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Article
Publication date: 29 April 2020

Maria Jose Parada, Alberto Gimeno, Georges Samara and Willem Saris

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…

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Abstract

Purpose

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?

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 8 February 2024

Adedapo Oluwaseyi Ojo, Sumitha Ravichander, Christine Nya-Ling Tan, Lilian Anthonysamy and Chris Niyi Arasanmi

The lack of physical contact and the absence of nonverbal clues could make some learners uncomfortable interacting with others via online learning platforms. Hence, understanding…

Abstract

Purpose

The lack of physical contact and the absence of nonverbal clues could make some learners uncomfortable interacting with others via online learning platforms. Hence, understanding the determinants of students' motivation and engagement in online learning platforms is crucial in harnessing digital technology as an enabler of unrestricted and quality learning experiences.

Design/methodology/approach

Drawing on the self-determination theory (SDT), this study investigates the factors associated with student’s motivation to learn (MOL) and their influence on online learning engagement (OLE). Data were collected from 228 university students from the Klang Valley region of Malaysia using the online survey method.

Findings

The results of data analysis using the partial least squares structural equation modeling indicate that self-directed learning, computer and Internet self-efficacy and online communication self-efficacy significantly influence MOL. Besides, these factors indirectly influence OLE through MOL.

Originality/value

This study adds to the SDT framework by demonstrating how students' perceptions of autonomy, competence and relatedness through online interaction relate to MOL and OLE.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 22 August 2023

Ani Wilujeng Suryani, Christine Helliar and Amanda Carter

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and…

Abstract

Purpose

Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.

Design/methodology/approach

The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.

Findings

The findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.

Originality/value

This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 29 December 2023

Jason Von Meding, Carla Brisotto, Haleh Mehdipour and Colin Lasch

This paper will challenge normative disaster studies and practice by arguing that thriving communities require the pursuit of imperfection and solidarity. The authors use Lewis…

Abstract

Purpose

This paper will challenge normative disaster studies and practice by arguing that thriving communities require the pursuit of imperfection and solidarity. The authors use Lewis Carroll’s Looking-Glass World as a lens to critique both how disasters are understood, and how disaster researchers and practitioners operate, within a climate-change affected world where cultural, political and historical constructs are constantly shifting.

Design/methodology/approach

The paper will undertake an analysis of both disasters and disaster studies, using this unique (and satirical) critical lens, looking at the unfolding of systemic mistakes, oppressions and mal-development that are revealed in contemporary disasters, that were once the critiques of Lewis Carroll’s Victorian-era England. It shows how disaster “resilience-building” can actually be a mechanism for continuing the status quo, and how persistent colonizing institutions and systems can be in reproducing themselves.

Findings

The authors argue the liberation of disaster studies as a process of challenging the doctrines and paradigms that have been created and given meaning by those in power – particularly white, Western/Northern/Eurocentric, male power. They suggest how researchers and practitioners might view disasters – and their own praxis – Through the Looking Glass in an effort to better understand the power, domination and violence of the status quo, but also as a means of creating a vision for something better, arguing that liberation is possible through community-led action grounded in love, solidarity, difference and interconnection.

Originality/value

The paper uses a novel conceptual lens as a way to challenge researchers and practitioners to avoid the utopic trap that wishes to achieve homogenized perfection and instead find an “imperfect” and complex adaptation that moves toward justice. Considering this idea through satire and literary criticism will lend support to empirical research that makes a similar case using data.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 6 October 2023

Hawa Ahmad, Suhaiza Ismail and Zamzulaila Zakaria

Drawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of…

Abstract

Purpose

Drawing on institutional work (Lawrence and Suddaby, 2006; Lawrence et al., 2011), this study aims to explore how the concept of value for money (VFM) is understood in terms of the private finance initiative (PFI) implementation in Malaysia.

Design/methodology/approach

In-depth interviews with 25 actors involved in the implementation of PFI projects at two public universities in Malaysia were conducted. The interviews focused on the ways in which participants in the projects make sense of VFM in their ongoing involvement with the projects. In addition, a review of publicly available documents was conducted to understand the ways in which the notion of VFM is reflected in the policies and procedures of the government. Data from the interviews and documents were analysed using thematic analysis.

Findings

It is found that the advocacy work of macro-level actors, as well as micro-level actors, has promoted PFI implementation to achieve VFM. However, to the micro-level actors, VFM is just a concept that carries different interpretations, depending on how PFI fits their everyday functional discourses. In addition, direct negotiation and lack of commercial appreciation are disruptive not only to the achievement of VFM but also to the public sector reform agenda of the country.

Originality/value

The present study contributes to the discourses on the concept of VFM that is assumed to be inherent in PFI. The findings are based on micro- and macro-level actors and cover both advocacy and disruption of VFM achievement.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 18 April 2024

Maciej Liguzinski and Nanna Kann-Rasmussen

The article investigates the institutional setup of e-lending in public libraries in Denmark, Norway and Sweden. Our point of departure is that e-lending has necessitated new…

Abstract

Purpose

The article investigates the institutional setup of e-lending in public libraries in Denmark, Norway and Sweden. Our point of departure is that e-lending has necessitated new library collaborations between local, regional and national levels, and therefore, institutional e-lending setups have emerged. The study seeks to provide better understanding of how the institutional setups are structured, how governance logics have shaped them and what tensions and dynamics become visible in the key actors’ problematisations of these setups.

Design/methodology/approach

The study is situated in the neo-institutional tradition and applies the institutional logics perspective. The research questions are answered by taking a qualitative approach, grounded in an extensive interview study with representatives of libraries, publishers and policy actors in three Scandinavian countries. To provide in-depth insight into e-lending setups, the scope of empirical material is then limited to accounts the central library and policy actors involved in establishing e-lending.

Findings

The analysis shows that the e-lending setups are both similar (especially when it comes to financing), and different across Scandinavia, especially when it comes to centralisation and involvement of librarians in this task. The differences are attributed to the influence of different governance logics (question of administrative autonomy, collaboration in the field and existing legal and political frames), and to what extent the digital and market logics are incorporated or rejected in the field.

Originality/value

The study provides new insights into the question of how Scandinavian public libraries face the consequences of the digitalisation of book distribution and consumption by investigating how they organise their e-lending services. This has not been explored before, notably in a comparative perspective.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

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