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An important feature of the political economy of 18th century Bengal was a system of land revenue administration characterized by a complex set of patrimonial arrangements that had developed out of hundreds of years’ experience with a series of foreign and indigenous rulers. The East India Company’s (EIC) administration of this fiscal system during the 18th and 19th centuries shows one path toward the development of modern capitalism in the imperial context. In an effort to extract resources and consolidate political power, the EIC bureaucratized elements of Bengal’s patrimonial order. The EIC carried out this process in part through the creation of property rights and contract enforcement institutions in the fiscal system.

The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes in the institutional function and development of the English East India Company (EIC).

Using Sunder’s contract theory of a firm as an interpretive framework, this paper introduces to the debate material documenting the evolution of the auditing practice during a period of 40 years using the single case of the EIC.

Auditing in the EIC evolved from a simple adjudication on allowable expenditures to ex post verification of transactions, and from using volunteers to paid auditors. Initially, the company was organized into a series of separate, terminable stocks, and simple verification by volunteer auditors chosen from among the shareholders was sufficient to secure the latter’s interests. When the increasing number, size, and complexity of transactions by the EIC rendered the adjudication approach insufficient, ex post verification of financial transactions was added. With a clearer separation between ownership and control at the time of the introduction of permanent joint stock, the audit function assumed a more professional form.

This paper contributes to the research on the early modern period at a time of the formation and rapid development of the first joint-stock organization. It offers a dynamic picture of the evolution of control and auditing as a response to the growth of business, organizations, and the attendant challenges of governance.

This paper aims to investigate “corporate governance” of the English East India Company (EIC) in the late 17th century through a case study of the Tonkin factory (1672–1697).

The paper draws upon British primary materials relating to the Tonkin factory to examine and analyze the EIC’s style of management in Tonkin (Vietnam) and Bantam (Java). Qualitative and comparative methods are applied to the analysis of reports, records and letters written by EIC staff.

The paper finds that the EIC faced principal-agent problems as it had difficulties administering its distant agents and subsidiaries in the 17th century. London was strategically weakened, both by the limiting power of regional headquarters and by its use of experienced factors. Before 1682, London failed to temper the Bantam Council’s influence, and there were serious internal conflicts and power struggles between English Tonkin employees seeking to improve their positions. After 1686, London successfully forced Madras to adopt a noninterventionist stance in Tonkin’s business, but it faced the problem of “adverse selection.”

This paper provides evidence from the Tonkin factory (1672–1697) to show the EIC’s governance in the perspective of the agency theory.

The purpose of this paper is to explore the underlying mechanisms through which integration capability and learning capability influence IT outsourcing performance from vendor’s perspective.

This paper develops a moderated mediation model to explain the underlying influence processes of integration capability and learning capability on vendor’s performance. A sample of 237 vendor firms was obtained from China through two separated surveys. The hypotheses were tested with the partial least squares method and bias-corrected bootstrapping method.

The empirical results indicate that external integration capability (EIC) mediates the effect of internal integration capability (IIC) on vendor outsourcing performance, and the relationship between EIC and vendor performance is positively moderated by learning capability, while learning capability has a negative moderating effect on the link between IIC and vendor performance. Further, the conditional indirect effect is suggested. The indirect effect of IIC on vendor performance through EIC becomes non-significant when learning capability is low.

This study highlights the counterintuitive notion that learning capability may not always have uniformly positive effects and figure out the mechanism through which integration capability and learning capability can effectively improve IT outsourcing performance.

The purpose of this paper is to explain the competitiveness obstacles that European businesses face, which, if not addressed, limit the potential of the EU economy, particularly in terms of the Lisbon goals. Adopting a broadly defined compliance‐centred approach, the paper seeks to identify how some significant competitiveness obstacles of European business might best be addressed.

In‐depth interviews in 44 multinational and medium‐sized companies were used to investigate compliance requirements, the tools and methods used to manage compliance, compliance‐related obstacles to competitiveness. A survey of four European Information Centres was conducted to evaluate their effectiveness in achieving their stated mission.

Organisations lacked systems to proactively manage compliance to allow them to deepen or sustain their competitive positioning. Companies were concerned with the reliability and comprehensiveness of reports on compliance risks and how these could be related to prioritised strategic goals. A gap was identified between regulation production and dissemination, and conversion of regulatory information into knowledge used to gain and maintain business advantage. This gap is inadequately filled by business supports, including the European Information Centres.

The business‐focused approach to managing compliance suggested here could increase the competitiveness of EU businesses and the EIC Network is potentially well positioned to play its part in the value‐adding process of both the providers and consumers of EU information.

Many of the European Information Centres have barely been operating for a full year, but it is already clear that the EICs have developed a style of operation and a momentum that is making a distinctive contribution to the process of communicating information about the dramatic changes taking place within the European Community.

The primary aim of this study was to better understand the grounds to develop a monitoring and performance measurement method to support the environmental management of construction operations. The practical purpose was to improve environmental activities in construction sites. This study helps to fill the gap between environmental needs and practices on construction sites.

