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Scanning both the academic and popular business literature of the last 40 years puzzles the alert reader. The variety of prescriptions of how to be successful (effective, performing, etc.) 1 Organizational performance, organizational success and organizational effectiveness will be used interchangeably throughout this paper.1 in business is hardly comprehensible: “Being close to the customer,” Total Quality Management, corporate social responsibility, shareholder value maximization, efficient consumer response, management reward systems or employee involvement programs are but a few of the slogans introduced as means to increase organizational effectiveness. Management scholars have made little effort to integrate the various performance-enhancing strategies or to assess them in an orderly manner.

This study classifies organizational strategies by the importance each strategy attaches to different constituencies in the firm’s environment. A number of researchers divide an organization’s environment into various constituency groups and argue that these groups constitute – as providers and recipients of resources – the basis for organizational survival and well-being. Some theoretical schools argue for the foremost importance of responsiveness to certain constituencies while stakeholder theory calls for a – situation-contingent – balance in these responsiveness levels. Given that maximum responsiveness levels to different groups may be limited by an organization’s resource endowment or even counterbalanced, the need exists for a concurrent assessment of these competing claims by jointly evaluating the effect of the respective behaviors towards constituencies on performance. Thus, this study investigates the competing merits of implementing alternative business philosophies (e.g. balanced versus focused responsiveness to constituencies). Such a concurrent assessment provides a “critical test” of multiple, opposing theories rather than testing the merits of one theory (Carlsmith, Ellsworth & Aronson, 1976).

In the high tolerance level applied for this study (be among the top 80% of the industry) only a handful of organizations managed to sustain such a balanced strategy over the whole observation period. Continuously monitoring stakeholder demands and crafting suitable responsiveness strategies must therefore be a focus of successful business strategies. While such behavior may not be a sufficient explanation for organizational success, it certainly is a necessary one.

The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, & Williams, 2016; Hoi, Wu, & Zhang, 2013). In this study, I aim to identify a causal relationship between CSR and tax planning, leveraging the staggered adoptions of constituency statutes in US states, which is a plausibly exogenous shock to firms' emphasis on their social responsibility. In general, the statutes permit firm directors to consider the interests of all constituents when making business decisions, including those who benefit from firms paying their fair share of income taxes. Thus, the adoption of the statutes raises the importance of firms' social responsibility in paying income taxes. Employing a staggered difference-in-differences (DiD) method, I find that firms incorporated in states that have adopted constituency statutes exhibit significantly higher effective tax rates (ETRs) based on current tax expense. This causal relationship suggests that managers, with the legitimacy to consider the social impact of tax avoidance, become less aggressive in tax planning. I further find that the effect of adoption is stronger for financially unconstrained firms and firms in retail businesses, where the demand (cost) for tax avoidance is lower (higher). Finally, I show that my main results are driven by firms located in states with a high sense of social responsibility and firms with high levels of tax avoidance prior to the adoption. Overall, the findings in this chapter contribute to the literature by delineating a negative causal relationship between CSR and tax avoidance and identifying a positive social impact brought by the passage of constituency legislation.

The concept of “information experience” is rather new in information research. Conceptually, it draws from user-centered approaches to information studies. When applied to research on legislators, it could take the form of a social approach, espoused by Chatman, where context is inalienable from human action. In analyzing legislators’ constituency information practices, context constituted political, social, and economic circumstances, and these provided mitigating factors in information activities. Gender manifested in the sexual division of labor, the unequal expectations of female MPs and interactions in the home. This had implications for information acquisition. Large constituency and gender concerns had an impact on women’s information activities and experience of representation.

Recent interest in constituency theory, coupled with the concern of the quality movement for meeting the needs of the internal and external “customers” of organizations leads HR managers to think about their jobs in terms of the stakeholders or constituents who have influence or impact on HR job performance. When the HR job is considered in terms of its any constituents, it becomes apparent that within any organization there are many different interacting groups that HR managers must satisfy, or who have rights or a stake in what HR does. Moreover, each comes with distinct and sometimes conflicting needs. Discusses the importance of HR constituencies and how they can affect the HR function′s ability to operate successfully, and to use theory to suggest how the HR manager can retain effectiveness in a setting characterized by pressures from competing constituencies.

