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1 – 10 of over 20000In Chapter 2, the author will develop the theoretical framework of the sociological analysis of youth delinquency in SEA. The author will introduce the control theory (both…
Abstract
In Chapter 2, the author will develop the theoretical framework of the sociological analysis of youth delinquency in SEA. The author will introduce the control theory (both self-control and social control), in order to understand under what circumstances youths are more and less likely to behave in a deviant manner. The author will, then, mention the general strain theory, to draw the relationships between the encounters of negative life events, the development of strain, and the disposition to perform delinquency. The author will also, address the cultural deviance and social learning theories that help justify the expression of juvenile delinquency from a sociocultural perspective, alongside pathing the way to explaining how social costs of youth delinquency can be raised by policy amendments in order to mitigate adolescents’ exercises of smoking, drinking and sexual misconduct behaviours. In this chapter, the author will highlight how poverty, the availability of delinquent opportunities, peer influence and pressure, a lack of parental and school socialisation, and deviant social and cultural norms are all risk factors for youth delinquency.
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Abdullah Oguz, Nikhil Mehta and Prashant Palvia
This study aims to develop a unified theoretical framework that presents a cohesive picture of workplace cyberbullying to better understand the interplay between cyberbullying…
Abstract
Purpose
This study aims to develop a unified theoretical framework that presents a cohesive picture of workplace cyberbullying to better understand the interplay between cyberbullying, its effects on organizations and organizational controls enacted to contain these effects.
Design/methodology/approach
The study conducts a theoretical review of the workplace cyberbullying literature between 2005 and 2021 drawing upon existing literature and two important theories, the routine activities theory and control theory. The final sample of 54 empirical papers represents a comprehensive body of literature on cyberbullying published across various disciplines.
Findings
A theoretical model of workplace cyberbullying is developed, which highlights major antecedents to workplace cyberbullying and its impact on individual employees as well as organizations.
Originality/value
As firms increasingly rely on information and communication technologies (ICTs), the misuse of ICTs in the form of cyberbullying is also increasing. Workplace cyberbullying severely hurts an organization’s employees and compromises the efficacy of its information systems. Fortunately, various controls can be utilized by firms to minimize workplace cyberbullying and its attendant costs. In all, eleven propositions are offered, providing a robust agenda for future research. The authors also offer insights for practitioners on how to minimize cyberbullying in the workplace and its damaging effects.
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Jan A. Pfister, Peeter Peda and David Otley
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management…
Abstract
Purpose
The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.
Design/methodology/approach
The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.
Findings
The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.
Originality/value
The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.
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Saddam A. Hazaea, Ebrahim Mohammed Al-Matari, Najib H.S. Farhan and Jinyu Zhu
In recent years, mandatory rules and regulations were issued to stress the importance of increasing gender diversity in companies, assuming that gender diversity would enhance…
Abstract
Purpose
In recent years, mandatory rules and regulations were issued to stress the importance of increasing gender diversity in companies, assuming that gender diversity would enhance financial performance. Thus, the purpose of this paper is to review recent research concerning board gender diversity and its impact on financial performance for the period of 2002 to 2022.
Design/methodology/approach
Using the Web of Science and Scopus databases, 152 studies were analyzed, out of 91 high-impact journals. The analysis focuses on discussing the moderating, mediating and controlling variables and exploring the theories and theoretical foundations that are most prevalent in the literature.
Findings
The findings indicated an incompatibility between the results of the studies on the impact of gender diversity on financial performance. In addition, results showed the majority of studies focused on discussing the controlling variables associated with the company compared to the variables related to employees or the surrounding environment. On the other hand, the results also showed widespread use of the theoretical basis with the development of new theories in the recent period in parallel with the increase in the literature.
Originality/value
The results of this study help to reconcile the findings of the different and conflicting literature by presenting the perception that the efficacy of the positive impact of gender diversity on financial performance is related to several organizational and environmental factors that companies have to consider.
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Despite the growing concern about security breaches and risks emerging from Shadow IT usage, a type of information security violation committed by organizational insiders, this…
Abstract
Purpose
Despite the growing concern about security breaches and risks emerging from Shadow IT usage, a type of information security violation committed by organizational insiders, this phenomenon has received little scholarly attention. By integrating the dual-factor theory, unified theory of acceptance and use of technology (UTAUT) and social control theory, this research aims to examine facilitating and deterring factors of Shadow IT usage intention.
Design/methodology/approach
An online survey was performed to obtain data. As this study aims at investigating the behavior of organizational insiders, LinkedIn, an employment-oriented network site, was chosen as the main site to reach the potential respondents.
