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1 – 10 of 95
Article
Publication date: 24 September 2024

Ratish Kumar Jha, Niva Kalita and Reshma Kumari Tiwari

The purpose of this study is to determine the moderating effect of group affiliation (GA) while examining the relationship of corporate governance (CG) with firm performance (FP…

Abstract

Purpose

The purpose of this study is to determine the moderating effect of group affiliation (GA) while examining the relationship of corporate governance (CG) with firm performance (FP) and firm risk-taking (FRT).

Design/methodology/approach

The study employed a sample of 100 non-financial firms, selected randomly from the top 500 companies listed on the Bombay Stock Exchange (BSE) based on their market capitalisation for 2013–2022. The random effects and fixed effect models are employed for the analysis. Furthermore, the generalised estimating equations (GEE) population-averaged model is used for added robustness.

Findings

The results reveal that while strong CG improves FP, GA modifies the effect of CG on FP. Both GA and CG have beneficial effects, but their synergy is insignificant. However, in the context of CG and FRT, the study unveils that a strong CG is associated with a reduction in FRT, and this relationship is more pronounced for standalone firms.

Originality/value

To the best of the authors' knowledge, the present study is a maiden attempt to investigate the moderating effect of GA while examining the relationship of CG with FP and FRT.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 27 May 2024

Moniruzzaman Sarker, Siti Munerah, Angie Teh Yinyi, Nafisa Kasem and Imranul Hoque

This paper aims to understand consumption values buying from informal retail markets (i.e., street vendor retailing). It also explores why consumers prefer daily necessary goods…

Abstract

Purpose

This paper aims to understand consumption values buying from informal retail markets (i.e., street vendor retailing). It also explores why consumers prefer daily necessary goods from the informal compared to the formal retail market (such as supermarkets, retail chain outlets and e-commerce).

Design/methodology/approach

Employing the qualitative research approach, this study collected data from nine respondents in two areas in Malaysia. Data were collected using semi-structured interviews and analysed using the thematic analysis technique. Only representative verbatim codes were presented under five themes of consumption value theory.

Findings

Consumers are triggered by the convenience, ease, and exclusive products (conditional value), friendly and known relationship with informal sellers, as well as the availability of some particular food items (emotional value) and lower price and freshness of groceries (functional value) while buying from informal compared to formal retail vendor.

Research limitations/implications

This study provides knowledge implications to the consumption value theory. Functional, emotional, and conditional values are the dominant components of purchase behaviour in informal compared to formal retail channels. Social values are common, whereas epistemic value is more substantial in formal retailing.

Practical implications

Findings are helpful for informal retail businesses to understand consumers' buying behaviour. Informal retail owners should ensure that commodities are fresh, highly affordable and available in the local communities. Building a friendly relationship with consumers would be a key to the success of this retail sector.

Social implications

Authorities should support informal sellers to set up mobile retail stores in residential areas. This effort would offer greater convenience to both parties in informal businesses and ensure informal sellers' financial and social well-being.

Originality/value

Despite the widespread acceptance of buying goods from informal retail vendors, research on consumption value in informal retailing is largely overlooked. Previous research primarily deals with formal market phenomena due to their size and economic contribution. Consequently, current literature lacks an understanding of why consumers prefer to buy from informal retail vendors for their daily groceries when the formal retail channel could fulfil similar needs. Using a qualitative research design, this research uncovers consumers' buying motives from informal compared to formal vendors.

Article
Publication date: 24 September 2024

Nora Denner, Thomas Koch, Benno Viererbl and Alicia Ernst

This study examines the functions of informal communication in organizations. Informal communication can be characterized as any interaction within an organization in which two or…

Abstract

Purpose

This study examines the functions of informal communication in organizations. Informal communication can be characterized as any interaction within an organization in which two or more individuals assume personal roles rather than their professional roles and in which employees do not intend to solve work-related problems. Despite its central role in organizations, a comprehensive understanding of the specific functions of informal communication within workplace dynamics is lacking.