The purpose of this paper is to describe and critically evaluate the systems of accounting and accountability for the Constituency Development Fund (CDF) in Kenya. It suggests a new framework of accounting and accountability that places the goals and aspirations expressed in public discourse at the centre of accountability.

The theoretical insights of Bourdieu and Foucault are mobilized so as to tease out the nature of power relations between the various fields associated with the CDF in Kenya. The study analyses newspaper commentaries as text for identifying the main themes associated with the management of the CDF in Kenya.

The paper finds that the CDF's systems of accounting and accountability are skewed towards the needs of centralized national planning and development, contrary to its expressed aim of bringing about citizens' participation in development.

Use of newspaper commentaries and reports does not necessarily represent the views of the majority of the people of Kenya.

A new framework is suggested which places the goals and aspirations of public discourse at the centre of accounting with the various capitals suggested by these goals and aspirations forming the dimensions on which the CDF can be accounted for. Novel forms of accounting and accountability are suggested which include presentation of CDF implementation and results at public forums where the managers of CDF can be interrogated on the basis of the goals and aspirations expressed in public discourse.

Study of the CDF systems of accounting and accountability is a unique contribution to accounting for development in developing countries.

The purpose of this paper is to examine political accountability to the voter in India by studying re-election patterns in 14 major states categorized as leading and lagging during the period 1952–2015.

This study has computed a state-wise re-election index by taking the ratio of the number of constituencies exhibiting re-election in four consecutive terms during 1952–1999 to the total number of constituencies in the state. The time-invariant re-election index as of the year 1999 is used to estimate the impact of the re-election on per capita state income during 2001–2015. This paper has used the correlated random effects estimation procedure that considers the state-specific unobserved factors while using a time-invariant regressor to ascertain the impact of re-election.

This study finds that persistent re-election does not seem to lead to better development outcomes. When this study computes the re-election index by excluding constituencies that are underdeveloped both in the economic and social spheres, this paper finds the asymmetric impact of re-election for the leading and the lagging states. The findings suggest that historical institutions in the laggings states could be driving the empirical results. The empirical findings are corroborated by the relatively poor availability of basic amenities in constituencies exhibiting persistent re-election when compared to the state average.

The findings suggest that the provision of re-election without term limits may need to be revisited in the lagging states for better political accountability.

First, the authors study the pattern of constituency-wise re-election to compute state-wise re-election index to capture persistent re-election. Second, the authors assess the development status of a constituency by mapping it to the development indicators of the district in which the constituency is located. This paper considers both economic as well social indicators of development. Third, the time-invariant nature of the re-election index helps to address reverse causality while studying the impact of re-election on development. Fourth, the authors use a novel econometric methodology to study the impact of the re-election on development given the time-invariant characteristic of the re-election index.

The paper argues that some conventional tools guiding innovation processes inadequately analyse problems arising from blending telematics with public service integration in areas of complex service provision. Also uses Molina’s diamond of alignment, and Nicoll’s contextual usability conceptual approaches to analyse a case study on the introduction of smart housing in West Lothian, Scotland.

The purpose of this paper is to explore the use of Twitter by Members of the Scottish Parliament (MSPs) for the provision of constituency-related information, or in support of their constituency service work.

Content analysis of 10,411 tweets sent by the 105 MSPs on Twitter during four weeks in early-2014.

While there was some evidence of MSPs on Twitter acting as a promoter of local community interests and as a conduit for information on local policy issues and events, their tweets were dominated by the wider, national, political agenda and by the Scottish independence debate. Compared with their online behaviour as parliamentary candidates three years earlier, MSPs placed an even greater emphasis on the one-way broadcast of information to their followers. They were reluctant to respond to contentious local policy questions, or to enter into any visible, meaningful, political debate with their constituents.

