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Open Access
Article
Publication date: 30 November 2023

Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

Abstract

Purpose

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

Design/methodology/approach

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Findings

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

Originality/value

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 1 March 2024

Asif Ur Rehman, Pedro Navarrete-Segado, Metin U. Salamci, Christine Frances, Mallorie Tourbin and David Grossin

The consolidation process and morphology evolution in ceramics-based additive manufacturing (AM) are still not well-understood. As a way to better understand the ceramic selective…

Abstract

Purpose

The consolidation process and morphology evolution in ceramics-based additive manufacturing (AM) are still not well-understood. As a way to better understand the ceramic selective laser sintering (SLS), a dynamic three-dimensional computational model was developed to forecast thermal behavior of hydroxyapatite (HA) bioceramic.

Design/methodology/approach

AM has revolutionized automotive, biomedical and aerospace industries, among many others. AM provides design and geometric freedom, rapid product customization and manufacturing flexibility through its layer-by-layer technique. However, a very limited number of materials are printable because of rapid melting and solidification hysteresis. Melting-solidification dynamics in powder bed fusion are usually correlated with welding, often ignoring the intrinsic properties of the laser irradiation; unsurprisingly, the printable materials are mostly the well-known weldable materials.

Findings

The consolidation mechanism of HA was identified during its processing in a ceramic SLS device, then the effect of the laser energy density was studied to see how it affects the processing window. Premature sintering and sintering regimes were revealed and elaborated in detail. The full consolidation beyond sintering was also revealed along with its interaction to baseplate.

Originality/value

These findings provide important insight into the consolidation mechanism of HA ceramics, which will be the cornerstone for extending the range of materials in laser powder bed fusion of ceramics.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 12 March 2024

Mare Stevanovski, Likun (David) Zhan and Michael Mustafa

This paper highlights the opportunities and challenges for family firms in managing Generation Z (Gen-Z) employees. This perspective article explores several considerations for…

156

Abstract

Purpose

This paper highlights the opportunities and challenges for family firms in managing Generation Z (Gen-Z) employees. This perspective article explores several considerations for family firms in managing their Gen-Z employees and the potential implications for their socioemotional wealth (SEW).

Design/methodology/approach

The authors provide a brief review of what is known about the values/work habits of Gen-Z employees and attracting, retaining and managing nonfamily employees in family firms.

Findings

The unique values, motivations and working styles of Gen-Z employees suggest the need for family business leaders to adopt a different approach to managing these employees. A focus on Gen-Z’s psychological contract, technological savviness and entrepreneurial orientation is provided with respect to how they can be managed.

Originality/value

The authors suggest the importance of approaching NFEs as a heterogenous group and offer avenues for future research with prospective research questions to better understand nonfamily Generation Z employees’ place in the family firm.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 18 March 2024

Martin David Owens and Elizabeth Johnson

The paper aims to understand how state and non-state domestic terrorism impacts MNEs in foreign markets. Despite the burgeoning literature on terrorism within international…

Abstract

Purpose

The paper aims to understand how state and non-state domestic terrorism impacts MNEs in foreign markets. Despite the burgeoning literature on terrorism within international business (IB), most research has focused on international terrorism, or terrorism generally. Consequently, there has been limited research examining how domestic or local based terrorism impacts foreign firms.

Design/methodology/approach

This is a conceptual paper.

Findings

Domestic terrorism is the most common form of terrorism in the world today and involves the state and non-state actors. Non-state domestic terrorism can be low intensity or high intensity. High intensity non-state-domestic terrorism typically involves regular and protracted political violence, along with inter-communal violence. This can expose MNEs to considerable operational, governance and legitimacy pressures.