Design/methodology/approach

We reviewed existing literature to identify the functions of informal communication and then surveyed employees (N = 1,380). We asked them to indicate their agreement with statements measuring the functions of informal communication that we derived from the literature.

Findings

Using exploratory factor analysis, we identified four core functions: stress management and recreation, nurturing private relationships, fostering a sense of belonging and connectedness and facilitating information exchange and coordination. We then examined how these core functions related to job-related and sociodemographic characteristics. Our findings underscore the importance of informal communication in organizations, particularly in facilitating the development and maintenance of social relationships as well as information exchange and coordination, both of which play critical roles in organizational success.

Originality/value

This study is among the first to systematize the functions of informal communication in organizations and to empirically extract core functions that can be used for further research. It is also highly relevant to practitioners of organizational management and organizational communication.

Details

Journal of Communication Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-254X

Keywords

Open Access
Book part
Publication date: 23 September 2024

Lucy V. Piggott, Jorid Hovden and Annelies Knoppers

Sport organizations hold substantial ideological power to showcase and reinforce dominant cultural ideas about gender. The organization and portrayal of sporting events and spaces…

Abstract

Sport organizations hold substantial ideological power to showcase and reinforce dominant cultural ideas about gender. The organization and portrayal of sporting events and spaces continue to promote and reinforce a hierarchical gender binary where heroic forms of masculinity are both desired and privileged. Such publicly visible gender hierarchies contribute to the doing of gender beyond sport itself, extending to influence gender power relations within sport and non-sport organizations. Yet, there has been a relative absence of scholarship on sport organizations within the organizational sociology field. In this paper, we review findings of studies that look at how formal and informal organizational dimensions influence the doing and undoing of gender in sport organizations. Subsequently, we call for scholars to pay more attention to sport itself as a source of gendered organizational practices within both sport and non-sport organizations. We end with suggestions for research that empirically explores this linkage by focusing on innovative theoretical perspectives that could provide new insights on gender inclusion in organizations.

Details

Sociological Thinking in Contemporary Organizational Scholarship
Type: Book
ISBN: 978-1-83549-588-9

Keywords

Book part
Publication date: 7 October 2024

Anthony Acquah, Anthony Nkrumah Agyabeng and James Kwame Mensah

The chapter explores the implications of digitalization on the informal economy of Ghana, focusing on the agricultural, microcredit, transportation, and retail sectors. The study…

Abstract

The chapter explores the implications of digitalization on the informal economy of Ghana, focusing on the agricultural, microcredit, transportation, and retail sectors. The study was designed as a qualitative study with data collected from books, articles, government reports, business reports, and newspapers. The data collected were analyzed using qualitative content analysis. The study argues that in the agricultural sector, e-agriculture initiatives and digital tools have improved farming practices, providing timely scientific knowledge to farmers and increasing yields. The microcredit sector has been transformed through digital financial services, which have expanded financial inclusion, lowered costs, and simplified regulatory compliance. In the transportation sector, digital platforms like Uber and local startups have streamlined operations, improved safety, and created economic opportunities for drivers. Additionally, e-commerce platforms have facilitated stock ordering and delivery for retailers, reducing downtime and formalizing their transactions. These digital innovations are crucial in enhancing the formalization of the informal economy in Ghana, providing numerous benefits for businesses and individuals in these sectors.

Details

Informal Economy and Sustainable Development Goals: Ideas, Interventions and Challenges
Type: Book
ISBN: 978-1-83753-981-9

Keywords

Open Access
Article
Publication date: 24 September 2024

May Ling Thio and Linawati Sidarto

Looking through an autoethnographical lens, the authors analyse the reclaiming of the heritage name of Indonesian Peranakan Chinese in the Netherlands with regard to their sense…

Abstract

Purpose

Looking through an autoethnographical lens, the authors analyse the reclaiming of the heritage name of Indonesian Peranakan Chinese in the Netherlands with regard to their sense of belonging and (translocational) positionality. The discussion is situated in the realm of (post)colonial ties between the country of birth and their current country of residence, against the backdrop of assimilationist policies of President Soeharto’s “New Order” after the regime change following the September 30, 1965, coup attempt (G30S). The authors’ own reflections were studied in combination with interviews, both formal and informal, and desk research to compose a narrative of active memories and stories told. How was the state-imposed name change experienced? Why did they choose to reclaim their Chinese name when applying for Dutch citizenship rendered that opportunity? Where can the affective bonds be found?

