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Article
Publication date: 1 September 2004

Jesse F. Dillard, John T. Rigsby and Carrie Goodman

Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the…

9311

Abstract

Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the institutionalization process through which change takes place nor the socio‐political context of the institutional formations. We propose a social theory based framework for grounding and expanding institutional theory to more fully articulate institutionalization processes. Specifically, we incorporate institutional theory and structuration theory and draw on the work of Max Weber in developing a framework of the context and the processes associated with creating, adopting and discarding institutional practices. We propose that the expanded framework depicts the socio‐economic and political context better and more directly addresses the dynamics of enacting, embedding and changing organizational features and processes. Expanding the focus of the institutional theory based accounting research can facilitate a more comprehensive representation of accounting as the object of institutional practices as well as provide a better articulation of the role of accounting in the institutionalization process.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 October 2017

Levente Szász, Krisztina Demeter, Harry Boer and Yang Cheng

Following the identified need for more explicit contextual studies in servitization research, the purpose of this paper is to investigate the relationships between and…

1088

Abstract

Purpose

Following the identified need for more explicit contextual studies in servitization research, the purpose of this paper is to investigate the relationships between and among economic context, service provision and service return, including the service paradox.

Design/methodology/approach

Firm-level and macroeconomic (country competitiveness) data are combined to operationalize the constructs considered in the study. Structural equation modeling and cluster analysis are used to investigate the direct relationships between economic context, service provision and service return, and the negative association between the development of economic context and the service paradox.

Findings

The analyses confirm the general assumption that service provision has a positive direct effect on service return. Economic context seems to have no direct effect on service return and, contrary to what was expected, it has a negative impact on the intensity of service provision. Thus, service provision fully mediates the negative impact of context on service return. Finally, the service paradox occurs more frequently in less-developed economic contexts, where the probability of a relatively low service return coupled with high service provision is significantly higher.

Practical implications

The study identifies five key elements of economic context that have to be incorporated into the strategic decision-making process regarding product-related services offered by manufacturers.

Originality/value

The paper contributes to the contextual research of services offered by manufacturers. Subject to future empirical testing, it is proposed that a more favorable economic context offers more possibilities for manufacturers to cooperate with other business actors to provide services.

Details

Journal of Manufacturing Technology Management, vol. 28 no. 8
Type: Research Article
ISSN: 1741-038X

Keywords

Book part
Publication date: 15 December 2015

Christine Sinapi and Edwin Juno-Delgado

European performing arts companies, intrinsically fragile, have been severely hit by the economic crisis. Within the global search for new economic models in the sector, a…

Abstract

European performing arts companies, intrinsically fragile, have been severely hit by the economic crisis. Within the global search for new economic models in the sector, a growing number of initiatives have been taken in the form of establishing collective and participatory firms. Their forms vary from simple interorganization resource pooling to proper registration of a cooperative. Our research aims to understand the motivations of project initiators for collectively organizing their business. We test the influence of instrumental versus ideologically driven motives as well as the influence of the socio-economic context on the decisions of performing arts entrepreneurs (artists, producers, or directors) to establish participatory firms. We relate these results to the success or failure of collective firms and to the degree of cooperation. We use a qualitative method based on semi-directive interviews conducted in 21 performing arts collective organizations, over two years and in six European countries. Interviews were integrally transcripted and processed using qualitative data analysis software (QSR NVivo 10) in order to realize axial coding. We found that while the context, instrumental logic, and ideologically driven motives influence the decision to establish collective organizations in performing arts, it is the ideological dimensions that are predominant and constitute a necessary condition for the success of a participatory organization. We observe that the more collective organizations are ideologically motivated, the more they are likely to be successful in the long run (success being assimilated to economic sustainability). We also find that the greater the importance of the ideological motive, the more integrated the cooperation. Eventually, these results provide significant information regarding the form of collective firms in performing arts. We observe the emergence of new forms of cooperatives that comprise cooperatives of production and projects or companies, establishing participatory and democratic governance, and pooling resources and financial risk while preserving the artistic freedom of artists. We view these emerging types of cooperatives as a promising avenue both for the sector itself and for the development of the cooperative movement beyond its traditional sectors. The findings suggest that public incentives, as they are currently set up, may miss their objective of promoting shared practices in the arts or even be counterproductive; thus, it would be to their advantage to be modified in light of the above results. We also defend the interest of trans-border cooperative organizations inspired by the cooperatives of production and their governance models and organizations. Despite a number of studies highlighting cooperation in the cultural sector, research on cooperatives in this sector remains embryonic. This paper contributes to this literature. We argue that applied research in this sector can be of contributive value to the literature on cooperatives and participatory firms.

Details

Advances in the Economic Analysis of Participatory & Labor-Managed Firms
Type: Book
ISBN: 978-1-78560-379-2

Keywords

Article
Publication date: 12 February 2019

William Murithi, Natalia Vershinina and Peter Rodgers

The purpose of this paper is to offer a conceptual interpretation of the role business families play in the institutional context of sub-Saharan Africa, characterised by…

Abstract

Purpose

The purpose of this paper is to offer a conceptual interpretation of the role business families play in the institutional context of sub-Saharan Africa, characterised by voids within the formal institutional setting. Responding to calls to take a holistic perspective of the institutional environment, we develop a conceptual model, showcasing the emergence of relational familial logics within business families that enable these enterprising organisations to navigate the political, economic and socio-cultural terrain of this institutional context.