Originality/value

The paper contributes to the gap in IB terrorism research with regards domestic or local based terrorism. Drawing on IB theory and critical terrorism research, the paper addresses the nature and impact of domestic terrorism within IB. The authors’ paper shows the operational, governance and legitimacy pressures of both state and non-state domestic terrorism for MNEs in host markets. While most IB scholars consider the threat of non-state terrorism for international firms, this study shows how domestic state terrorism benefits and constrains foreign firms.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Open Access
Article
Publication date: 23 January 2024

Johan Lilja

Organizations will be key to realizing the “transformative change for humanity” now being called for. However, the complexity calls for new ways of facilitating change and…

Abstract

Purpose

Organizations will be key to realizing the “transformative change for humanity” now being called for. However, the complexity calls for new ways of facilitating change and organizational learning; it also calls for moving beyond sustainability to develop practices that restore and regenerate the world in which we live. Above all, it calls for the development of new frameworks, practices, mindset and capabilities to hold space for and facilitate such transformation, to dance with the “Logic of Life.” The purpose of this study is to contribute to advancing the current leading frameworks and practices of facilitating learning and development towards the enabling of regenerative transformative change in organizations and society.

Design/methodology/approach

This study is based on an exploratory qualitative analysis of a facilitation prototype that expands the current framework and practice of Appreciative Inquiry Summits toward regeneration.

Findings

This study presents four paradoxes of regenerative facilitation to guide the dance for life in complex ecosystems. It also identifies that the dance needs to be widened, towards inviting more frequently the ends of the four paradoxes noted as regenerative, negative emotions, inner and more-than-human.

Originality/value

This study explores the intersection of practices and frameworks for facilitating complexity with principles from regenerative leadership and complexity theory, potentially making an important contribution to the urgent and widespread need to facilitate a regenerative transformative change for humanity, society and our organizations.

Article
Publication date: 9 October 2023

Diletta Acuti, Linda Lemarie and Giampaolo Viglia

The purpose of this study is to demonstrate how decision-makers can enhance citizens’ sustainable disposal of e-waste through bin proximity and ad hoc communication. Specifically…

Abstract

Purpose

The purpose of this study is to demonstrate how decision-makers can enhance citizens’ sustainable disposal of e-waste through bin proximity and ad hoc communication. Specifically, the authors discuss a two-year research project that took place in Northern Italy, where the authors documented the number of products disposed of sustainably in four towns.

Design/methodology/approach

The project involved five main groups of stakeholders: i) four municipalities, ii) one social purpose organisation employing people with disabilities, (i.e. Andromeda), iii) one provider of bins (i.e. PubliCittà), iv) another social purpose organisation entity (i.e. Fondazione CRT) and v) the University of Portsmouth. After conducting three online pilot tests to confirm expectations of this study regarding how to enhance citizens’ sustainable disposal of e-waste, the authors have implemented the field pilot programme in a small municipality and successively in other three towns. Finally, the authors measured the impact of the programme on the actual recycling rate of citizens in the three target municipalities.

Findings

The authors found that the positioning of drop-off bins in such a way as to reduce the distance from as many households as possible, along with the use of communication that facilitates the understanding of information related to sustainable disposal schemes, can improve the sustainable behaviour of citizens. The sustainable disposal of exhausted batteries after the intervention improved by 135% on average in the three municipalities that adopted the disposal scheme (Saluggia, San Benigno Canavese and Santhiá). The disposal rate of toners and electronics increased by 204.0% and 318.75% (San Benigno Canavese) and 138.7% and 85.4% (Santhiá), respectively.

Research limitations/implications

The authors believe it would be cautious to consider potential differences in terms of recycling cultures and facilities before implementing the programme in other countries.

Practical implications

The authors’ contribution shows decision-makers how to effectively design disposal schemes to enhance citizens' sustainable behaviour. The authors demonstrate how the thoughtful and responsible use of marketing levers can affect environmental sustainability and impact social development.

Social implications

This paper has an actual impact on society by changing citizens’ behaviour, reducing harm to the environment and human well-being and supporting the inclusion of disadvantaged people in sustainability-oriented programmes.