Design/methodology/approach

The authors’ own reflections were studied in combination with interviews, both formal and informal, and desk research to compose a narrative of active memories and stories told. How was the state-imposed name change experienced? Why did they choose to reclaim their Chinese name when applying for Dutch citizenship rendered that opportunity? Where do the affective bonds lie?

Findings

The reclaiming of the heritage name has a different resonance in the sense of belonging for different generational cohorts. In the specific post-colonial Dutch context - for the generation of our interviewees and of our parents - it represents an active re-positioning of one’s self as having Chinese ancestry (the name I was born with), not because they wanted to renounce their Indonesian connection but because they were forced to make a choice. For us, the authors, it was more a matter of: because we were raised with this name.

Originality/value

This article is a response to the appeal to expand the scarce literature published on the Peranakan Chinese group in the Netherlands (e.g. Tjiook–Liem, 2017; Van der Meer and Eickhoff, 2017; Ang, 2005; Li, 1999) who live in a fascinating (post)colonial positionality comprising of Chinese ancestry, Indonesian background and the Dutch (new) home country. Studies on this group barely mention the consequences of name change for their belonging (Healy, 2020) and positionality (Anthias, 2012).

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

Book part
Publication date: 23 September 2024

Jovito Jose P. Katigbak and April Joy E. Dopeño

Informality in the tourism sector of the Philippines is a pervasive phenomenon, yet only few studies have explored the former's contribution to the latter, especially at the local…

Abstract

Informality in the tourism sector of the Philippines is a pervasive phenomenon, yet only few studies have explored the former's contribution to the latter, especially at the local level. Hence, this chapter utilizes a tourism value chain model developed by the United Nations World Tourism Organization and Directorate-General for Development and Cooperation (DEVCO) to determine the presence and examine the role of the informal sector in various spheres of Binondo's tourism industry. Findings reveal that informality is thriving in the areas of transportation, food and beverage, handicraft, leisure, excursion, tours, and support services. Conversely, they are inexistent or less visible in the accommodation and tourism assets in destination segments. Moreover, the fragmented tourism value chain of Binondo is heavily shaped by three primary challenges, namely, difference in perception between decision-makers and economic actors, resistance to change by the informal sector, and lack of relevant data to support evidence-based policymaking. To address these issues, the local government of Manila City may hence consider the following policy options: (i) mainstream a “whole-of-locality” approach, (ii) conduct an industry mapping of Binondo's tourism value chain, (iii) facilitate linkages between formal and informal businesses, (iv) develop shared infrastructure and extend capacity-building to the informal sector, and (v) employ a regulatory sandbox approach.

Details

Revisiting Sustainable Tourism in the Philippines
Type: Book
ISBN: 978-1-83753-679-5

Keywords

Open Access
Article
Publication date: 11 June 2024

Michal Ganz Meishar

This study aims to examine the contribution of informal encounters outside the school walls between local Israeli families from “Waldorf Education” and immigrant families from…

Abstract

Purpose

This study aims to examine the contribution of informal encounters outside the school walls between local Israeli families from “Waldorf Education” and immigrant families from Africa from formal state education and explore the consequences of these encounters on the development of lifelong learning competences. Research questions are as follows: In what way do non-formal encounters lead to the development of lifelong learning ability? What are the challenges and consequences of non-formal activity for research participants, families and educators from the pedagogical, social and personal perspectives?

Design/methodology/approach

The research uses a qualitative-interpretive case study approach that allows for in-depth observation of the phenomenon within the context of reality to understand the case, a non-formal encounter between two groups of parents from different cultures, languages and educational attitudes. In this case study, it is possible to generalize from the local to the global and examine processes, actions and behaviors in the studied case (Creswell et al., 2018; Yin, 2009). This empirical study allows description, analysis, understanding and explanation of the challenges and actions in organizing and holding non-formal encounters from personal experiences as a first source.

