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Article

Christopher Cullen and Brian Leavy

The purpose of this paper is to investigate the lived experience of the project leader and generate additional insight into the relationship between the social and…

Abstract

Purpose

The purpose of this paper is to investigate the lived experience of the project leader and generate additional insight into the relationship between the social and technical aspects of the actual practice of project leadership, focussing on a particular type of project that is prevalent in practice but largely overlooked in mainstream literature. It is referred to here as a “loosely coupled transient” (LCT) project.

Design/methodology/approach

Using an exploratory, inductive approach, the research investigates the lived experience of 30 project management (PM) practitioners to try to deepen the empirical and conceptual insight into the nature of the leadership challenge and what it takes to be successful in the LCT project setting. The research design includes an extra data-collection phase to allow the initial findings and their interpretation to be further validated and refined in the field.

Findings

The empirical findings highlight the importance of three socio-behavioural roles: context building, culture-bridging and political brokering, in addition to the more traditional technical coordinating role, and examine their implications for future research and practice.

Research limitations/implications

The findings emerging from this study are based on the insights provided by 35 exploratory interviews and while they provide the authors with useful insights into the socio-behavioural roles that practitioners consider necessary, they should now be further examined through more focussed, systematic research.

Practical implications

This study points up that project leadership requires new forms of ability and intelligence described in this study as contextual, cultural and political forms of intelligence. Practitioners suggest the findings have a potential usefulness in the selection and training of future project managers.

Originality/value

The study attempts to provide a fresh perspective on social phenomena that are context specific, of relevance to PM practice and of interest to the academic community. It contributes to previous PM research by furthering the analysis of actual PM practice that takes place within the project setting by giving explicit consideration to the importance of understanding the contextual, cultural and political influences on leadership in the project setting.

Details

International Journal of Managing Projects in Business, vol. 10 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

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Book part

Barbara S. White, Bruce I. Davidson and Zoe Cullen

Schein (1985) defines a career anchor as a person's perceived area of competence, values, and motives that he or she would not want to forfeit when faced with a career…

Abstract

Schein (1985) defines a career anchor as a person's perceived area of competence, values, and motives that he or she would not want to forfeit when faced with a career decision that might prevent him or her from fulfilling it. Hardin, Stocks and Graves (2001) utilized Schein's Career Orientation Inventory to determine the predominant career anchors of Certified Public Accountants (CPAs) and to investigate the relationship of CPA career anchor and job setting. This chapter builds on the Hardin et al. study and focuses on the younger professional accountant. This younger generation of accountants are part of the millennial generation, which prior research has indicated vary significantly in their wants, values, and desires for an employment situation. Based on the survey results, 46.1% of the millennials possess a Lifestyle career anchor, 18.0% possess a Security career anchor, and 12.4% possess a Service career anchor. Each of the other five career anchors were selected by fewer than 8.0% of the respondents. The results suggest the career anchors of today's millennial professional accountants differ from those of professional accountants some 15 years ago. In particular, the Security career anchor is far more prevalent than in the past, which suggests millennial accountants have an increased interest in job security. This research provides important information to organizations seeking to recruit and retain young accounting professionals. Similarly, young professionals should be aware of their career anchor, so they can manage their career choices, rather than conform to choices that others make for them.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-402-1

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Article

Jinghui Liu and Dennis Taylor

The purpose of this paper is to provide Australian evidence on both the extent and key determinants of discretionary disclosure in company annual reports of information

Abstract

Purpose

The purpose of this paper is to provide Australian evidence on both the extent and key determinants of discretionary disclosure in company annual reports of information about top executives' share rights, options and termination entitlement. Such information has value‐relevance to shareholders and the public, but prior evidence is lacking about the factors that influence top managements' decisions to voluntarily disclose or withhold personally sensitive details about their own remuneration.

Design/methodology/approach

The extent and nature of executive remuneration disclosure are obtained from the content analysis of annual reports of 191 Australian listed companies for the years 2003 and 2004, prior to a more detailed prescriptive regulatory environment occurring in this area when international financial reporting standards became effective in 2005. To explain the factors that could influence managements' decisions about the extent of discretionary disclosure details concerning their own remuneration, the perspectives of legitimacy theory and corporate governance structures are invoked. Relationships are hypothesized and tested between the extent of remuneration disclosure and the following variables: shareholder activism, media attention, company size, board composition and existence of a remuneration committee.

Findings

Regression results reveal significant relationships between these determinants and the extent of disclosures of rights, options and termination benefits of executives. These results suggested that, under a relatively unregulated environment, corporate management will react to community and shareholders' expectations by revealing personally sensitive information when their company is placed in a situation of higher shareholder and public scrutiny and when it is structured to meet expectations of good corporate governance.