Design/methodology/approach

The authors undertake a review of extant literature on institutional theory, institutional voids, family business and business families and examine the relevance of these theoretical constructs in relation to the institutional environment of Sub-Saharan Africa. The authors offer tentative propositions within our conceptualisation, which the authors discuss in an inductive fashion.

Findings

The review underlines the relevance of informal political, economic and socio-cultural institutions within the sub-Saharan context, within which the family as an institution drives business families engagement in institutional entrepreneurship. In doing so, the authors argue business families are best positioned to navigate the existing Sub-Saharan African institutional context. The authors underline the critical relevance of the embeddedness of social relationships that underpin relational familial logic within the sub-Saharan African collectivist socio-cultural system.

Originality/value

By challenging the assumptions that institutional voids are empty spaces devoid of institutions, the authors offer an alternative view that institutional voids are spaces where there exists a misalignment of formal and informal institutions. The authors argue that in such contexts within Sub-Saharan Africa, business families are best placed to harness their embeddedness within extended family and community for entrepreneurial activity. The authors argue that family and business logics may complement each other rather than compete. The discussions and propositions have implications for future research on business families and more inclusive forms of family organisations.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 26 no. 1
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 17 September 2020

Ahmed Diab and Abdelmoneim Bahyeldin Mohamed Metwally

The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political…

Abstract

Purpose

The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions are highly central and competing with each other.

Design/methodology/approach

Theoretically, the study draws upon the institutional logics perspective and the theoretical concepts of logics centrality and compatibility to understand how higher-order institutions interact with mundane CSER practices observed at the case company's micro level. Empirical data were solicited in an Egyptian village community, where fishing, agriculture and especially salt production constitute the main economic activities underlying its livelihood. A combination of interviews, informal conversations, observations and documents solicits the required data.

Findings

Thereby, this study presents an inclusive view of CSER as practiced in developing countries, which is based not only on rational economic perspectives – as is the case in developed and stabilised contexts – but also on social, familial and political aspects that are central to the present complex institutional environment.

Originality/value

The reported findings in this study highlight the role of non-economic (societal) logics in understating CSER in African developing nations.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 3 June 2019

Benjamin Afreh, Peter Rodgers, Natalia Vershinina and Colin C. Williams

The purpose of this paper is to examine the multi-faceted contexts, which influence the motives, decisions and actions that underpin the mundane and lively entrepreneurial…

Abstract

Purpose

The purpose of this paper is to examine the multi-faceted contexts, which influence the motives, decisions and actions that underpin the mundane and lively entrepreneurial practice of migrant youth entrepreneurs (MYEs) within a developing economy context. Moreover, the paper explores the under-researched linkages between migration and informal entrepreneurship.

Design/methodology/approach

Inductive, qualitative field data from a migrant destination, the Ashanti Region in Ghana are analysed, comprising 15 interviews with MYEs who hail from 12 communities in the three Northern Regions of Ghana. The authors introduce a narrative-based approach, which has previously been under-employed within empirical studies of informal entrepreneurship.

Findings

The findings showcase the complex array of opportunities and challenges, which influence individual decisions to engage in informal entrepreneurship. The findings highlight the importance of not only economic rationales but also non-economic rationales for engaging in informal entrepreneurship. Such rationales emerge from the legitimation of informal practices, the social embeddedness of migrant youth within family and community networks and the precarious nature of informal entrepreneurship.

Originality/value

The fine-grained discussion of the findings contributes explicitly to theory by underscoring the diversity of informal entrepreneurship activities. Theoretically, the article demonstrates the need to look beyond narrow economic explanations for why individuals engage in informal entrepreneurship. Taking a more holistic approach to explaining motivations for engaging in informal entrepreneurship, enables more nuanced understandings of the importance of non-economic rationales for individuals, located in specific contextual settings.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 25 no. 5
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 7 September 2012

Mette Ranta, Raija-Leena Punamäki, Asko Tolvanen and Katariina Salmela-Aro

Purpose – Our study focuses on the impacts of young adults’ financial situation and agency on success and satisfaction regarding developmental tasks (attainments in…

Abstract

Purpose – Our study focuses on the impacts of young adults’ financial situation and agency on success and satisfaction regarding developmental tasks (attainments in educational, work and social domains) in the context of economic upheavals.

Methodology/approach – The study is part of the longitudinal Finnish Educational Transitions Studies (FinEdu), in which high school students (N=614 at baseline) participated once before and three times after graduation (ages 19–25) while progressing to tertiary education and employment.

