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Article
Publication date: 27 April 2023

Gerard Callanan, Sandra M. Tomkowicz, Megan V. Teague and David F. Perri

This study aims to present a pedagogical approach that allows students to discuss and debate the differences between two competing models of corporate governance – the shareholder…

Abstract

Purpose

This study aims to present a pedagogical approach that allows students to discuss and debate the differences between two competing models of corporate governance – the shareholder primacy philosophy and the stakeholder value viewpoint.

Design/methodology/approach

This study first presents the conceptual bases for each framework, noting that while shareholder primacy is the historically dominant approach to corporate governance that guide strategic business actions in the USA, pressures from investor and societal groups and government agencies have forced publicly traded companies to recognize the need to take stakeholder interests into account in strategic decision-making, as is the dominant model in Europe and other parts of the world. This study then provides a pedagogical structure on how these opposing perspectives can be used to foster discussion, debate and reflection within the classroom.

Findings

This paper presents a pedagogical structure that allows students to recognize the competing pressures that businesses face of maximizing profits versus concerns over social causes. There are a number of positive pedagogical outcomes that can be realized from a classroom discourse on the differing perspectives on strategic management, corporate governance and social responsibility.

Practical implications

This pedagogical structure should help future business leaders throughout the world understand the differences between the two models of corporate governance. This study offers suggestions on how this pedagogical structure can be used in the student assessment process.

Originality/value

This study fills a gap in the literature by providing a pedagogical structure to guide discussion and debate on the competing theories of corporate governance and how organizational decision-makers can devise strategies to manage the potential competing demands that can arise from the shareholder versus stakeholder models. It is highly relevant and well-suited for courses such as Business Law, Business Policy, Business and Society and Ethics.

Details

Journal of International Education in Business, vol. 16 no. 3
Type: Research Article
ISSN: 2046-469X

Keywords

Abstract

Collegiality is the modus operandi of universities. Collegiality is central to academic freedom and scientific quality. In this way, collegiality also contributes to the good functioning of universities’ contribution to society and democracy. In this concluding paper of the special issue on collegiality, we summarize the main findings and takeaways from our collective studies. We summarize the main challenges and contestations to collegiality and to universities, but also document lines of resistance, activation, and maintenance. We depict varieties of collegiality and conclude by emphasizing that future research needs to be based on an appreciation of this variation. We argue that it is essential to incorporate such a variation-sensitive perspective into discussions on academic freedom and scientific quality and highlight themes surfaced by the different studies that remain under-explored in extant literature: institutional trust, field-level studies of collegiality, and collegiality and communication. Finally, we offer some remarks on methodological and theoretical implications of this research and conclude by summarizing our research agenda in a list of themes.

Article
Publication date: 18 January 2023

Ehsan Masoomi, Kurosh Rezaei-Moghaddam and Aurora Castro Teixeira

This paper aims to investigate the evolution, roots and influence of the rural entrepreneurship literature.

Abstract

Purpose

This paper aims to investigate the evolution, roots and influence of the rural entrepreneurship literature.

Design/methodology/approach

Using a bibliometric exercise, the analysis starts with investigation of studies on entrepreneurship and gathering all (772) articles on rural entrepreneurship (from 1981 to 2020) found in both Scopus and Web of Science up to 15 August 2020. Citation analysis of the references/citations of 755 articles are listed in the abstract database, generating a citation database involving 46,432 references/citations. This paper considers 635 (out of the 772) articles on rural entrepreneurship (i.e. articles cited in one or more studies), generating a database of 10,767 studies influenced by the rural entrepreneurship literature.

Findings

This study discovers that the relative importance of rural entrepreneurship within the entrepreneurship literature has increased in the last few years, but rural entrepreneurship remains a European concern; the most frequently addressed topics include growth and development, institutional frameworks and governance and rurality, with theory building being rather understudied. Most of the studies on rural entrepreneurship are empirical, involving mainly qualitative analyses and targeting high income countries; rural entrepreneurship is rooted in the fields of economics and entrepreneurship and is relatively self-referential.

Originality/value

This study provides a comprehensive and updated investigation of evolution of the rural entrepreneurship literature. The assessment of the literature’s scientific roots of rural entrepreneurship had not yet been tackled before. To the best of the author’s knowledge this study can be considered as the first effort for identifying the scientific influence of the rural entrepreneurship literature.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6204

Keywords

Content available
Book part
Publication date: 10 November 2023

Abstract

Details

Nurturing Modalities of Inquiry in Entrepreneurship Research: Seeing the World Through the Eyes of Those Who Research
Type: Book
ISBN: 978-1-80262-186-0

Content available
Book part
Publication date: 30 April 2024

Abstract

Details

Extracurricular Enterprise and Entrepreneurship Activity: A Global and Holistic Perspective
Type: Book
ISBN: 978-1-80382-372-0

Abstract

Details

Overlapping Generations: Methods, Models and Morphology
Type: Book
ISBN: 978-1-83753-052-6

Article
Publication date: 5 September 2023

Jill Frances Atkins, Federica Doni, Karen McBride and Christopher Napier

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by…

Abstract

Purpose

This paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.

Design/methodology/approach

The authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.

Findings

By analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.

Research limitations/implications

The paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.

Practical implications

Practically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.

Social implications

There are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.

Originality/value

This study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 8 December 2023

Abstract

Details

Creative (and Cultural) Industry Entrepreneurship in the 21st Century
Type: Book
ISBN: 978-1-80382-412-3

Open Access
Article
Publication date: 21 May 2020

Gerard Hastings

COVID-19 is bringing hardship and tragedy. Health workers are having to take appalling risks; loved ones are being lost; lockdown is causing great distress. And, as always in…

Abstract

COVID-19 is bringing hardship and tragedy. Health workers are having to take appalling risks; loved ones are being lost; lockdown is causing great distress. And, as always in testing times, the disadvantaged are being hit worst. As we emerge from the shadows, the call from the vested interests, from the systems current winners, will be for a rapid return to business as usual. We must resist this; business as usual got us into this mess.

COVID-19 is trying to tell us something; we health educators and social marketers must listen, think and, above all, take action.

Details

Emerald Open Research, vol. 1 no. 3
Type: Research Article
ISSN: 2631-3952

Keywords

Abstract

Details

The Ideas-Informed Society
Type: Book
ISBN: 978-1-83753-013-7

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