Action research was the principal research method. The research procedure was executed in collaboration with construction companies. The EICS meter was originally developed to create rules for environmental competition between construction sites. Since the time of this competition, the meter has been further improved in other studies.

Based on the literature and feedback gained in the testing round of the EICS, five relevant categories were formulated to evaluate environmental operations: environmental information management, waste management, material handling and shielding, energy use and emissions. A simple index method was applied for these five categories. Furthermore, observation targets and acceptance criteria were defined for these categories. The meter supports environmental management in practise. The method can be used to analyse the starting point level when developing environmental processes.

This study offers insights based on action research for both academics and practitioners. The meter is outlined for Nordic conditions, but the structure of the method is also suitable elsewhere. The national demands can be locally fine-tuned.

Billions of entrepreneurs at the Base of the Pyramid (BoP) operate as small-scale producers within multi-tiered supply chain networks. Unfortunately, a majority of these entrepreneurs are simply unable to derive sufficient value from the network and are vulnerable to disasters and poverty. The purpose of this paper is to develop a typology that examines dynamic and triadic power relationships in order to create value chains for BoP producers.

This paper builds upon the available literature and a relevant historical case study to develop a typology. The validity of the typology is ascertained by examining and comparing two current BoP silk weaver communities in India.

The typology captures essential environmental variables and relates them to mediated and non-mediated forms of power which, in turn, shape the value derived from the supply chain network.

The typology provides specific recommendations for BoP producers, such as the formation of cooperatives, engaging in political unionization and ensuring that their social networks expand beyond local communities.

The typology brings together structuration theory and power and provides a framework for understanding supply value. This typology is generalizable to dynamic multi-tiered supply chain networks.

This study aims to propose a framework based on the main theoretical and empirical contributions present in the literature and articulate the main paths for future studies in knowledge-intensive entrepreneurship (KIE).

Using the systematic review method from a survey of 85 articles, related to the KIE focal issue, originated from the Web of Science, it was possible to exhaustively analyze the studies and to divide the theme into key categories.

The present research has raised the relationship of five categories to KIE conceptualizations; the data suggest that although the literature indicates a distancing from KIE research, there are multidisciplinary themes and approaches interlinked in the studies.

The systematic approach in the main theoretical and empirical contributions in KIE enabled us to relate five categories (entrepreneurs, innovation, internationalization, location and triple alliance), and finally, to understand the gaps suggested by the researchers.

El objetivo de este estudio es proponer un marco basado en las principales aportaciones teóricas y empíricas presentes en la literatura y articular los principales caminos para estudios futuros en Emprendimiento Intensivo y Conocimiento-EIC.

Una revisión sistemática de 85 artículos, relacionados con el tema focal del EIC, se originó en la Web of Science, permitió analizar exhaustivamente los estudios y dividir el tema en categorías clave.

La presente investigación ha planteado la relación de cinco categorías con las conceptualizaciones EIC; nuestros datos sugieren que aunque la literatura indica un distanciamiento de la investigación EIC, hay temas y enfoques multidisciplinares interrelacionados en los estudios.

El enfoque sistemático en las principales contribuciones teóricas y empíricas en EIC nos permitió relacionar cinco categorías (empresarios, innovación, internacionalización, ubicación y triple alianza) y, finalmente, comprender las brechas sugeridas por los investigadores.

Emprendimiento intensivo en conocimiento, Revisión sistemática, Agenda de investigación

Artículo de investigación

O objetivo deste estudo é propor uma estrutura baseada nas principais contribuições teóricas e empíricas presentes na literatura e articular os principais caminhos para futuros estudos em Empreendedorismo Intensivo em Conhecimento-EIC.

Utilizando o método de revisão sistemática a partir de uma pesquisa de 85 artigos, relacionada à questão focal do EIC originada da Web of Science, foi possível analisar exaustivamente os estudos e dividir o tema em categorias-chave.

A presente pesquisa levantou a relação de cinco categorias para conceituações EIC. Nossos dados sugerem que, embora a literatura indique um distanciamento da pesquisa do EIC, existem temas e abordagens multidisciplinares interligadas nos estudos.

A abordagem sistemática nas principais contribuições teóricas e empíricas do EIC permitiu relacionar cinco categorias (empreendedores, inovação, internacionalização, localização e tripla aliança) e, finalmente, compreender as lacunas sugeridas pelos pesquisadores.

Empreendedorismo intensivo em conhecimento, Revisão sistemática, Agenda de pesquisa

Revisão Geral

The Royal African Company, the Hudson’s Bay Company, and the East India Company used both owned and hired ships in their seventeenth and eighteenth century trading operations. Why such critical assets were sometimes owned and sometimes rented is explored. Contrary to economic reasoning, ship rentals occurred in shipping markets that were uncompetitive. The use of hired ships was correlated instead to market power in the companies’ selling or output markets. The pattern of ship ownership can be attributed to the close social proximity of shipowners to decision-makers in the companies. By modeling the input hiring decision while allowing for variation in the competitiveness of output markets, it is argued that rent-seeking behavior on the part of company insiders may explain the ownership patterns.