Findings – Agency (indicated by achievement and social approach strategies) increased, whereas achievement and social avoidance decreased from ages 19 to 25. Financial situation improved from an objective but not subjective perspective. Both high and increasing levels of agency were related to high levels of success and satisfaction regarding developmental tasks at age 25. In particular, social approach was related to educational attainment, sense of belonging, and romantic relationship satisfaction. High initial levels of agency and an improved financial situation predicted low economic pressure at age 25.

Research implications – Both sociopolitical structures and individual agency are important in shaping life course transitions in early adulthood. The apparent discrepancy between the macro-level national economic recession and young adults’ relatively high economic satisfaction could be explained by high agency in a welfare state context.

Social implications – The study shows important links between individuals’ life course and the societal context of Finland, a secure Nordic welfare state in the midst of global economic upheavals.

Originality/value of paper – Our longitudinal study makes a significant contribution to life course research by comprehensively conceptualizing the developmental tasks and considering their individual and social determinants.

Details

Economic Stress and the Family
Type: Book
ISBN: 978-1-78052-978-3

Keywords

Article
Publication date: 25 February 2014

Claude Marcotte

After presenting a brief review of the Schumpeterian and Kirznerian views on entrepreneurship, the purpose of this paper is aims to measure the two views within the…

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Abstract

Purpose

After presenting a brief review of the Schumpeterian and Kirznerian views on entrepreneurship, the purpose of this paper is aims to measure the two views within the economic and institutional contexts of emerging economies.

Design/methodology/approach

Configurations of innovative entrepreneurship, opportunity entrepreneurship and contextual variables were assessed using cluster analysis on 16 emerging countries.

Findings

Four profiles were found: innovative entrepreneurship of the Schumpeter Mark I type, innovative entrepreneurship of the Schumpeter Mark II type, opportunity entrepreneurship of the Kirznerian form and a fourth cluster described as a potentially emerging Schumpeter Mark II profile. The economic and governance indicators were favorable in the two innovative entrepreneurship clusters, whereas the contextual indicators of innovation were particularly favorable in the Schumpeter Mark II group.

Research limitations/implications

The study demonstrated the importance of aligning theory, methods and context in comparative entrepreneurship research. Profiling countries on theory-based entrepreneurial dimensions appears as a viable approach. However, the results also pointed to the need for more attention to the dynamic aspects of country entrepreneurial activity. Another limitation lies in the low number of emerging countries for which complete comparable data are available.

Practical implications

For policy makers, it may be interesting to examine our results showing that the economic and governance correlates are more favorable in the two innovative clusters.

Originality/value

The study is one of the few recent attempts to clarify the relationship between entrepreneurship and innovation in the context of emerging economies.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 20 no. 1
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 11 June 2021

Ernestine N. Ning

The debate that entrepreneurship is an engine of economic development has been a long-standing one. The higher the level of entrepreneurial activities, the higher the…

Abstract

The debate that entrepreneurship is an engine of economic development has been a long-standing one. The higher the level of entrepreneurial activities, the higher the economic development. However, this literature is contradictory or elusive in Sub-Saharan Africa. Entrepreneurial activities are high in Africa, but economic development is not. Using Global Entrepreneurship Monitor (GEM, 2017) data, the chapter discusses some of the contradictory factors. Further data were collected from 60 businesses, 20 each from Cameroon, Nigeria and Uganda for more clarification in 2019. The results show that the economic development is solely measured in economic terms. Entrepreneurship in Africa operates in an embedded context quite different from that of developed nations. Africans are often only making do with the environment in which they find themselves; thus, entrepreneurship in Africa should not be seen as unproductive considering the context and motives of the entrepreneurs.

Details

Enterprise and Economic Development in Africa
Type: Book
ISBN: 978-1-80071-323-9

Keywords

Article
Publication date: 21 November 2008

David Rae

The purpose of this paper is to explore the possible implications for graduate employability of the economic changes which are affecting the UK in the wake of the “credit…

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Abstract

Purpose

The purpose of this paper is to explore the possible implications for graduate employability of the economic changes which are affecting the UK in the wake of the “credit crunch”. It explores the changing economic context and its implications both for HEIs and for graduates starting their careers.

Design/methodology/approach

The article uses current surveys and analysis of the graduate employment market, the labour market and the economy in general to identify and comment on possible trends and scenarios.

Findings

There appear to be variations between general media coverage of “the state of the UK economy”, which tend to emphasise bad news and survey data, which suggest that the outlook for graduate career prospects and employability remains reasonably strong. The article comments on the increasing connections between enterprise and employability which are being made by universities and summarises current developments in graduate employability and enterprising learning in order to assess how well‐prepared graduates are for the emerging economic environment, and the associated implications for HEIs and educators.

Practical implications

The article has practical implications for enterprise educators and careers and employability professionals within universities as well as for students. It recommends that graduates need a higher level of economic literacy in order to make informed career changes in the changing economic context. A proposal for further research to explore the topic is suggested.

Originality/value

The article is intentionally speculative and aims to inform the discussion on the changing nature of graduate employability and enterprise in the context of rapid economic changes.

Details

Education + Training, vol. 50 no. 8/9
Type: Research Article
ISSN: 0040-0912

Keywords

1 – 10 of over 153000