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In this article, the authors draw-upon an extended unified theory of acceptance and use of technology (UTAUT) and propose a research model involving performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC) and competitive pressure (CP) as potential salient factors explaining the adoption of digitalization in European SMEs. The authors also postulate that there may be cross-cultural differences, thereby leading us to include the country as a moderator in the model.

The authors validate this model with a cross-cultural sample involving 188 owner-managers from the Czech Republic and Slovakia and through the partial least square structural equation modeling (PLS-SEM) techniques as well as multi-group analysis.

The results using the study’s global dataset indicate that PE, FC and CP significantly affect owner-managers intentions toward digitalization in SMEs. The authors’ application of the multi-group analysis also suggests that although the two countries differ in digitalization adoption intention, the differences are statistically insignificant. In the conclusion, the authors highlight several implications these findings have for theory and practice.

The authors recommend that the providers of emerging digital technologies should improve on the performance features of those technologies and ensure they are relevant to the SMEs. By doing so, the adoption of digitalization will grow, because owner-managers of SMEs will have the confidence that adopting such technologies will improve their operations. Second, SMEs are required to provide adequate organizational and technical infrastructure to support digitalization adoption.

Aside from being among the few attempts to extend the explanatory power of UTAUT with PE, EE, FC and CP in investigating digitalization adoption in SMEs context, this study also validates its model with rigorous methodological approach as well as three datasets (global, Czech Republic and Slovakia) thereby strengthening the validity of the results.

Coopetition is ubiquitous in the economy, but managing effectively this type of relationship between firms remains a challenge for many organizations. This paper investigates the coopetition within corporate groups and focus on factors that determine the simultaneous competition and cooperation between subsidiaries therein.

Drawing on a dataset of 121 corporate groups listed on the Warsaw Stock Exchange (WSE), this paper theoretically advances and empirically validates the impact of 18 factors which determine the coopetition relationship.

This study's findings confirm the importance of an organizational design among external and internal drivers of intrafirm coopetition. However, the role of an environmental uncertainty as a driver of intrafirm coopetition is not proven. Furthermore, the paper finds that internal determinants explain the phenomenon of coopetition between subsidiaries within a corporate group more than determinants related to the environment.

The paper contributes to the coopetition theory by empirical identification of drivers of intrafirm coopetition and advances the corporate groups studies by exploring internal relationships (cooperation and competition) and the determinants therein.

This study aims to investigate the favourable conditions that influence transgenerational value transmission (TVT), value acceptance and value similarity between generations in indigenous African business-owning families.

This study adopts a multiple case study design and draws on semi-structured face-to-face interviews to collect data from participants in seven indigenous Black business-owning families located in South Africa. The software ATLAS.ti was utilised to manage the data and reflexive thematic analysis was undertaken.

The analysis reveal four themes describing how transmission factors facilitate favourable conditions for successful TVT in IBSA business-owning families, namely, authoritarian parenting, a loving and connected family relational climate, the continuous reinforcement of autonomy during childhood development and family authenticity in the face of societies dominant values climate. Furthermore, value similarity is perceived to exist among the different family generations in the business-owning families.

This study is among the first to adopt the value acquisition model to empirically examine successful TVT and examine the extent of value similarity or dissimilarity, using the business-owning family as the unit of analysis. Novel contributions to family business literature and practices are proposing a model for TVT in an African context and studying relationships from a business-owning family perspective. The model for TVT could be used to socialise the NextGen members into value sets and behaviours that help business-owning families preserve their entrepreneurial legacy and family business longevity.

In recent decades, childhood in Japan has undergone significant transformations. Government policies geared at boosting women's labor force participation, a declining fertility rate, rising costs of having children on the one hand, and increased spending on public childcare and support measures for families, on the other hand, contribute to these ongoing changes. Having only one child is becoming the norm while mothers' role in society is shifting. The traditional family structure is moving from the previously predominant male breadwinner model to more dual-earner families. Children now spend significant amounts of time in care and education institutions.