Originality/value

The structured and equitable engagement of scholars with multiple stakeholders can lead to the co-creation of societal value and knowledge and improve the well-being of multiple stakeholders. The collaboration between academics and practitioners enables the definition of effective strategies by observing the actual behaviour of individuals (i.e. citizens) and offers a direct and measurable impact on society. The involvement of social purpose organisations reinforces the shared primary aim of achieving measurable social and environmental impact.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 28 February 2023

José Antonio Clemente-Almendros, Inés González-González, Luis Manuel Cerdá-Suárez and Luis Alberto Seguí-Amortegui

In this paper, the authors present an empirical framework that incorporates different factors of the impact of COVID-19 on small- and medium-sized enterprises (SMEs) in La Rioja…

Abstract

Purpose

In this paper, the authors present an empirical framework that incorporates different factors of the impact of COVID-19 on small- and medium-sized enterprises (SMEs) in La Rioja, Spain, in relation to the value chain, gender and family business and allows the evaluation of these impacts on the SMEs' outcomes.

Design/methodology/approach

The authors conduct exploratory research based on phone interviews with 329 business managers from SMEs in La Rioja (Spain), from June 1 to June 30 2021, using ordinary least squares linear regression and matching procedures to test the study hypotheses.

Findings

The results show that the impact of COVID-19 related to primary activities in adding value, such as inbound logistics, operations and marketing, have a positive influence on innovation outcomes in SMEs, as do female managers. Family SMEs present poorer innovation outcomes.

Practical implications

At the organizational level, this paper may be of interest to management, and at the national and regional levels to policymakers, since it could help to develop policies that support SMEs' sourcing, operations and marketing in order to prepare for potential value chain disruptions. Additionally, this research may help decision-makers to foster and promote innovation in SMEs as a way of ensuring their resilience.

Originality/value

In this paper, the authors provide novel evidence about the effect of COVID-19 in SMEs. Moreover, it has been shown that the COVID-19 pandemic has triggered the redefinition of supply chains at the organizational level.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 18 August 2023

Dorcas Moyanga, Lekan Damilola Ojo, Oluseyi Alabi Awodele and Deji Rufus Ogunsemi

Micro, small and medium-sized enterprises are the live wire of construction industry in developing countries. These classes of establishments are most affected by economic…

Abstract

Purpose

Micro, small and medium-sized enterprises are the live wire of construction industry in developing countries. These classes of establishments are most affected by economic contraction and turmoil, thus affecting their performance and survivability. Hence, the purpose of this study is to investigate and prioritize the survival determinants of construction consulting organization during economic contraction in Nigeria using quantity surveying firms as a focal point.

Design/methodology/approach

The study adopted the descriptive-survey design and quantitative data were collected through questionnaire purposely administered to quantity surveying firms in the Southwestern part of Nigeria. The data obtained from 99 quantity surveying firms on survival determinants were analysed using various statistical analysis such as mean score, standard deviation, Mann–Whitney U test, Kruskal–Wallis H test, and so on. Principal component analysis was used to identify the principal components of survival determinants, while the factors were prioritized using fuzzy synthetic evaluation (FSE).

Findings

The result of the analysis reveals eight factors that significantly determines the survival of firms during the period of economic contraction. Furthermore, the eight grouped factors were prioritized accordingly namely firm's innovation and diversification, ownership structure and networking, education level and management skills, and so on.

Practical implications

This study investigated the survival determinants of quantity surveying firms and prioritized it with the opinions of principal partners in quantity surveying establishments. As against obtaining large survey responses from all quantity surveyors in the study area that may not have practical experience of managing firms, the limited responses received provide valid basis to broaden the horizon of professionals and other stakeholders on the key determinants for firms to survive economic turmoil.

Originality/value

This study contributes to the body of knowledge by providing information on prioritized factors that must be considered in an appropriate order by quantity surveying firms to survive economic contraction.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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