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1 – 10 of over 1000Annika Baumgart, Robin Bell and Ria Wiid
Family businesses require internal communication (IC) to guide and provide direction, and the unique nature of involving both family and nonfamily employees add complexity…
Abstract
Purpose
Family businesses require internal communication (IC) to guide and provide direction, and the unique nature of involving both family and nonfamily employees add complexity. Navigating this complexity helps to ensure effective direction and management of family businesses. This paper explores the existing research concerning IC within family businesses and discusses the lenses and contexts through which it is commonly studied.
Design/methodology/approach
This paper provides a concise literature review to identify the most common lenses through which IC in family business has been researched.
Findings
IC in family enterprises is mostly studied through the lenses of IC between family generations, IC and the influence on family identity, and IC in times of crises. Existing research is largely focused on the role of family in IC, and limited consideration is given to the role of nonfamily members and family members outside of the business.
Originality/value
The paper synthesizes the direction and findings of existing research into IC within family business and provides avenues for future research. Managerial implications are also presented based on the synthesis of existing literature.
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Isabel C. Botero and Tomasz A. Fediuk
Justice perceptions describe an individual's evaluation of whether decisions or actions are fair or unfair. These perceptions are important because they affect individual…
Abstract
Justice perceptions describe an individual's evaluation of whether decisions or actions are fair or unfair. These perceptions are important because they affect individual attitudes and behaviors in different situations. Family firms develop and implement governance policies and structures (i.e., governance systems) to diminish the problems that can arise from the overlap between the business, the family, and the ownership systems of a firm. Governance systems help family firms have a clear structure of accountability and a clear understanding of the rights and responsibilities that family and non-family members have toward the family enterprise. Research on governance to date has focused on the practices and policies that exist and their effects on the family firm. However, in the governance context, individual perceptions are important because they are likely to affect the attitudes that family and other members have toward the family enterprise and the likelihood that they will follow the different policies when they are implemented. This chapter takes a receiver perspective to explain how individuals create justice perceptions based on governance mechanisms and the effects of these perceptions. The goal is to understand how we can use this information when developing governance practices in family firms.
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This perspective article provides an overview of current research on paradoxes within family business settings and outlines emerging trends and potential avenues for future…
Abstract
Purpose
This perspective article provides an overview of current research on paradoxes within family business settings and outlines emerging trends and potential avenues for future research in this field.
Design/methodology/approach
This article is inspired by a systems-theoretical approach to business family paradoxes.
Findings
The article suggests that increasing research interest in more-than and neither-nor approaches to paradox could propel the digital transformation of paradox theory and facilitate the strategic management of family business paradoxes in multi-stakeholder environments.
Originality/value
This article synthesises the state of the arts in the field of research on family business paradoxes and proposes future research agendas.
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Didar Karatayev, Umidjon Matyakubov, Lyailya Mutaliyeva, Viachaslau Filimonau and Vladimir A. Ermolaev
This paper discusses the key features of Generation Alpha from the perspective of their implications for future family business.
Abstract
Purpose
This paper discusses the key features of Generation Alpha from the perspective of their implications for future family business.
Design/methodology/approach
The signals perspective is used to review academic and non-academic literature to highlight the key features of Generation Alpha that can be relevant to family business.
Findings
Extensive use of digital technology, perceptions of learning, work and a work–life balance and attitudes towards sustainability and social responsibility are the key features of Generation Alpha that hold significant implications for the strategies and operations of future family business.
Originality/value
This is the first paper considering Generation Alpha in the context of future family business, which discusses the key features of this generation from the perspective of succession planning.
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Purpose of This Chapter: >The study examines the importance and effect of working over office hours and lengthy commutes on work–life balance because both consume time away from…
Abstract
Purpose of This Chapter: >The study examines the importance and effect of working over office hours and lengthy commutes on work–life balance because both consume time away from the official working hours. The study utilized perceived organizational support to measure the moderating role of working over office hours, lengthy commutes, and work–family balance.
Design / Methodology / Approach: An inferential statistics cross-sectional study collected data from 437 full-time employees of IT-BPM companies in 5 metropolitan cities in India. The study used the PLS-SEM to examine the hypotheses.
Findings: The results show a negative relationship between working over office hours and lengthy commutes on work–family balance. This study also found the moderating effect of perceived organizational support on working over office hours and lengthy commutes on the work–family balance. Also, the study revealed that half of the respondents spend three hours, and one-fourth of the respondents spend four and half hours working over office hours and lengthy commutes.
Research Limitations: This research is limited to IT-BPM companies in India. Nevertheless, the findings highlight the factors associated with IT-BPM employee work–family balance, and only two factors were identified.
Practical Implications: This study enhances the work–family balance’s theoretical and practical effects. The results provide a competitive benchmark for IT-BPM managers, administrators, and governing bodies of employee well-being.
Originality: To the best of the author’s knowledge, this study is the first to adopt extrinsic variables in work–family border theory to measure the work–family balance of IT-BPM employees.
