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1 – 10 of 799Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…
Abstract
Purpose
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.
Design/methodology/approach
The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.
Findings
Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.
Research limitations/implications
The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.
Practical implications
This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.
Originality/value
Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.
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The global non-attainment of the Sustainable Development Goal (SDG) 5 indicates the issue of rising gender inequality. Educated women shying away from the labor force is worsening…
Abstract
Purpose
The global non-attainment of the Sustainable Development Goal (SDG) 5 indicates the issue of rising gender inequality. Educated women shying away from the labor force is worsening it. The labor market dynamics might shape the female labor force participation (FLFP). The present study recommends a policy framework by analyzing this dynamism across 125 countries over 1990–2020.
Design/methodology/approach
The Two-step System Generalized Method of Moments is used to address endogeneity bias. Dynamism in policy environment is captured by relaxing the Ceteris Paribus condition in the empirical model.
Findings
Results show that the moderation of labor market factors has increased with the attainment of Secondary and Tertiary Education. Results also highlight that these factors promote FLFP through prospective opportunities but also hinder female participation through employer’s discrimination despite educational attainment.
Originality/value
Studies have examined the role of education on FLFP. However, prior research has not investigated the role of labor market factors in influencing the impact of education on FLFP. The consideration of these factors will help in addressing the global policy lacuna by recommending a policy framework for enhancing FLFP through internalization of the externalities exerted by the labor market factors, and thereby, help the countries attaining the SDG 5 objectives.
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Gustavo Hermínio Salati Marcondes de Moraes, Paola Rücker Schaeffer, André Cherubini Alves and Sohvi Heaton
This study aims to understand the impact of student entrepreneurship and university support on faculty intrapreneurship. The authors also analyze the role of the university’s…
Abstract
Purpose
This study aims to understand the impact of student entrepreneurship and university support on faculty intrapreneurship. The authors also analyze the role of the university’s dynamic and ordinary capabilities and the environmental dynamism in which the university is embedded.
Design/methodology/approach
With a large survey data set involving 680 professors and 2,230 students from 70 Brazilian universities, the authors use a multimethod approach with partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA).
Findings
The PLS-SEM results demonstrate that student entrepreneurship indirectly influences faculty intrapreneurship through the interaction of students with faculty and entrepreneurs, in addition to proving the intense influence of university support on faculty intrapreneurship, especially in a slow-growth environment. Additionally, the authors confirmed the moderating effect of universities’ dynamic and ordinary capabilities on student interaction and university support, respectively, and some exciting differences considering the ecosystem dynamism. The fsQCA results deepened the differences between environments, presenting different configurations between the antecedents that lead to high levels of faculty intrapreneurship in fast and slow-growth environments.
Originality/value
The study makes a unique and significant contribution to the literature on faculty intrapreneurship by examining the cross-interactions between individual, organizational and environmental levels about the promotion of faculty intrapreneurship. From a practical point of view, it is possible to identify more effective, innovative and systematic ways to encourage faculty intrapreneurship in a developing country. The findings help open up the black box of faculty intrapreneurship.
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Artur Tavares Vilas Boas Ribeiro, Lucas dos Santos Costa, Felipe Mendes Borini and Fernanda Ribeiro Cahen
This study aims to analyze the university environment’s role in the intention–action gap (IAG)of highly successful startup founders in an emerging market.
Abstract
Purpose
This study aims to analyze the university environment’s role in the intention–action gap (IAG)of highly successful startup founders in an emerging market.
Design/methodology/approach
Using multiple regression analysis, this study analyzed data collected from 314 founders representing 99 successful startups (289 valid observations), renowned for their high funding and value operating in an emerging market, Brazil.
Findings
The results demonstrate that extracurricular activities and exchange programs lead to a reduced IAG while living in a significant economic center extends it. Computer science and industrial engineering students show reduced IAGs. Studying together with future co-founders also leads to reduced gaps.
Research limitations/implications
The study contributes to the microfoundations theory by presenting new interactions between students and the university environment that influence entrepreneurial action. Limitations are related to the sample, limited to Brazilian founders and selected only through venture capital firms’ filters.
Practical implications
This study also provides practical insights to the universities’ leaders on how they can create programs that improve the rate of startup creation, potentially leading to successful companies.
Originality/value
This study investigates the association between the university role and the entrepreneur’s IAG in emerging markets. The entrepreneur’s IAG is still a relatively new phenomenon explored in entrepreneurship. Even less understanding and limited empirical data exist on successful startups from emerging markets. This study drew on the microfoundations literature to answer how universities in emerging markets could address specific resources and entrepreneurship programs to reduce the IAG among students and alumni.
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Dinesh B. Panchal, Bala Krishnamoorthy and Som Sekhar Bhattacharyya
Authors analyze a business model (BM) based on organizational performance. BMs are strategic tools used to achieve high performance. This study is based on two characteristics of…
Abstract
Purpose
Authors analyze a business model (BM) based on organizational performance. BMs are strategic tools used to achieve high performance. This study is based on two characteristics of causal complexity: conjunction and equifinality. Authors also examine the applicability of causal asymmetry in the relationship between BMs and organizational performance.
Design/methodology/approach
Generally, the relationship between BM elements and organizational performance is analyzed using a correlational approach. This relationship is marked by causal complexity, which cannot be analyzed via such approach. Authors applied a fuzzy-set qualitative comparative analysis with data from three time-periods and two performance variables for pharmaceutical firms.
