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Article
Publication date: 2 December 2020

Zeeshan Mahmood and Shahzad Uddin

This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field.

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Abstract

Purpose

This paper aims to deepen the understanding of logics and practice variation in sustainability reporting in an emerging field.

Design/methodology/approach

This paper adopts the institutional logics perspective and its conceptualization of society as an inter-institutional system as a theoretical lens to understand reasons for the presence of and variation in sustainability reporting. The empirical findings are based on analysis of 28 semi-structured interviews with significant social actors, and extensive documentary evidence focusing on eight companies pioneering sustainability reporting in Pakistan.

Findings

This paper confirms the presence of multiple co-existing logics in sustainability practices and lack of a dominant logic. Sustainability reporting practices are underpinned by a combination of market and corporate (business logics), state (regulatory logics), professional (transparency logics) and community (responsibility logics) institutional orders. It is argued that institutional heterogeneity (variations in logics) drives the diversity of motivations for and variations in sustainability reporting practices.

Research limitations/implications

The paper offers a deeper theoretical explanation of how various logics dominate sustainability reporting in a field where the institutionalization of practice is in its infancy.

Practical implications

Understanding the conditions that influence the logics of corporate decision-makers will provide new insights into what motivates firms to engage in sustainability reporting. A broader understanding of sustainability reporting in emerging fields will foster its intended use to increase transparency, accountability and sustainability performance.

Originality/value

This paper contributes to relatively scarce but growing empirical research on emerging fields. Its major contribution lies in its focus on how multiple and conflicting institutional logics are instantiated at the organizational level, leading to wide practice variations, especially in an emerging field. In doing so, it advances the institutional logics debate on practice variations within the accounting literature.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 6 March 2019

Geofry Areneke, Fatima Yusuf and Danson Kimani

Albeit the growing academic research on emerging economies corporate governance (CG) environments within accounting and finance literature, there exists a dearth of cross-country…

Abstract

Purpose

Albeit the growing academic research on emerging economies corporate governance (CG) environments within accounting and finance literature, there exists a dearth of cross-country studies using a qualitative approach to understand practitioners’ behaviour vis-a-vis diffusion of international CG practices in emerging economies. This study aims to fill this oversight through a comparative analysis of the divergence and convergence of CG systems operational in three emerging economies (Cameroon, Kenya and Pakistan) while highlighting different institutional and contextual impacts on behaviour of governance actors. The paper uses an interface between critical realism and new institutional economics theory to explore the implementation and execution of CG in Cameroon, Kenya and Pakistan.

Design/methodology/approach

The study analysed 24 in-depth semi-structured interviews and conducted with key governance practitioners across the three countries.

Findings

The findings show that CG implementation processes in Cameroon, Kenya and Pakistan are nascent and driven by international forces rather than local initiatives. CG lacks institutional identity across the three countries as regulatory coercion acts as a key driver for CG adoption and practitioner accounts are mixed regarding the impact of CG on firm performance.

Practical implications

The paper evidences that the lack of governance identify, compliance and slow implementation process of governance regulations and its impact on firm performance in emerging economies is caused by the fact that local institutional characteristics prevalent in these economies may not be suitable for a “copy and paste” of Western form of governance regulations. Furthermore, governance actors do not see the relevance of recommended CG practices except as a regulatory burden.

Originality/value

The paper contributes to close the lacuna in the seemingly little qualitative comparative study that has examined practitioner’s perception vis-à-vis the diffusion of international governance practices in emerging economies. Specifically, it uncovers how different institutional and contextual factors impact on the behaviour of governance actors and how their behaviours may constrain adoption, implementation and compliance with recommended governance practices.