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Veronica Scuotto, Simona Alfiero, Maria Teresa Cuomo and Filippo Monge
This paper conceptually aims to discuss the dual role of knowledge management (KM) and technological innovation, which brings about innovations, although it can be limited by…
Abstract
Purpose
This paper conceptually aims to discuss the dual role of knowledge management (KM) and technological innovation, which brings about innovations, although it can be limited by psychological and emotional ownership.
Design/methodology/approach
This study examines the real impact of the paper on KM and technological innovation in family small to medium enterprises (FSMEs). This is a unique context affected by psychological and emotional ownership. However, COVID-19 has forced FSMEs to consider new strategies and practices to preserve their competitive advantage.
Findings
In this scenario, knowledge exchange, knowledge absorption and technology adoption appear relevant to the innovation process. This study offers a framework for how the duality of KM and technological innovation affects innovation.
Originality/value
Although extant research has explored technological innovation outcomes, a literature review reveals that accumulated studies on the drivers of technological innovation and KM in the context of FSMEs require further inquiry. Family members’ emotional ownership may foster KM because identification with organizational goals enhances individuals’ willingness to access and share information and stimulates new products and technological development.
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Adhitya Agri Putra and Doddy Setiawan
This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.
Abstract
Purpose
This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.
Design/methodology/approach
Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression.
Findings
The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management.
Originality/value
This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms.
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Resul Mercan and Mustafa Sandıkcı
The concept of bleisure is a tourism term that has emerged recently and has become popular. Participation of employees, especially managers and people in business who go on…
Abstract
The concept of bleisure is a tourism term that has emerged recently and has become popular. Participation of employees, especially managers and people in business who go on business trips, in leisure activities during their full-time business trips has revealed the bleisure trend. Although bleisure has emerged as a term in recent years, it has been seen that people combine vacations and business trips in previous years.
Considering the research on bleisure tourism, it is thought that bleisure tourism can be helpful to increase employee productivity. The fact that individuals who go on business trips very often are away from their family or friends can create a social deformation. However, people who go on business trips within the scope of bleisure tourism sometimes can take their close friends or family members with them. This provides extra motivation for bleisure tourists and increases work efficiency. However, it is beneficial to plan bleisure tourism. Excessive entertainment or shopping can lead to distraction, being late for work and being over budget on a business trip. For this reason, bleisure should be planned jointly with tourism agencies and companies.
Bleisure tourism will benefit business travellers, travel companies, hotels, restaurants, other tourism businesses and local people. For this reason, it is necessary to focus on studies related to bleisure tourism, a new tourism trend.
Robert Rieg, Jan-Hendrik Meier and Carmen Finckh
Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and…
Abstract
Purpose
Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and expected. However, which roles are communicated in job advertisements is unknown so far.
Design/methodology/approach
With a text-mining approach on a large sample of 889 job ads, the authors extract information on roles, type of firm and hierarchical position of the management accountant sought.
Findings
The results indicate an apparent mix of different role types with a strong focus on a classic watchdog role. However, the business partner role is more often sought for leadership positions or in family businesses and small- and medium-sized enterprises (SME).
Research limitations/implications
The main limitation is the lack of an agreed-upon measurement instrument for roles in job offers. The study results imply that corporate practice is not as theory-driven as is postulated and communicated in the management accounting community. This indicates the existence of a research-practice gap and tensions between different actors in the management accounting field.
Practical implications
The results challenge the current role discussion of professional organizations for management accountants as business partners.
Originality/value
The authors contribute the first study, which explicitly analyzes the communication of roles in job offers for management accountants. It indicates a discrepancy between scholarly discussion on roles and management accountants' work from an employer's perspective.
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Yi Wang, Yangyang Jiang, Baojiang Geng, Ziqi Yan and Xiaorong Wang
This study aims to explore the social networks and network interactions of bed-and-breakfast (B&B) entrepreneurs in rural China. In addition, it evaluates how such network…
Abstract
Purpose
This study aims to explore the social networks and network interactions of bed-and-breakfast (B&B) entrepreneurs in rural China. In addition, it evaluates how such network interactions relate to rural resilience.
Design/methodology/approach
In-depth interviews were performed in two locations: Ningbo and Dujiangyan, China. Purposive sampling was combined with snowball sampling to select interviewees. The 154 interviews involved 29 B&B owners and relevant social actors. All codes and data were analyzed using the discourse analysis framework.
Findings
The B&B owners’ social networks were identified based on strategic goals, revealing a business operation network, business development network and business citizenship network. Challenges in seeking financial support for rural B&Bs during the pandemic were specified along with network interactions. The institutional adaptation approach was used to evaluate network interaction in rural B&B business. It was argued that other networks would react based on primary network members’ goal compatibility and the effectiveness of the primary network in addressing obstacles.
Practical implications
This study indicates that the rural B&B entrepreneurs’ interactions with various networks could influence on business resilience, community resilience as well as rural resilience.
Originality/value
By combining the institutional adaptation typology with social network theory, this study generates a new typology of network interactions for rural B&Bs. The typology helps to explain how and why B&B entrepreneurs make decisions and provides a broader scope of social networks involved in these business operations.
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