In this chapter, we analyze current configurations of early childhood in institutions and the family from a policy perspective and regarding children's predominant education and care arrangements. Drawing on various survey data sets and evidence from demographic statistics to pedagogical ethnographies, we look at how childcare policies and families reshape the organization of children's lives and outline how institutions and educators create learning experiences aligned with the values of a collectivist society. However, despite being deeply rooted in traditional child-rearing goals, many parents also subscribe to rigorous educational arrangements from early childhood onwards to prepare children for success in a competitive education system. The chapter finishes with an outlook on future directions of how policymakers and the ongoing institutionalization of childhood continue to change children's lives.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

This chapter examines the phenomenon of internet users attempting to report and prevent online child sexual exploitation (CSE) and child sexual abuse material (CSAM) in the absence of adequate intervention by internet service providers, social media platforms, and government. The chapter discusses the history of online CSE, focusing on regulatory stances over time in which online risks to children have been cast as natural and inevitable by the hegemony of a “cyberlibertarian” ideology. We illustrate the success of this ideology, as well as its profound contradictions and ethical failures, by presenting key examples in which internet users have taken decisive action to prevent online CSE and promote the removal of CSAM. Rejecting simplistic characterizations of “vigilante justice,” we argue instead that the fact that often young internet users report feeling forced to act against online CSE and CSAM undercuts libertarian claims that internet regulation is impossible, unworkable, and unwanted. Recent shifts toward a more progressive ethos of online harm minimization are promising; however, this ethos risks offering a new legitimizing ideology for online business models that will continue to put children at risk of abuse and exploitation. In conclusion, we suggest ways forward toward an internet built in the interests of children, rather than profit.

It is predicted that micromanagement may become a growing workplace concern post-Covid-19, with managers grappling for control in the current hybrid/remote working environment. This will be happening at a time when millennials represent half of the working population. This study contributes to existing literature and provides an overall appreciation of the complexities of micromanagement and how it impacts millennials' followership styles.

A quantitative study was undertaken and a series of hypotheses were tested. The target sample for this research was the millennial cohort aged between 24 and 41. Data were analysed using SPSS.

This paper confirmed that “unfavourable followership styles” consisted of various negative followership reactions such as anxiety, demotivation, dissatisfaction, disengagement, reduction in support for managers, limited upward feedback, team conflict, reduced productivity and innovation due to fear of making mistakes ultimately facilitating a toxic workplace. Essentially, this research validated the notion that in order to create a sustainable organisation post-Covid-19, HR professionals must take proactive measures to mitigate this form of harmful leadership.

Data weaknesses transpire where respondents have never interacted with a micromanager in reality. Therefore, perceived reactions to a hypothetical micromanager may differ from those respondents who were exposed to micromanagers.

A lack of research exists on the intersection of micromanagement and millennials' followership styles and as such this paper bridges that gap.

The implications of multiple organizational identities for branding research have been scarcely considered. This paper aims to explore what sources of identity internal stakeholders use to construct organizational identities and corporate identities, and identify how diversity emerges in the perceived identities across various stakeholders.

The empirical study includes 59 in-depth interviews with internal stakeholders in a business-to-business service company.

Employees may perceive identity diversity as a strategic benefit for the company, and employees may not identify with a uniform corporate identity. The corporate identity could become more identifiable for employees through managerial recognition of different dimensions of identity diversity, such as multiple professional and locational identities.

The study bridges insights between organizational identity and corporate identity and problematizes identity coherence and consistency as strategic principles for corporate branding by proposing an alternative approach guided by identity diversity. Additionally, the study discusses identity diversity-based approaches to internal branding and co-creation in branding.

