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Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.

A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.

A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.

The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.

Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.

To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.

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.

We study ceremonial adoption of voluntary standards, where participants adopt the standard in principle but do not change their practices. Ceremonial adoption can benefit individual participants, who may be able to reap the benefits of association with the standard at lower cost, but it can be problematic for overall levels of adoption. We conceive of ceremonial adoption as an interaction between strategic incentives of participants and social ties to their audiences, such that not all participants are likely to ceremonially adopt. Our setting is the Leadership in Energy and Environmental Design (LEED) certification for sustainable construction. We study the conditions under which projects register for LEED certification, allowing them to claim affiliation with LEED, but then do not actually finish certification. While our data are correlational in nature, our results suggest that studying the competition for audience members (in our case, occupants) can provide greater understanding of certification behavior as well as overall levels of adoption. Our findings have implications for organizations that design and maintain voluntary standards and for organization theorists who wish to understand field-level change. Thus, we provide more evidence that strategy and organizational theory interact in important and often unexamined ways.

Ayahuasca ceremonies are currently practiced all over the world. This study aims to investigate ayahuasca ceremonies in Colombia (where ayahuasca use is culturally entrenched) and Italy (where ayahuasca use has only recently spread).

In total, 32 Italian (53% males; 47% females) and 28 Colombian (79% males; 21% females) ayahuasca ceremony participants completed an online survey. Ceremonial setting and set (motivations for ayahuasca use, ayahuasca perceived effects and features of participants, i.e. drug use and problematic use, interpersonal dependency, spiritual orientation and quality of life) were investigated. Mann–Whitney U test, Pearson’s χ² test and Fisher’s exact test were used to compare the Italian and Colombian samples.

No differences emerged in the ceremonial setting. Slight differences were observed in motivations for ayahuasca intake and religious beliefs, but not in the preparation for ceremonies, quality of life, interpersonal dependence and spiritual orientation. Italians showed greater use of other psychoactive substances and more drug use problems.

Prevention regarding safer practices of consumption should be promoted to avoid improper uses.

Few studies have explored ayahuasca ceremonies (set and setting characteristics) in countries with different traditions on ayahuasca consumption. The results highlight that the use and experience of ayahuasca can take on different meanings depending on the cultural context.

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.

This study examined the perceptions of tribal members regarding the strengths, challenges and opportunities presented by tribal winery operation. Issues of business diversification, marketing, perceived barriers to success, potential benefits to the tribe and the role of agriculture in the preservation of tribal heritage were considered.

A modified mixed-methods exploratory sequential research model was used to collect and organize data in two studies. In Study 1 quantitative data was used to inform the development of Study 2 which included a qualitative interview protocol. Qualitative interviews followed to elaborate on the various aspects of each of these areas of consideration.

Results indicate that there is neutral to positive opinion on tribal wineries and that any venture would have to be carefully thought out in terms of marketing and preserving tribal heritage.

This research examined the potential strengths, challenges and opportunities provided by tribal winery operation that can be used to inform future business practices.

The results of this research provide a framework for consideration of the potential strengths and opportunities provided by tribal winery operation.

The paper aims to investigate the impact of political connections and board ethnicity on the value relevance of earnings and book value in Mauritius.

This study is based on a sample of 541 Mauritian-listed firm-year observations for 2001–2016. Financial and board diversity data have been collected using the listed firms’ annual reports and from reports published by the Stock Exchange of Mauritius. Political connection data was derived from the directory of Chief of State and Cabinet members. The research hypotheses were empirically tested using a modified Ohlson (1995) price model.

This study shows that political connections negatively impact the value relevance of earnings and book value. The authors find that firms with Franco-Mauritian directors will constrain political connections’ negative impact. The authors find contrasting results for Indo-Mauritian directors since they form an integral part of the government in Mauritius.

This study contributes to the scarce accounting literature in Mauritius. Firstly, no study has investigated the relationship between the value relevance of accounting information and political connections in Mauritius. Secondly, Mauritius’s capital market is dominated by a non-indigenous ethnic group, Franco-Mauritians, who remain the economic elite. Hence, Mauritius presents an opportunity to bring forth another important aspect in the capital market and corporate governance; diversity on the board of directors. Therefore, the study extends to the political connections and board diversity literature.

Focusing on the adoption of Total Quality Management (TQM) principles in universities, this research paper explores how the “soft” dimensions of TQM trigger its “hard” dimensions considering them at the individual (micro-) and the university (meso-), and eventually at cluster (system-), levels.

Adopting a qualitative approach, this study presents an in-depth, longitudinal case study of University of Siena, one of the oldest Italian universities, that has been at the core of the research-based cluster on vaccines, today converged in the Tuscan Life Science Cluster. In particular, data were collected between 2018 and February 2022 and consists of archival data (press articles, websites, books), nine interviews to key informants, multiyear experience of the Life Sciences sector by two of the authors and other material put at disposal by university offices, and emails. Data analysis relied on a timeline, a coding procedure that considered three levels of analysis (individual, organization and cluster). Finally, the authors looked at the “how” and “why” the emerged themes have contributed to academic excellence.

This paper unveils how “soft” and “hard” sides of TQM are blended across multiple levels for reaching academic excellence. The grounded model emerged enlightens the importance of an individual “soft” dimension, academic passion (composed by its three subdimensions of individual research, teaching and entrepreneurial passion) and also sheds light on the organizational “soft” and “hard” sides that the university has been able to design for encouraging research, teaching and third mission quality. Academic excellence has been possible thanks to the capitalization of the individual and organizational “soft” sides into real outcomes as represented by the organizational and individual “hard” sides.

The paper suggests the importance of TQM principles applied at universities' level, providing an in-depth description of “soft” and “hard” sides dimensions of TQM and their impact on all the three pillars of academic excellence. The study findings suggest implications for managers and professionals in the higher education domain as well as for policymakers emphasizing the importance of supporting the individual and organizational soft sides of TQM. The authors provide practical implications recommending universities to consider not only the organizational dimensions but also individual ones when pursuing higher education excellence. In particular, individual passion plays a crucial role and universities need to identify ways of nurturing it. The authors also recommend policymakers to think about new ways to sustain universities as crucial actors in boosting a cluster development, as well as to consider higher education institutions, especially in more rural areas, as a privileged player not only capable of nurturing academic excellence but also able of creating an internationally renowned cluster.

TQM principles have been intensively analysed from an industrial perspective focusing on manufacturing and services, while this paper focuses on TQM in universities, presenting a grounded model that blends the individual and organizational “soft” and “hard” sides.

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).