Although the research was conducted seven months before the Scottish independence referendum on 18 September 2014, the independence debate still dominated proceedings on Twitter. It might, therefore, be appropriate to revisit MSPs’ use of Twitter at some point during a truer “peacetime” period.

This is the first systematic content analysis of tweets sent by all MSPs on Twitter. It allows the authors to compare their actual Twitter use with that envisaged by the Scottish Parliament, as a way of MSPs communicating about their work and engaging with their constituents.

This paper sets out to report on research by the authors into the development and application of four extensions to Ashby's Law of Requisite Variety (LoRV) that increase its utility in the arena of unplanned changes in hegemonic control of designed complex socio‐technical systems/digital eco‐systems in the built environment that are structurally dynamic or emergent.

Research on which the paper is based focused on exploration of classical systems approaches to the design of complex socio‐technical systems in which ownership, power, control and management of structure and benefit generation and distribution are distributed, dynamic and multi‐constituent. Support for development of these four extensions to Ashby's Law comes from observation of four decades of socio‐technical systems development along with critical thinking that combined systems analysis theories with theories and findings from fields of hegemonic analysis, design research, management, management information systems, behaviour in organisations and sociology.

The paper outlines application of four new extensions to LoRV in relation to unplanned changes in distributions of power, ownership, control, benefit generation and benefit distribution in complex socio‐technical systems/digital eco‐systems in the built environment that are emergent or have changing structures. Three of these extensions have been outlined earlier in relation to the design of learning object‐based e‐learning systems. The fourth extension builds on these via application of Coasian analysis. The paper also describes a suite of five guidelines to assist with the design of complex socio‐technical systems derived from the four extensions to Ashby.

The four extensions of Ashby's Law that underpin the design guidelines in this paper are deduced from observation and critical analysis rather than being “proven” empirically. They are derived from observation of the behaviour of real‐world complex systems together with critical analytical thinking that integrated theory and research findings from a range of disciplines where each informs understanding of hegemonic aspects of emergent complex socio‐technical systems involving multiple, changing constituencies, and evolving system structures.

A design method is derived comprising five design guidelines for use in pre‐design and design of complex socio‐technical systems/digital eco‐systems in the built environment.

The paper describes the application of four new extensions to LoRV that extend the analytical role of Ashby's Law in diagnosis of changes in power relations and unintended design outcomes from changes in the generation and control of variety in complex, multi‐layered and hierarchical socio‐technical systems that have multiple stakeholders and constituencies. From these, a suite of five new design guidelines is proposed.

To test how responsiveness to key organizational stakeholders (owners, customers, employees) is related to organizational effectiveness (OE). Focused versus balanced strategies of responsiveness are compared.

Employs Boolean algebra to study performance of 69 companies in three industries over a ten‐year period. Responsiveness to key stakeholders and performance are measured using publicly available data provided by these organizations (Compustat by Standard & Poor's).

Provides evidence that balanced responsiveness to multiple constituencies is more likely to lead to high OE than focused responsiveness to a single one. Trade‐offs in responsiveness to key stakeholders are found supporting the idea that serving multiple interests is challenging. Most results are not industry‐specific – the usefulness of a balanced strategy of responsiveness may be generalized.

Responsiveness embraces organizational behaviors not covered by accounting information. Development of more comprehensive responsiveness measures may be a fruitful avenue for further research. Analyses are limited to a subset of key stakeholders and three industries.

Provides evidence that organizations avoiding extreme unresponsiveness to any of its key stakeholders are more effective. Aiming for above‐average responsiveness to any constituency only pays off if no other constituency simultaneously enjoys below‐average responsiveness.

This article develops a comprehensive methodological framework to assess strategies comparing balanced versus focused responsiveness to multiple organizational constituencies. Empirical results should be of relevance to strategy practitioners and scholars alike.