Stereotypes are simplified and widely shared visions held by a social group regarding a place, object, event or recognizable set of people united by certain characteristics or qualities. They are “dangerous” mental models because they are widely disseminated, devious and capable of acting even unconsciously in individuals, social groups and organizations altering the rationality of assessments and choices and producing discrimination and prejudice. Stereotypes acritically extend from a characteristic of a significant percentage of a category to the totality of individuals. The process of generalization triggered by a stereotype produces the error of discrimination and prejudice. There are numerous forms of stereotypes, but this study takes into account gender stereotypes because they act pervasively, often subtly, to reduce “productivity”. People who are aware of being discriminated perceive an unsatisfactory fulfillment of their motivations, which reduces their incentive to improve their performance. Since productivity measures the efficient use of energy from working in production processes, the author believes that wherever gender stereotypes are at play, there is a productive “waste of energy”, an inefficiency in work activity with harmful effects for organizations of all kinds, including families.

The work aims to demonstrate that wherever gender stereotypes are at play, a “waste of energy” manifests itself in terms of productivity, representing an inefficiency in work activity with harmful effects for organizations of all kinds, including families. To describe the negative effects stereotypes produce in organizations, some models are presented based on the methods and language of systems thinking. These models, although typically qualitative, are capable of exploring the most accepted theories in the literature: tournament theory, the Pygmalion effect, the Galatea effect, self-fulfilling prophecies, the Queen bee syndrome, the role congruency theory, the glass ceiling theory (“think manager, think male” and “family responsibilities wall”). The paper follows a predominantly organizational and corporate approach, although the copious literature on stereotypes belongs largely to the area of social psychology and organization studies.

The paper does not consider the psychological origin of stereotypes but highlights their use as routines-shortcuts for evaluations and decisions demonstrating that, when adopted in social systems and within organisations, stereotypes produce different forms of discrimination: in social rights, in work, in careers and in access to levels of education and public services, reducing performance and limit potential. The paper also examines some ways gender and culture stereotypes can be opposed, presenting a change management strategy and some concrete solutions proposed by the process–structure–culture model for social change (PSC model).

The main limitation of the work is that it focuses on gender stereotypes, choosing not to consider the “intersection effect” of these with other stereotypes: racial stereotypes, religious stereotypes, color stereotypes, age stereotypes, sex and sexual orientation stereotypes, and many others, whose joint action can cause serious inefficiencies in organizational work.

As stereotypes are a component of social culture and are handed down, by use and example, from generation to generation, the maintenance over time of stereotypes used by individuals to evaluate, judge and act can be seen as an effect of the typical action of a combinatory system of diffusion, which can operate for a long time if not effectively opposed. Il PSC model indicates the strategy for carrying out this opposition.

With regard to gender stereotypes, it should be emphasized that in organizations and social systems, “gender diversity” should be considered an opportunity and not as a discriminating factor and thus encouraged by avoiding harmful discrimination. In fact, this diversity, precisely because of the distinctive characteristics individuals possess regardless of gender, can benefit the organization and lead to an increase in organizational and social performance. The United Nations 2030 Agenda for Sustainable Development (2020) Goal 5: Achieving gender equality and empowering all women and girls is examined in this context.

This study views the action of gender stereotypes as especially harmful “mental models”, highlighting the distortions they cause in the allocation of productive energy in society, groups and organizations. The paper follows a predominantly organizational and corporate approach, although the copious literature on stereotypes belongs largely to the area of social psychology. Using the “logic” and “language” of systems thinking, theories and models that describe and interpret the distorting effects of organizational choices based on stereotypes rather than rational analysis are highlighted. The action of stereotypes and their persistence over time can also be described using combinatory systems theory. With this paper, the author hopes that by acting on the three wheels of change highlighted by the PSC model, through legal provisions, control tools and actions on the culture operated by educational and social aggregative institutions, it should not be impossible to change the prevailing culture so that it becomes aware of the harmful influence of gender stereotypes and other discriminatory mental models and come to reject them. The author hopes this paper will help to understand the need to make this change.

The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can be thought of as being genuinely “global”.

Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms.

The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalizing capitalism and standardised “best practices” in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market.

The findings cast doubt on the extent to which self-styled GPSFs are truly “global” in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets.

Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege “core” western empirical settings. Very little is known about professional service firms in “peripheral” emerging markets. Furthermore, this study extends the application of the system, society and dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.