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1 – 10 of 10Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…
Abstract
Purpose
The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.
Design/methodology/approach
The authors share a common concern about the future of humanity and nature. The authors challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.
Findings
Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.
Research limitations/implications
The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.
Practical implications
This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.
Originality/value
Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.
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David Clementson and Tyler Page
When an audience mentally counterargues a spokesperson, the message is backfiring. In such cases, audience members are practically persuading themselves to take the opposite…
Abstract
Purpose
When an audience mentally counterargues a spokesperson, the message is backfiring. In such cases, audience members are practically persuading themselves to take the opposite position advocated by the spokesperson. Yet spokespeople who are professional persuaders serving corporations often seem to instill counterargument. This paper examines the role of counterargument as the conduit through which a spokesperson's different message types affect a company during a crisis. The authors explore the paradox of spokespeople's (in)effectiveness by testing divides in research drawn from normative crisis communication theory, narrative persuasion theory and the theory of reporting bias.
Design/methodology/approach
Two controlled, randomized experiments are reported. Participants (total N = 828) watch video clips of media interviews of a company spokesperson fielding questions about a scandal.
Findings
In the first study, non-narrative information most effectively bolsters purchase intentions and reduces negative word-of-mouth. The effect is mediated by decreased counterargument. The second study replicates the results concerning on-topic narratives compared with spinning, while on-topic narratives and non-narratives perform equally well.
Originality/value
This study addresses conflicts between two distinct traditions of theory as well as between normative crisis communication and its frequent practice. Reducing counterargument matters in the context of non-narrative persuasion, and non-narratives can perform at least as well as narratives in crisis communication.
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Garry D. Carnegie, Delfina Gomes, Lee D. Parker, Karen McBride and Eva Tsahuridu
This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and…
Abstract
Purpose
This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.
Design/methodology/approach
The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.
Findings
Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.
Research limitations/implications
Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.
Originality/value
The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.
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Erin Jade Twyford, Sedzani Musundwa, Farzana Aman Tanima and Sendirella George
The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations…
Abstract
Purpose
The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.
Design/methodology/approach
This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.
Findings
The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.
Originality/value
This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.
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Kedarnath Thakur, Talina Mishra, Lalatendu Kesari Jena and Suchitra Pal
The purpose of this paper is to investigate the impact of blended working (BW) on individual payoffs like psychological ownership (PO), affective organizational commitment (AOC…
Abstract
Purpose
The purpose of this paper is to investigate the impact of blended working (BW) on individual payoffs like psychological ownership (PO), affective organizational commitment (AOC) and digital stress (DS). Additionally, the study also examines the moderating role of organizational optimism (OO) on the relationships stated to determine the boundary condition of the relationship between BW and the individual payoffs.
Design/methodology/approach
A longitudinal field survey based on executives employed in the Indian service industries (comprised of state-owned banks, three healthcare and four MNCs) was conducted. Levels of BW, AOC, PO, DS and OO were measured through a validated scale, and the relationships' significance was explored.
Findings
The result indicated that BW positively influences AOC and DS, while OO influences PO positively and DS negatively. OO also moderates the influence of BW on PO and DS.
Originality/value
This research extends its contribution to the extant literature by (1) exploring the unique context of research in work conditions (BW) across India, (2) examining macro level factor (OO) in the linkage between BW and psychosocial factors, (3) investigating the moderating effect of OO and (4) considering a relatively large sample for empirical analysis in several waves to study BW and its individual pay-offs.
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David Loska, Stefan Genchev, Nicholas Rich and Tegwen Malik
Considering the size and intricate nature of defense supply chains (DSC), there exists a need for a conceptual understanding regarding the precise dynamics of collaboration among…
Abstract
Purpose
Considering the size and intricate nature of defense supply chains (DSC), there exists a need for a conceptual understanding regarding the precise dynamics of collaboration among the various participants engaged in these chains. This paper seeks to address the gap by investigating the practices that enable or inhibit collaborations and the development of new competencies to effectively employ a flexible response to temporary or more sustained surges in demand. Ultimately, the study aims to develop a theoretical framework relevant to the practical implementation and scholarly examination of contemporary military supply chains.
