receiving of gifts from any type of stakeholder. This paper argues that gifts can bias the recipient’s judgement and improperly influence future business decisions based on the gift’s subjective value, nature and context.

This paper extends previous research by examining the characteristics of corporate gift policies. It also helps organisations improve their gift policies in an effort to reduce corruption.

It is the first paper to investigate the characteristics of corporate gift policies and their role in preventing corruption.

School-university partnerships (SUPs) probe a range of P12 challenges and interests, with teacher residencies being chief among them. Because historically black colleges and universities (HBCUs) have impressive track records (Hill-Jackson, 2017) and knowhow (Marchitello & Trinidad, 2019; Petchauer & Mawhinney, 2017) in preparing teacher candidates to work effectively in diverse schools, this paper seeks deeper understandings of the types of SUPs for teacher residency collaborations employed by traditional versus HBCU programs.

This article draws upon the self-study as a methodology to review a SUP for a teacher residency at an HBCU in the southwestern United States to illustrate an equity-centric model.

Leveraging an equity and third space perspective, three separate approaches to the SUPs are unpacked to establish the outline for this proposal: ceremonial, conventional and communal teacher residency approaches.

A novel typology of three distinct approaches to SUPs for teacher residencies is outlined to establish the extent to which equity is foregrounded among teacher residencies.

Despite agreement on the importance of adopting governance structures for developing competitive advantage, we still know little about why or how governance mechanisms are adopted in the first place. We also acknowledge that family businesses with formal governance mechanisms in place still resort to informal means to make decisions, and we lack knowledge about why certain governance mechanisms are sometimes, but not always, effective and functional. Given these research gaps, and drawing on institutional theory, we aim to explore: How are governance structures adopted and developed in family firms? Once adopted, how do family businesses perceive these governance structures?

Using Mokken Scale Analysis, a method suitable to uncover patterns/sequences of adoption/acquisition over time, we analyze a dataset of 1,488 Spanish family firms to explore if there is a specific pattern in the implementation of governance structures. We complement the analysis with descriptive data about perceived usefulness of such structures.

Our findings highlight two important issues. Family businesses follow a specific process implementing first business governance (board of directors, then executive committee), followed by family governance (family council then family constitution). We suggest they do so in response to institutional pressures, given the exposure they have to business practices, and their need to appear legitimate. Despite formal adoption of governance structures, family businesses do not necessarily consider them useful. We suggest that their perception about the usefulness of the implemented governance structures may lead to their ceremonial adoption, resulting in a gap between the implementation and functionality of such structures.

Our article contributes to the family business literature by bringing novel insights about implementation of governance structures. We take a step back to explain why these governance mechanisms were adopted in the first place. Using institutional theory we enrich governance and family business literatures, by offering a lens that explains why family businesses follow a specific process in adopting governance structures. We also offer a plausible explanation as to why governance structures are ineffective in achieving their theorized role in the context of family businesses, based on the family's perception of the unusefulness of such structures, and the concept of ceremonial adoption.

There is no single recipe that can serve the multiple needs of different family businesses. This indicates that family businesses may need diverse levels of development and order when setting up their governance structures. Accordingly, this study constitutes an important point of demarcation for practitioners interested in examining the effectiveness of governance structures in family firms. We show that an important pre-requisite for examining the effectiveness of governance structures is to start by investigating whether these structures are actually being used or are only adopted ceremonially.

Our paper expands current knowledge on governance in family firms by taking a step back hinting at why are governance structures adopted in the first place. Focusing on how governance is implemented in terms of sequence is novel and relevant for researcher and practitioners to understand how this process unfolds. Our study uses institutional theory, which is a strong theory to support the results. Our paper also uses a novel method to study governance structures in family firms.

This study aims to verify empirically that when a group of isomorphic organisations is subjected to institutional pressure that conflicts with their technical efficiency or interests, this group will embrace opaqueness and decoupling.

This is a multiple case study of 16 Brazilian academic journals. The authors analyse whether the editorial boards of these journals play an effective or merely ceremonial role in the administration of the journals.

The authors find indications that isomorphic organisations revert to decoupling when the pressures they are subjected to are in conflict with their technical efficiency or interests. The authors also find indications of an inverted U-shaped relationship between the collaboration recruiting power of a journal in an academic field and decoupling. This collaboration recruiting power is closely related to the journal’s position in academic rankings.

The authors have shown that, although some scientific journals can deal with internationalisation pressures, for others, this is difficult and leads to decoupling and opaqueness. This is not a desirable situation. It can be counterproductive and draw attention to bureaucratic procedures.