Findings
The results show that while performance expectancy, effort expectancy and subjective norms considerably impact intention to use Shadow IT, personal norms and sanctions-related factors exert no influence. Besides, an organizational factor of ethical work climate is found to significantly increase individual perceptions of informal controls and formal controls.
Originality/value
This work is the first attempt to extend the generalizability of the dual-factor theory and UTAUT model, which primarily has been utilized in the context of system usage, to the new context of information security. This study is also one of few studies that simultaneously take both organizational and individual factors into consideration and identify its impacts on user's behaviors in the information security context.
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Yu Wang, Daqing Zheng and Yulin Fang
The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore…
Abstract
Purpose
The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore the factors that influence the information-control behavior of ESN users when continuously sharing information.
Design/methodology/approach
This study specifies the information-control behaviors in the “wall posts” channel and applies communication privacy management (CPM) theory to analyze the effects of the individual-specific factor (disposition to value information), context-specific factors (work-relatedness and information richness) and risk-benefit ratio (public benefit and public risk). Data on actual information-control behaviors extracted from ESN logs are examined using multilevel mixed-effects logistic regression analysis.
Findings
The study's findings show the direct effects of the individual-specific factor, context-specific factors and risk-benefit ratio, highlighting interactions between the individual motivation factor and ESN context factors.
Originality/value
This study reshapes the relationship of CPM theory boundary rules in the ESN context, extending information-control research and providing insights into ESNs' information-control practices.
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Power is one of the single most critical concepts for understanding industrial relations management. Yet, despite having been subject to much scholarly attention, existing…
Abstract
Purpose
Power is one of the single most critical concepts for understanding industrial relations management. Yet, despite having been subject to much scholarly attention, existing research often implicitly assumes an organizational level of behavior or examines influence tactics within the confines of an individual-level dyad. This has led to a limited understanding of influence exercises involving a third person. Motivated to advance the understanding of this phenomenon, this study aims to explore how boundary spanners from a buying organization influence supplier representatives by involving a third person.
Design/methodology/approach
This study uses a longitudinal single case study design grounded in social control theory. Data consist of interviews, observations and documents collected over a period of 27 months in a global sourcing context.
Findings
The findings demonstrate how the influence agent from the buying organization can invoke a third person’s mediated and nonmediated social power base through either direct or indirect social control mechanisms. With these findings, this paper makes a novel theoretical contribution by developing a deeper understanding of underexposed social influence tactics unfolding in individual-level triads.
Practical implications
This study offers boundary spanning managers with practical insights into subtle and indirect forms of social influence with which they can influence external exchange partners.
Originality/value
To the best of the authors’ knowledge, this study is the first to draw on social control theory to examine interpersonal influence tactics in buyer-supplier relationships. By integrating this theoretical perspective with extant research on social power, this study emphasizes the importance of considering how the influence agent mobilizes a third person’s social influence base.
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Hong-Sen Yan, Zhong-Tian Bi, Bo Zhou, Xiao-Qin Wan, Jiao-Jun Zhang and Guo-Biao Wang
The present study is intended to develop an effective approach to the real-time modeling of general dynamic nonlinear systems based on the multidimensional Taylor network (MTN).
Abstract
Purpose
The present study is intended to develop an effective approach to the real-time modeling of general dynamic nonlinear systems based on the multidimensional Taylor network (MTN).
Design/methodology/approach
The authors present a detailed explanation for modeling the general discrete nonlinear dynamic system by the MTN. The weight coefficients of the network can be obtained by sampling data learning. Specifically, the least square (LS) method is adopted herein due to its desirable real-time performance and robustness.
Findings
Compared with the existing mainstream nonlinear time series analysis methods, the least square method-based multidimensional Taylor network (LSMTN) features its more desirable prediction accuracy and real-time performance. Model metric results confirm the satisfaction of modeling and identification for the generalized nonlinear system. In addition, the MTN is of simpler structure and lower computational complexity than neural networks.
Research limitations/implications
Once models of general nonlinear dynamical systems are formulated based on MTNs and their weight coefficients are identified using the data from the systems of ecosystems, society, organizations, businesses or human behavior, the forecasting, optimizing and controlling of the systems can be further studied by means of the MTN analytical models.
Practical implications
MTNs can be used as controllers, identifiers, filters, predictors, compensators and equation solvers (solving nonlinear differential equations or approximating nonlinear functions) of the systems of ecosystems, society, organizations, businesses or human behavior.
Social implications
The operating efficiency and benefits of social systems can be prominently enhanced, and their operating costs can be significantly reduced.