Findings
Qualitative comparative analysis revealed that high performance resulted from configurations (combinations) of BM elements and not from the effects of individual elements. In addition, multiple configurations are available for achieving high performance. Causal asymmetry was observed in the configuration of the BM elements for high and low performances.
Research limitations/implications
Using qualitative comparative analysis of data sets from three time-periods in the context of the pharmaceutical industry BM, authors integrated the theoretical constructs of causal complexity, namely conjunction, equifinality and causal asymmetry.
Practical implications
Findings related to conjunctions will help managers shift their focus from individual BM elements to combinations of BM elements. Additionally, the findings related to equifinality and causal asymmetry will allow flexibility in designing their company’s BM according to the resource constraints their company faces.
Originality/value
This was one of the first few studies on BMs using the twin indicators of the organizational performance relationship and causal complexity.
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Paula R. Dempsey, Glenda M. Insua, Annie R. Armstrong, Holly Joy Hudson, Kristyn Caragher and Mariah McGregor
This analysis of chat reference transcripts assesses differences in how librarians and graduate assistants (GAs) incorporate teaching strategies in responding to chat reference…
Abstract
Purpose
This analysis of chat reference transcripts assesses differences in how librarians and graduate assistants (GAs) incorporate teaching strategies in responding to chat reference inquiries in social sciences, health sciences, humanities, STEM and business/economics at a large, public R1 university in the United States.
Design/methodology/approach
Researchers with disciplinary assignments in five different subject domains conducted qualitative analysis of a purposive sample of 982 transcripts of chat interactions during four semesters in 2021 and 2022.
Findings
Some form of information literacy instruction (ILI) occurred in 58% of the transcripts, with slightly less teaching occurring in social sciences inquiries than in other subject areas. Of transcripts that included teaching strategies, search procedures predominated, followed by a mix of concepts and procedures, and the least with concepts only. Chat providers taught concepts specific to social sciences, health sciences and humanities, but not to STEM or business.
Research limitations/implications
The study compares transcripts at one institution; findings may be most applicable to large, research institutions that seek to incorporate ILI in online reference services.
Practical implications
Chat reference training should include best practices for ILI relevant to specific subject domains for providers without background in those disciplines and recommendations for referrals to subject specialists.
Originality/value
Existing ILI literature does not address the question of how chat providers teach concepts rooted in a specific subject domain or offer a comparison of teaching strategies employed in different disciplines, by librarians versus GAs or staff.
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James Christopher Westland and Jian Mou
Internet search is a $120bn business that answers lists of search terms or keywords with relevant links to Internet webpages. Only a few companies have sufficient scale to compete…
Abstract
Purpose
Internet search is a $120bn business that answers lists of search terms or keywords with relevant links to Internet webpages. Only a few companies have sufficient scale to compete and thus economics of the process are paramount. This study aims to develop a detailed industry-specific modeling of the economics of internet search.
Design/methodology/approach
The current research develops a stochastic model of the process of Internet indexing, search and retrieval in order to predict expected costs and revenues of particular configurations and usages.
Findings
The models define behavior and economics of parameters that are not directly observable, where it is difficult to empirically determine the distributions and economics.
Originality/value
The model may be used to guide the economics of large search engine operations, including the advertising platforms that depend on them and largely fund them.
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King Carl Tornam Duho, Emmanuel Tetteh Asare, Abraham Glover and Divine Mensah Duho
This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.
Abstract
Purpose
This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.
Design/methodology/approach
Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.
Findings
The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.
Practical implications
The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.
Originality/value
This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.
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This paper aims to examine whether reconciling profit maximization and social welfare as two possible aspirations of company is feasible.
Abstract
Purpose
This paper aims to examine whether reconciling profit maximization and social welfare as two possible aspirations of company is feasible.
Design/methodology/approach
The possible corporate goals are presented by drawing an arc from purely profit-maximizing organizations via a combination of profit and social objectives to organizations clearly serving social utility. In addition to this sorting principle, the order of the different positions presented also takes into account the number of goals and goal-setters.
Findings
The primary finding of the study is that none of the business concepts discussed here met the initial expectations as for economic and social objectives. The study points to the need to redefine the purpose of business within a broader social science framework.
Research limitations/implications
For a critical perspective, this paper considers only those standpoints that emphasize a certain form of social utility beyond profitability resulting from business activity directly or indirectly.
Originality/value
In addition to revealing the relationship between the two aspirations, the novelty of the paper lies in the attempt to explore through normative critique and empirical evidence the validity of the expectations regarding the goals.
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Ning Du, Jeffrey Byrne, Robert Knisley, Dwayne Powell and James Valentine
This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain…
Abstract
Purpose
This study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain and loss.
Design/methodology/approach
This study conducted a 2 × 2 between-subject experiment by manipulating profitability (net profit or net loss) and OCI (OCI gain or loss). A total of 103 equity research analysts participated in the experiment.
Findings
The results show that when the company suffers a net loss, the presence of unrealized gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional information in their valuation judgment.
Originality/value
The experimental results complement prior archival research on OCI valuation. This study extends prior work on OCI’s decision usefulness, improves understanding of the impact of OCI on firm valuation and contributes to the ongoing debate about whether OCI is viewed as a performance measure. The findings indicate that the effect of OCI gains or losses is most pronounced when the company experiences a loss. During such instances, analysts may interpret a combination of net loss and OCI gain as a potential indicator of earnings management opportunities. Consequently, they may perceive it as a signal of deteriorating future financial performance.
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