Case study
Publication date: 9 July 2019

Syed Shaan Abbas and Muhammad Akhtar

The paper has the following learning outcomes: to understand the historical and geographical aspect of Pakistan vis-à-vis other countries of South East Asia and the world; to be…

Abstract

Learning outcomes

The paper has the following learning outcomes: to understand the historical and geographical aspect of Pakistan vis-à-vis other countries of South East Asia and the world; to be able to understand the different marketing strategies of the tourism company; to gather the knowledge of many unknown facts which remain out of sight and hardly surface; to boost economy if its facts and figures are given due weight age and followed with true letter and spirit; and to give a big boost to an industry which remains mostly dormant for many decades. The ratio analysis of service sector is explained. How finances can be arranged in shortest time and generates profitability for the company is also discussed.

Case overview/synopsis

The study provides an overview on the following topics: lack of interest by the Government in promotion; training of tour operators and guide; and managing the expected income from this industry. This study makes the masses aware that how much potential exist in the field of tourism in Pakistan. How the tour operators find huge potential in all segments of tourism and how the big force of trained manpower can be formed and creates employment. Service sector mostly run on equity finances because of lack of collateral, how efficiently they manage the finance for the business year. It gives details of extensive marketing strategy, the huge profit margin in foreign currency and cost volume profit systems of tourism companies.

Complexity academic level

BBA, MBA and MS.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 1: Accounting and Finance.

Details

Emerald Emerging Markets Case Studies, vol. 9 no. 2
Type: Case Study
ISSN: 2045-0621

Keywords

Article
Publication date: 25 February 2022

Sana Alam, Shehnila Zardari and Jawwad Shamsi

The research work provides a comprehensive bibliometric analysis on blockchain in general and with respect to trust and reputation management in particular. The research work also…

Abstract

Purpose

The research work provides a comprehensive bibliometric analysis on blockchain in general and with respect to trust and reputation management in particular. The research work also incorporates the research progress in Pakistan in the field of blockchain.

Design/methodology/approach

The research study is conducted in three phases in which 9 different research questions are assessed for the time duration of 2012–2020 on a total of 9,314 published studies. The source of the research study is from one of the most prestigious databases, the Web of Science (WoS). The scholarly publication includes analysis on WoS categories, annual publication trends, types of documents, research areas, and collaboration network amongst countries, co-word analysis, top 10 countries and top 10 organizations with respect to research publications. The authors use VOSviewer tool to generate collaboration network of countries and co-occurrence network for co-word analysis. The connecting thread among the research question is the overarching research objective of exploring and understanding research out in blockchain. The authors have conducted the research in three phases. Phase 1 is planned to show various quantitative analysis of blockchain worldwide with respect to all 9 questions. In Phase II, prime importance is being given to the trust and reputation management aspect of blockchain. Phase III is concerned with the findings of 9 research questions with Pakistan as the ultimate focus.

Findings

Major findings include that China and the USA are the leading countries as they have contributed the most in research field of blockchain. Computer science emerged as the leading research area. The first research article dates back to 2013 with significant rise in publication trend over the last 4 years from 2017–2020. Trust management emerged as one of the key fields where blockchain plays a pivotal role. Pakistan occupies a position in top 20 countries with respect to research contribution. However, in order to rank amongst top 10 research countries, Pakistan needs rapid technological advancement. The immense rise in research publication trend in Pakistan from the year 2019–2020 as compared to prior 2019 era indicates that due focus is being given in the field of blockchain in Pakistan since the last two years.

Research limitations/implications

The authors have considered WoS data source. Therefore, the study is limited to those published scholarly studies which are present in WoS database. More detailed assessment can be performed by analyzing other data resources. The authors have performed analysis based on 9 research questions. However, other parameters can also be included to perform more enhanced and detailed analysis. All types of documents are included in our research work including secondary studies also. However, some authors might not prefer to include all types of documents.

Practical implications

The paper includes implications for the development of trust and reputation management area of blockchain.

Originality/value

The bibliometric analysis is worthy for scholars, researchers and students to help them make better decision in the field of blockchain with respect to various parameters. The study also serves as a motivating factor to conduct research in the area of blockchain with any language as a medium of research.