Originality/value
Nonlinear systems are typically impacted by a variety of factors, which makes it a challenge to build correct mathematical models for various tasks. As a result, existing modeling approaches necessitate a large number of limitations as preconditions, severely limiting their applicability. The proposed MTN methodology is believed to contribute much to the data-based modeling and identification of the general nonlinear dynamical system with no need for its prior knowledge.
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Xiangfei Zeng, Ting Zhang and Yafei Zu
This paper aims to investigate the law and logic mechanism of management control matching pattern and company strategy aggressiveness under different strategies by textual…
Abstract
Purpose
This paper aims to investigate the law and logic mechanism of management control matching pattern and company strategy aggressiveness under different strategies by textual analysis, based on the empirical data of Chinese A-share listed companies during the period from 2010 to 2018. Additional analyses further investigate the moderating effect of environmental uncertainty and R&D intensity on the relationship between management control matching type and strategy aggressiveness. The conclusion can help relevant departments to develop management control theory and method system with Chinese characteristics and provide theoretical reference for the matching mode of dual control.
Design/methodology/approach
This paper uses the text analysis method. The main explanatory variables are analyzed using the computer SQL Server database software through the relevant text of the board of directors report in the company annual report. Other financial data came from the CSMAR database, excluding ST and PT and companies with missing data, and 16,902 samples were finally obtained. This paper conducted statistical analysis through Stata12.
Findings
This paper shows that the matching pattern between formal and informal control is divided into three types. They have different impacts on strategy aggressiveness. Specifically, consistent matching type II significantly positively influences the aggressiveness of offensive strategy. Consistent matching type I significantly positively influences the aggressiveness of defensive strategy. Complementary matching type I significantly positively influences the aggressiveness of analytical strategy. Additional analyses find that compared with non-high-tech companies, high-tech companies have more significant influence on the relationship between management control matching pattern and company strategic aggressiveness. And compared with other two “strategy-control” matching patterns, both environmental uncertainty and product innovation have more significant influence on the relationship between consistent matching II and offensive strategy aggressiveness.
Originality/value
To the best of the authors’ knowledge, this paper divides the formal and informal control matching patterns of management control into three categories for the first time. It examines the relationship between the formal and informal control matching of management accounting and the degree of strategy aggressiveness. The conclusion provides new empirical evidence to promote the effective implementation of development strategies for companies. It can help relevant departments to develop management control theory and method systems with Chinese characteristics and provide theoretical references for the matching mode of dual control.
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Md Jahidur Rahman, Hongtao Zhu and Md Moazzem Hossain
From an agency perspective, the authors investigate whether family ownership and control configurations are systematically associated with a firm's choice of auditor and audit…
Abstract
Purpose
From an agency perspective, the authors investigate whether family ownership and control configurations are systematically associated with a firm's choice of auditor and audit fees. Agency theory is an economic theory that purposes the existence of a contract between two parties, principals and agents. Auditor choice and audit fees by family firms provide interesting insights given the unique nature of the agency problems faced by such firms.
Design/methodology/approach
The authors employ Big-4 auditors (PWC, KPMG, E&Y and Deloitte) as a proxy for high quality auditor (Big N) for the auditor choice model. For the audit fee model, the dependent variable is the natural logarithm of audit fees (LnAF). The authors use two measures for family firm as explanatory variables: (1) a dummy variable (FAM_Control), which equals one if the firm is classified as a family firm and (2) FAM_Ownership, which is an indicator variable with a value of one if a firm has family members who hold CEO position, occupy board seats, or hold at least 10% of the firm's equity. Data of Chinese listed firms from 2011 to 2021 are used. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.
Findings
The findings suggest that compared with non-family firms, Chinese family firms have a less tendency to employ Big-4 auditors due to less severe agency problems between owners and managers. Additionally, Chinese family firms sustain higher audit fees than non-family firms. Similar to the prior literature, however, Chinese family firms audited by Big-4 auditors incur lower audit fees than family firms audited by non-Big-4 auditors in this study. In contrast to young-family firms, old-family firms are less likely to pick top-tier auditors and sustain lower audit fees. Consistent and robust results are found from endogeneity tests and sensitivity analyses.
Originality/value
The empirical evidence provides a unique insight, for accounting practitioners, policymakers, family owners and other capital market participants concerning the diverse effects of various family ownership and control features on selecting high-quality auditors and audit fees. This study advances the understanding, showing that a lower demand for audit quality occurs in Chinese family firms as they encounter less severe Type I agency problems. However, the more severe Type II agency problems in Chinese family firms sustain higher audit fees due to higher audit risk and greater audit effort.
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