This relation between opaqueness and institutional pressure for a group of organisations within the context of neo-institutional theory has not yet been verified empirically. This study’s results show how institutional pressure and organisational opaqueness are related in an organisational field. This theoretical contribution has practical implications because of decoupling’s potentially negative effects.

The purpose of this research is twofold; firstly, to propose and test a measuring instrument for the efficient and effective integration of management systems (MSs), identifying the particular aspects that may distinguish the substantive (internalized) from the superficial (ceremonial) integration; and secondly, to propose and test a scale for corporate sustainability performance (CSP).

A literature review has identified pertinent variables and yielded relevant measuring items. A field survey has been conducted. The survey instrument has been administered to Greek organizations certified to two or more MS standards. Collected data from 280 respondents has been processed using exploratory factor analysis.

Internalization has been identified as the main construct to interpret substantial MS integration in terms of resources and the extent of integration. The extracted internalization factors are human resources, strategic resources, information systems, integration tools, outsourcing, internal processes integration level and audits' integration level. CSP has been operationalized in terms of the company's relationships with its stakeholders. The extracted CSP factors are customer–supplier relationship, the employees, investors/shareholders, financial institutions, the environment, state and society.

This research findings can be used by management professionals, certification bodies and governmental authorities in order to foster the implementation of multiple MSs and highlight the critical issues for their successful integration and internalization, which is imperative for their prosperity and contribution toward CSP. Practitioners are also provided with an instrument to monitor CSP through the company's relationships with its stakeholders toward satisfaction of their needs.

To the best of the authors' knowledge, this is the first empirical study on the internalization of integrated MSs. In addition, the development of a CSP scale intends to bring together corporate sustainability management with CSP.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

Research in critical disaster studies stresses the urgency to explore alternative ontological framings (Gaillard and Raju, 2022) that encourages researchers and practitioners, especially Indigenous communities, to nurture spaces where Indigenous voices are well represented. It is imperative that research in the Pacific should be guided by Pacific research methodologies to maximize positive outcomes (Ponton, 2018) and break free from limited Eurocentric ideologies that are often ill-suited in Pacific contexts. Hazards in the South Pacific region have become more frequent and volatile. This has created a growing interest in the study of disasters in the region. However, current disaster studies in the Pacific are often problematic as they often fail to challenge the implicit coloniality of the discipline.

This paper will expand on these arguments, suggesting ways to overcome the limits of common Eurocentric research frameworks in disaster studies and to illustrate the significance and relevance of Pacific methodologies.

It is pertinent that critical disaster studies encapsulate Pacific worldviews and knowledge as valued and valid to reconstruct Pacific research. Decolonizing disaster research will ultimately liberate the discipline from limitations of its colonial past and allow for truly engaging and critical research practices.

This paper will illustrate and articulate how Talanoa, a pan-Pacific concept, could offer a more culturally appropriate research methodology to disasters, seen through a Samoan lens. Talanoa is an informal conversation that is widely shared among Pacific communities based on pure, authentic and real conversations which are crucial elements in building relationships with Pacific communities (Vaioleti, 2006).

Sacred forests are biocultural landscapes deeply rooted in centuries-old traditions of spiritual veneration. These sacred sites, including shrines, temple forests churches and graveyards, have historically been significant reservoirs of traditional resource management practices underpinned by spiritual reverence. However, despite their cultural and ecological importance, the cultural ecosystem services inherent to these sacred forests remain unexplored, particularly in urban settings.

This study focused on six sacred sites within Kanazawa City, Japan, using a meticulous face-to-face survey with 342 participants. We collected data on the extent of forest utilisation, the breadth of activities engaged in by visitors and their holistic appraisal of the rendered cultural ecosystem services. The findings illustrate the multifaceted benefits of urban sacred forests, encompassing participation in religious ceremonies, cultural events and festivals, complemented by educational programming that elucidates the historical and traditional underpinnings of the shrines and their surrounding communities.

It has been observed that urban forests have a crucial role in providing spiritual and communal connectivity, preserving traditional heritage, offering vital aesthetic values as green spaces and making visitors connected with nature while they are in the urban landscape. However, a concerning trend has emerged, as the younger demographic appears to lack interest in participating in the stewardship and cultural activities associated with these biocultural landscapes. Community engagement strategies must be strengthened, conservation measures should be implemented and cultural awareness programs need to be established to ensure the perpetuation and appreciation of these valuable urban sacred forests.

This study provides original perspectives on the measurable cultural ecosystem services and intangible values associated with urban sacred forests using the sacred forests in Kanazawa City, Japan. Our research illuminates the various advantages that visitors derive by examining the intersection of spiritual traditions, resource management practices and cultural significance, which has been relatively unexplored. The present study provides a significant basis for establishing initiatives that seek to promote the cultivation of respect and responsibility towards urban sacred forests.

The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.