Originality/value

This study advances knowledge of the influence that companies' legitimation circumstances and corporate governance structures can have on public disclosure decisions by management about the level of detail of their remuneration – information that is of high interest to shareholders and personally sensitive to management.

Details

Corporate Governance: The international journal of business in society, vol. 8 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Content available
Article

Mahdi Salehi, Hossein Tarighi and Malihe Rezanezhad

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage…

Abstract

Purpose

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

Design/methodology/approach

The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.

Findings

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.

Practical implications

Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.

Originality/value

The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

Details

Journal of Asian Business and Economic Studies, vol. 26 no. 1
Type: Research Article
ISSN: 2515-964X

Keywords

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Article

Vasco Sanchez‐Rodrigues, Andrew Potter and Mohamed M. Naim

The purpose of this paper is to verify a transport uncertainty triad model taking a supply chain perspective, and determine which different forms of uncertainty impact on…

Abstract

Purpose

The purpose of this paper is to verify a transport uncertainty triad model taking a supply chain perspective, and determine which different forms of uncertainty impact on transport operations. The aim is to qualitatively evaluate the different types of uncertainty impacting on transport operations rather than estimating the risk that each of them involved. The literature indicates that there are many factors that influence transport operations. This paper aims to determine the key factors that impinge practice.

Design/methodology/approach

On the basis of a literature review, a conceptual model was developed to categorise the different factors that impact on transport operations. In order to determine the credibility of this model and assess which factors are the main barriers to effective transport operations a series of focus groups involving UK logistics practitioners and policy makers was undertaken.

Findings

The findings indicate that the main drivers impacting on transport operations are delays, delivery constraints, lack of coordination, and variable demand/poor information. The consequence of these is to reduce the efficiency of transport operations. Also, in the overall focus groups' data, unplanned road congestion represents the biggest individual issue leading to uncertainty.

Research limitations/implications

The model is refined based only on participants' perceptions. Therefore, further empirical‐based research is needed to quantitatively validate it, for each cluster identifying the frequency with which it occurs and the impact on economic and environmental performance. This will further strengthen understanding of the main uncertainty causes within supply chains in the UK. The model should also be tested through the investigation of real‐world situations, measuring the marginal impact of logistics disruptions, in economic and environmental terms.

Practical implications

The paper highlights the importance of looking at the whole of the logistics triad when dealing with uncertainty, as often there are multiple sources involving the shipper, carrier and customer. Equally, the paper highlights the importance of external factors, and managers need to consider how to deal with these issues. Although the easiest approach is to accommodate them within operational plans, there is scope for engaging with policy makers to identify ways forward.

Originality/value

Many researchers have developed supply chain uncertainty models focusing mainly on manufacturing. Transport has traditionally been considered as a marginal activity within supply chains and it has not been explicitly taken into account in those frameworks. It is necessary to determine the forms of supply chain uncertainty that exist and their impact on transport operations, as they will define the performance of logistics operations.

Details

The International Journal of Logistics Management, vol. 21 no. 1
Type: Research Article
ISSN: 0957-4093

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Article

Xiao-xia Wang, Hai-ying Pan and Kun-kun Xue

This study aims to examine the relationship between an ownership structure with multiple large shareholders and corporate social responsibility (CSR) with regard to…

Abstract

Purpose

This study aims to examine the relationship between an ownership structure with multiple large shareholders and corporate social responsibility (CSR) with regard to Chinese-listed companies.

Design/methodology/approach

Multiple regression analysis was used on 4,940 samples of 884 listed companies in China for the period 2009–2017, to empirically test the influence of an ownership structure on enterprises’ fulfillment of social responsibility. Moreover, the propensity score matching–difference in differences and Heckman two-stage approaches were used for the robustness of the regression results.

Findings

The results show that ownership structures with multiple large shareholders can promote social responsibility. The check-and-balance ability of non-controlling large shareholders, corporate information transparency and corporate system environment moderate the relationship between multiple large shareholders and CSR engagement.

Originality/value

This paper complements prior studies on the ownership structure of multiple large shareholders. The findings enrich the literature on corporate governance and CSR. The results also reveal information about the situational factors, helping identify the mechanism through which the ownership structure of multiple large shareholders affects CSR.

Details

Chinese Management Studies, vol. 15 no. 1
Type: Research Article
ISSN: 1750-614X

Keywords

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Article

Sheela Devi D. Sundarasen, Tan Je-Yen and Nakiran Rajangam

The purpose of this paper is to examine the effect of board composition on corporate social responsibility (CSR) for selected Malaysian companies in Bursa Malaysia.