Design/methodology/approach
Semi-structured interviews were conducted with 51 DSC professionals in 7 embedded cases within an enterprise framework. The resulting transcripts were analyzed using constructs and concepts from a supply chain logistics (SC/L) literature analysis and synthesis relevant to our research purpose. Finally, the results were validated by an industry focus group with 12 participants representing the government, military, industry, and academia.
Findings
This research produced empirical generalizations that provide in-depth and systematic exploratory insights into collaboration’s meaning and characteristics within the DSC context. This study culminates by introducing a conceptual model and definition of defense supply chain collaboration (DSCC) and concludes by proposing future research directions.
Originality/value
This study makes a novel and empirical contribution to the SC/L body of knowledge by investigating embedded cases through unique access to informants within an enterprise framework that focuses on the antecedent influencing factors of collaboration within the contextual domain of the DSC and positions a future research agenda.
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Zayyad Abdul-Baki, Ahmed Diab and Abdelrhman Yusuf
We investigate how existing investment in strong external corporate governance mechanism—use of Big 4 audit firms—affect compliance with corporate governance audit (CGA…
Abstract
Purpose
We investigate how existing investment in strong external corporate governance mechanism—use of Big 4 audit firms—affect compliance with corporate governance audit (CGA) regulation in Nigeria and Kenya. While both countries are characterized by weak enforcement, they differ in their corporate governance audit regulatory strategies.
Design/methodology/approach
The study adopts neo-institutional theory as a theoretical framework and uses logit and probit models and generalized estimating equations as empirical models to test the hypotheses developed.
Findings
The study finds that persuasive coercive isomorphism provides reputational benefits to clients of multinational audit firms in Kenya and encourages them to conduct and report their CGA. In Nigeria, clients of multinational audit firms are less likely to conduct CGA as there is no persuasive coercive isomorphism in place. We also find many internal corporate governance variables to positively influence CGA.
Practical implications
The success of any regulation is dependent on the level of compliance by regulated entities. As clients of multinational audit firms usually have the motivation and resources to employ such high quality audit firms, it is expected that if they are well motivated, they will commit similar level of resources to conducting CGA. In Nigeria, the Financial Reporting Council should develop some persuasive measures to encourage clients of multinational audit firms to conduct CGA. In both Nigeria and Kenya, enforcement of internal corporate governance frameworks should be strengthened.
Originality/value
This is the first study to explore how regulatory strategies affect strategic responses of regulated entities to CGA regulation, introducing a new dimension to the ESG literature.
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Jonathan Tweedie and Matteo Ronzani
To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.
Abstract
Purpose
To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.
Design/methodology/approach
We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.
Findings
The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.
Originality/value
By theorising the transparency game we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the players engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.
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Laetitia Gabay-Mariani, Bob Bastian, Andrea Caputo and Nikolaos Pappas
Entrepreneurs are generally considered to be committed in order to strive for highly desirable goals, such as growth or commercial success. However, commitment is a…
Abstract
Purpose
Entrepreneurs are generally considered to be committed in order to strive for highly desirable goals, such as growth or commercial success. However, commitment is a multidimensional concept and may have asymmetric relationships with positive or negative entrepreneurial outcomes. This paper aims to provide a nuanced perspective to show under what conditions commitment may be detrimental for entrepreneurs and lead to overinvestment.
Design/methodology/approach
Using a sample of entrepreneurs from incubators in France (N = 437), this study employs a configurational perspective, fuzzy-set qualitative comparative analysis (fsQCA), to identify which commitment profiles lead entrepreneurs to overinvest different resources in their entrepreneurial projects.
Findings
The paper exposes combinations of conditions that lead to overinvestment and identifies five different commitment profiles: an “Affective profile”, a “Project committed profile”, a “Profession committed profile”, an “Instrumental profile”, and an “Affective project profile”.
Originality/value
The results show that affective commitment is a necessary condition for entrepreneurs to conduct overinvesting behaviors. This complements previous linear research on the interdependence between affect and commitment in fostering detrimental outcomes for nascent entrepreneurs.
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