Findings

The analysis of the data brought up two main categories that represent the actions and insights from the non-formal encounters for developing lifelong learning competences: create a personal dialogue to strengthen trust and confidence; foster parental involvement. Non-formal encounters between families from different cultural-social backgrounds may promote lifelong learning competences such as tolerance, inclusion and openness. However, external intervention by a social association is required to organize, support and operate them.

Research limitations/implications

The research’s limitation was that it was conducted in the country’s center. Therefore, the findings must be considered in the context in which they are presented and not generalized to other regions or communities from other cultures in Israel and the world. A few limited encounters may affect the author’s interpretation of the study data. In addition, expressions of “social desire” that may be expressed in interviews must be considered.

Practical implications

This study emphasizes social activism. Despite all the differences and tensions, creating an equal space in the families’ encounters is essential for lifelong learning. The immigrant parents participated in decision-making, the stages of organization and the activities themselves during the encounters. This partnership strengthened their commitment and responsibility. Because they are a powerless minority group, it should not be assumed that two encounters will improve their self-confidence. The proof is that fewer participants came to the last encounter. Education experts must maintain consistency and continuity in forming partnerships with immigrant families over time and as part of lifelong learning.

Social implications

The non-formal encounters between the two groups of families create an atmosphere of equality: all are parents of children seeking to inculcate humane and social values. The collaborative atmosphere contributed to the understanding that closeness overpowers distance. Everyone is troubled by similar issues of parenting, enjoyment of children, nutritious food and a shared desire to be good citizens while maintaining tolerance, reciprocity and respect.

Originality/value

Non-formal encounters are actively performed to create belonging when the “others and we” join together for the community and the children. This is an extensive, open and accessible platform for strengthening social consciousness and understanding the connection between teaching, culture and society to promote equality in education. This study will allow schools to expand the boundaries of communication with parents and initiate additional activities with other social groups to foster children’s integration. It will enrich the academic knowledge about connections and communication of educators, families from Israel and immigrant families in developing a partnership in the school to promote lifelong learning.

Article
Publication date: 20 September 2024

Darren A. Bryant, Chun Sing Maxwell Ho, Jiafang Lu and Yiu Lun Leo Wong

This study addresses a gap in the knowledge on how longitudinal engagement in a school improvement initiative influences change in middle leaders’ (MLs') interactions and assesses…

Abstract

Purpose

This study addresses a gap in the knowledge on how longitudinal engagement in a school improvement initiative influences change in middle leaders’ (MLs') interactions and assesses how school–university partnerships around school improvement can support teachers with formal leadership roles (i.e. MLs’) leadership development.

Design/methodology/approach

Using a two-year longitudinal research design, university staff facilitated middle leadership training in a school-defined improvement initiative on lesson study. Results from a pre-test followed by two post-tests administered at one-year intervals were collected on social networks. Analyses examined changes in indegree and brokerage patterns among groupings of senior leaders (SL), subject leaders, cross-school specialists and teachers.

Findings

Accounting for staffing changes, 27 of 67 staff members participated in each survey, yielding 1,623 distinct ties connecting school members. Over the first year, advice-seeking increased by 225%. SLs’ initial propensity to consult peers shifted towards MLs and teachers. Subject leaders advising other leaders and teachers increased tenfold. Teachers’ peer-to-peer consultation increased by 2,000%. Specialists with school-wide responsibilities became the dominant group for advising other leaders, such as SLs and subject leaders. These shifts were sustained over the second year.

Originality/value

The study demonstrates that engagement in the school–university partnership support and the corresponding structural changes stimulated robust cross-school dialogue among teachers and various leaders. Brokerage patterns indicated an enhanced role for MLs in driving the school-defined improvement initiative which corresponded to university-designed development activities.

Details

Journal of Educational Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-8234

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

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Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

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