Abstract

Purpose

The purpose of this paper is to examine the effect of board composition on corporate social responsibility (CSR) for selected Malaysian companies in Bursa Malaysia.

Design/methodology/approach

The paper analyses board composition and CSR of Malaysian (family and non-family) firms using linear regression analysis.

Findings

The empirical findings indicate that non-executive directors (NEDs) and independent non-executive directors (INEDs) designate a negative relationship, while women on board indicate a positive relationship. The only variable that positively affects the level of CSR initiatives is the presence of women directors. As for family and non-family business, the main findings are: a positive relationship between NEDs and CSR initiatives in non-family business and a negative relationship between INEDs and CSR for family-controlled business.

Research limitations/implications

This paper is limited only to selected companies on Bursa Malaysia over a period of two years. The paper suggests that board composition in an emerging market is relatively ineffective in improving CSR initiatives, with the exception of women on board. This is more prevalent in family business, as they do not seem to contribute toward humanizing or cultivating CSR in their companies.

Practical implications

This paper can be used as a reference by regulatory bodies to further investigate on the means as to how board composition can further contribute toward CSR initiatives, as these board members have inherent authorities and decision-making power. Composition and role of women directors in board needs to be further deliberated.

Originality/value

This paper contributes to the existing literature in terms of the roles of board composition on CSR initiatives. It further highlights the difference in the aforementioned relationship between family and non-family business.

Details

Corporate Governance: The International Journal of Business in Society, vol. 16 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

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Article

Jose Maria Gonzalez-Gonzalez and Constancio Zamora Ramírez

– This paper aims to identify and analyze the factors contributing to the decision of organizations to disclose carbon information, as well as its transparency level.

Abstract

Purpose

This paper aims to identify and analyze the factors contributing to the decision of organizations to disclose carbon information, as well as its transparency level.

Design/methodology/approach

The Tobit regression is used to analyze the results of the Spanish companies that were invited in 2012 to respond to the Carbon Disclosure Project (CDP) questionnaire. The results of this study are interpreted according to the legitimacy and stakeholder theories.

Findings

The results show that the probability of carbon disclosure and its transparency level are explained by the influence of pressures from society, markets, shareholders and international interactions. In the Spanish case, the factors that have shown a stronger influence are the size of the company, financial risk, their listing in the IBEX35 and FT500 indexes and the ownership concentration.

Originality/value

One of the main contributions of this study to the previous literature lies in the used research method. Thus, while previous studies analyze the factors that can determine whether companies disclose carbon information, this paper has also considered the quantification and differentiation of the effect of these factors on the probability of supplying this information, as well as obtaining a higher score in the CDP questionnaire, representing a higher transparency level in the information provided. For this objective, the usefulness of the Tobit regression is to be highlighted.

Details

International Journal of Climate Change Strategies and Management, vol. 8 no. 1
Type: Research Article
ISSN: 1756-8692

Keywords

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Article

Md. Tofael Hossain Majumder, Aklima Akter and Xiaojing Li

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

Abstract

Purpose

This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).

Design/methodology/approach

Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across studies. The study uses the meta-analysis instrument developed by Hunter et al. (1982).

Findings

The investigation finds a significant positive association between board size, the frequency of board meetings and auditors’ credibility with CSD. Both the managerial and concentrated ownership have a significant but negative association with CSD. In contrast, board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership and institutional ownership are insignificantly and positively associated with CSD. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study.

Originality/value

This paper adds significance to the extant academic literature as well as assists the appropriate policy maker in assessing the determinants of CSD from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.

Details

International Journal of Accounting & Information Management, vol. 25 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

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Article

Sumit K. Lodhia

This study seeks the views of environmental and communication managers in three mining companies on the use of the world wide web for environmental communication.

Abstract

Purpose

This study seeks the views of environmental and communication managers in three mining companies on the use of the world wide web for environmental communication.

Design/methodology/approach

Interviews were utilised to gather data for this research.

Findings

Prior literature on web‐based environmental communication has a primary emphasis on the content of environmental disclosure on web sites. It is highlighted in this paper that one must move beyond merely analysing web sites for environmental information in order to gain an in‐depth understanding of the practice of web‐based environmental communication.

Research limitations/implications

Very few studies to date have sought the opinions of corporate executives on the web‐based environmental communication practice of their companies and this study addresses this gap in the literature.

Practical implications

This study obtains “first hand knowledge” of web‐based environmental communication in Australia's minerals industry through its interviews.

Originality/value

The study provides an in‐depth understanding of current web‐based environmental communication practices in an environmentally sensitive industry and suggests that both technical and socio‐political factors impact current practices. This has implications for the choice of theoretical perspectives for analysing web‐based environmental communication practices.

Details

Journal of Accounting & Organizational Change, vol. 2 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

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