Details

Library Hi Tech, vol. 41 no. 2
Type: Research Article
ISSN: 0737-8831

Keywords

Book part
Publication date: 23 May 2022

Sumayya Rashid and Vanessa Ratten

The aim of this chapter is to contribute toward the phenomena of women entrepreneurship from an emerging economy perspective through a dynamic capability's perspective. The…

Abstract

The aim of this chapter is to contribute toward the phenomena of women entrepreneurship from an emerging economy perspective through a dynamic capability's perspective. The challenges faced by women entrepreneurs in a nonsupportive entrepreneurial ecosystem reshaped by digitization will contribute to the burgeoning women entrepreneurship literature. In order to survive in a challenging entrepreneurial ecosystem, women entrepreneurs need dynamic capabilities to face the challenges of a modern digital world. This chapter problematizes the challenges of the digital world and its role in modern day businesses.

Details

Strategic Entrepreneurial Ecosystems and Business Model Innovation
Type: Book
ISBN: 978-1-80382-138-2

Keywords

Article
Publication date: 31 March 2022

Saima Qutab, Abid Iqbal, Farasat Shafi Ullah, Nadeem Siddique and Muhammad Ajmal Khan

Virtual communities of practice (VCoP) are becoming increasingly popular as professional networking. These communities support and shape professional development, especially in…

Abstract

Purpose

Virtual communities of practice (VCoP) are becoming increasingly popular as professional networking. These communities support and shape professional development, especially in countries with limited opportunities and constrain like time and distance. This study throws light on the role of VCoP and its impact on the continuous professional development (CPD) of librarians in Pakistan.

Design/methodology/approach

This study is carried out with qualitative research methods to understand effects of VCoP on CPD. With a thematic content analysis on the email conversations of a library and information science (LIS) Yahoo mailing group “plagpk”, the impact of virtual communities (VCs) on librarians' professional development in Pakistan over the past 20 years was analyzed.

Findings

This study demonstrates that VCs contribute to professional learning, problem-solving, knowledge creation, professional awareness and identity creation in the LIS field. Further, this study contributes a model to explain the formal and informal professional development for individuals and groups through VCoP engagement.

Social implications

It is hoped that this study will help the librarian community create, get involved in the VCoP for personal, professional development consciously and create an impact in the profession. The finding of this study is generalizable to any social sciences or humanities professionals VCoPs.

Originality/value

This is one of the first studies in the LIS field to analysis the impact of VCs on the professional development of the librarians.

Details

Library Management, vol. 43 no. 5
Type: Research Article
ISSN: 0143-5124

Keywords

Article
Publication date: 27 May 2022

Maqsood Ahmad, Qiang Wu, Muhammad Naveed and Shoaib Ali

This study aims to explore and clarify the mechanism by which cognitive heuristics influence strategic decision-making during the coronavirus disease 2019 (COVID-19) pandemic in…

Abstract

Purpose

This study aims to explore and clarify the mechanism by which cognitive heuristics influence strategic decision-making during the coronavirus disease 2019 (COVID-19) pandemic in an emerging economy.

Design/methodology/approach

Data collection was conducted through a survey completed by 213 top-level managers from firms located in the twin cities of Pakistan. A convenient, purposively sampling technique and snowball method were used for data collection. To examine the relationship between cognitive heuristics and strategic decision-making, hypotheses were tested by using correlation and regression analysis.

Findings

The article provides further insights into the relationship between cognitive heuristics and strategic decision-making during the COVID-19 pandemic. The results suggest that cognitive heuristics (under-confidence, self-attribution and disposition effect) have a markedly negative influence on the strategic decision-making during the COVID-19 pandemic in an emerging economy.

Practical implications

The article encourages strategic decision-makers to avoid relying on cognitive heuristics or their feelings when making strategic decisions. It provides awareness and understanding of cognitive heuristics in strategic decision-making, which could be very useful for business actors such as managers and entire organizations. The findings of this study will help academicians, researchers and policymakers of emerging countries. Academicians can formulate new behavioural models that can depict the solutions to dealing with an uncertain situation like COVID-19. Policymakers and strategic decision-making teams can develop crisis management strategies based on concepts from behavioral strategy to better deal with similar circumstances in the future, such as COVID-19.

