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Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 April 2023

Ritika Dongrey and Varsha Rokade

The social exchange theory (SET) and the principle of reciprocity advocate the give and take relationship between counterparts. Perceived justice and fairness engage employees in…

Abstract

Purpose

The social exchange theory (SET) and the principle of reciprocity advocate the give and take relationship between counterparts. Perceived justice and fairness engage employees in pro-organizational behavior, while perceived injustice or biases invoke anti-organizational behavior. On similar grounds, the current research aims to find the relationship between employee perception regarding “hiring and retention of diverse employees (HRDE),” “affective commitment,” and “counterproductive work behavior (CWB).” Furthermore, assessing differences in the perception of age diversity concerning studied variables.

Design/methodology/approach

The data for the current study were collected from various private organizations in India with a sample size (n = 457). The data were further analyzed using factor analysis, regression analysis and analysis of variance.

Findings

Unlike previous research, the findings suggested a positive effect of the variable “hiring and retention of the diverse workforce” on both “affective commitment” and “CWB.” Interestingly, “affective commitment” also indicated a positive relationship with CWB. Further, various age groups showed differences in the perception of “affective commitment” and not “HRDE” and “CWB”.

Originality/value

The findings of the study not only focus on the brighter side of becoming a more diverse workplace (i.e. higher affective commitment) but also highlights the side effects (i.e. CWB) aiding management to be mindful for effective, sustainable management and creation of psychological safe work environment for all.

Details

Kybernetes, vol. 53 no. 8
Type: Research Article
ISSN: 0368-492X

Keywords

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