Originality/value

The paper’s novelty is that the authors have explored the mechanism by which cognitive heuristics influence strategic decision-making during the COVID-19 pandemic in an emerging economy. It adds to the literature in strategic management, explicitly probing the impact of cognitive heuristics on strategic decision-making; this field is in its initial stage, even in developed countries, while little work has been done in emerging countries.

Peer review

The peer review history for this article is available at https://publons.com/publon/10.1108/IJSE-10-2021-0636.

Details

International Journal of Social Economics, vol. 49 no. 10
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 8 May 2023

Huda Khan, Nadia Zahoor, Ahmad Arslan and Zaheer Khan

This study aims to understand the dynamics underpinning the exit and re-entry strategies adopted by multinational enterprises (MNEs) in an emerging market, Pakistan.

Abstract

Purpose

This study aims to understand the dynamics underpinning the exit and re-entry strategies adopted by multinational enterprises (MNEs) in an emerging market, Pakistan.

Design/methodology/approach

This study undertook an in-depth historical case study of Yamaha Motorcycles, which had initially entered Pakistan as a joint venture but had then exited and re-entered as a wholly owned subsidiary.

Findings

This study found that, despite its status as a market leader and one of the older players in the Pakistani market, changing market dynamics in the 2000s – especially the increased competition brought by more affordable (inexpensive) Chinese motorcycles and the weak enforcement of industrial policies – had pushed Yamaha Motorcycles to exit. Another factor that had contributed to its exit were differences in risk perception and strategies with its local joint venture partner (a Pakistani business group). Hence, both firm-level and institutional factors had played significant roles in Yamaha’s market exit. This study further found that re-entering in a wholly owned subsidiary operation mode had been beneficial for the firm, as it gained a significant market share due to its focus on innovation and on capturing a market niche, which had earlier not been its main focus. The findings also suggest that opportunity logics and multiple forms of learning can be important for a firm’s re-entry into a host market – such as experiential (i.e. learning from experience) and vicarious learning (i.e. learning from other organizations, including suppliers and competitors) in an emerging market context, in which institutions evolve amid political and policy uncertainty. Finally, this study found that exit and re-entry timing is an important factor for the development of competitive advantage in a host market.

Originality/value

This study is among the few to have investigated the exit and re-entry strategies of MNEs in emerging markets. The relatively short time during which Yamaha Motorcycles had been out of the market had benefited it on its re-entry, as the firm had been able to capitalize on its prior learning and ties to suppliers’ networks.

Details

Multinational Business Review, vol. 31 no. 2
Type: Research Article
ISSN: 1525-383X

Keywords

Book part
Publication date: 23 August 2012

Sadia Saeed

This paper examines the Pakistani state's shift from the accommodation to exclusion of the heterodox Ahmadiyya community, a self-defined minority sect of Islam. In 1953, the…

Abstract

This paper examines the Pakistani state's shift from the accommodation to exclusion of the heterodox Ahmadiyya community, a self-defined minority sect of Islam. In 1953, the Pakistani state rejected demands by a religious movement that Ahmadis be legally declared non-Muslim. In 1974 however, the same demand was accepted. This paper argues that this shift in the state's policy toward Ahmadis was contingent on the distinct political fields in which the two religious movements were embedded. Specifically, it points to conjunctures among two processes that defined state–religious movement relations: intrastate struggles for political power, and the framing strategies of religious movements vis-à-vis core symbolic issues rife in the political field. Consequently, the exclusion of Ahmadis resulted from the transformation of the political field itself, characterized by the increasing hegemony of political discourses referencing Islam, shift toward electoral politics, and the refashioning of the religious movement through positing the “Ahmadi issue” as a national question pertaining to democratic norms.

Details

Political Power and Social Theory
Type: Book
ISBN: 978-1-78052-867-0

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