Search results
1 – 10 of over 4000Aino Halinen, Sini Nordberg-Davies and Kristian Möller
Future is rarely explicitly addressed or problematized in business network research. This study aims to examine the possibilities of developing a business actor’s future…
Abstract
Purpose
Future is rarely explicitly addressed or problematized in business network research. This study aims to examine the possibilities of developing a business actor’s future orientation to network studies and imports ideas and concepts from futures research to support the development.
Design/methodology/approach
The study is conceptual and interdisciplinary. The authors critically analyze how extant studies grounded in the sensemaking view and process research approach integrate future time and how theoretical myopia hinders the adoption of a future orientation.
Findings
The prevailing future perspective is restricted to managers’ perceptions and actions at present, ignoring the anticipation and exploration of alternative longer-term futures. Future time is generally conceived as embedded in managers’ cognitive processes or is seen as part of the ongoing interaction, where the time horizon to the future is not noticed or is at best short.
Research limitations/implications
To enable a forward-looking perspective, researchers should move the focus from expectation building in business interaction to purposeful preparation of alternative future(s) and from the view of seeing future as enacted in the present to envisioning of both near-term and more distant futures.
Practical implications
This study addresses the growing need of business actors to anticipate future developments in the rapidly changing market conditions and to innovate and change business practices to save the planet for future generations.
Originality/value
This study elaborates on actors’ future orientation to business markets and networks, proposes the integration of network research concepts with concepts from futures studies and poses new types of research questions for future research.
Details
Keywords
Joanna Krasodomska, Paweł Zieniuk and Jadwiga Kostrzewska
This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG…
Abstract
Purpose
This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG) reporting prior to (2017) and after (2019) the implementation of Directive 2014/95/EU and the factors that influence their decisions to provide SDG reporting in 2019.
Design/methodology/approach
The authors use the multilevel theory of social change in organizations as the theoretical background. The sample consists of 341 PIEs based in the EU Member States, for which reports published in 2017 and 2019 are available in the global reporting initiative sustainability disclosure database. The authors analyzed the data using the statistical significance test of equal proportions and the logistic regression model.
Findings
The study findings allow to identify a significant positive change in the share of companies providing a reference to SDGs in 2019 compared with 2017. The research confirms that companies’ engagement in United Nations Global Compact and previous experience in sustainability reporting positively influences the decision to report on SDGs in 2019. Contrary to the expectations, industry, size, SDG implementation score, future orientation of government and corporate governance score do not seem to be relevant factors influencing PIEs’ disclosures.
Originality/value
The paper adds to the understanding of the differences in SDG reporting within the EU, which is seen as a frontrunner in implementing the 2030 Agenda and the SDGs.
Details
Keywords
This paper aims to explore John Mbiti’s concept of African time in line with the studies on the crisis of the post-independence African state. Then, how this concept offers new…
Abstract
Purpose
This paper aims to explore John Mbiti’s concept of African time in line with the studies on the crisis of the post-independence African state. Then, how this concept offers new analytical spaces for understanding the modern nation-states inconveniences in African contexts.
Design/methodology/approach
The paper analyses the Mbitian African concept of time in light of the works on post-independence African state and communalism.
Findings
By using the Mbitian concept of time politically after explaining African communalism and African concepts of personhood and destiny, the paper reached a conclusion. This conclusion claims that due to the highly existential nature of the African concept of destiny and the past-oriented feature of the African concept of time, Africans cannot be restrained by any supernatural claim or any futuristic promises that are irrelevant to their context and cut from the communal values of ancestral past. Africans do not think supernaturally or bet for the future. However, those futuristic and supernatural claims that cannot restrain the African subjectivity – ironically – characterize the modern nation state with its “progress orientation” and “social-contract” metaphysics. Unfortunately, this radical difference in perceptions between the past-oriented African temporality and the future-oriented modern state temporality rendered the post-independence. African state dysfunctional and unable to operate as a medium for authority. This, consequently, opened the door for informal conflict and strife.
Originality/value
The paper is novel with regard to offering a new theory on the conceptual problems of the nation state in African contexts.
Details
Keywords
Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing…
Abstract
Purpose
Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.
Design/methodology/approach
This study collects data using a case study of a firm in the green energy construction sector.
Findings
Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.
Originality/value
This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.
Details
Keywords
The purpose of this study is to contribute to the debate on the impact of organizational culture and national culture on green supply chain management (GSCM) adoption by…
Abstract
Purpose
The purpose of this study is to contribute to the debate on the impact of organizational culture and national culture on green supply chain management (GSCM) adoption by empirically testing the developed framework, and ultimately pave the way toward potential areas for future research.
Design/methodology/approach
Using survey data from a sample of Moroccan manufacturing firms, 130 responses were collected and analyzed using SPSS 25 and Smart PLS v 3.3.3 software. The paper used a convenience sample, as it is required by the quantitative method, which legitimate making generalization under certain conditions.
Findings
The research results indicated that the national culture does not influence the GSCM implementation. The results contradict a number of prior works. As for the second direct effect measured postulated that organizational culture has a direct and significant impact on the GSCM. The results indicate that adhocracy culture, clan culture and hierarchical culture have a positive impact on the implementation of GSCM initiatives. To assess the impact of ownership type on GSCM, we underlined the difference between local and foreign firms. In fact, as argued, the foreign firms are more implementing GSCM initiatives than local firms do. Based on the arguments advanced on prior literature, the firm size does, as expected, exert significant control over the adoption of GSCM initiatives.
Research limitations/implications
The paper here is a starting point to understand how environmental sustainability and culture are interlinked; further research might contribute to this topic by empirically testing the model in similar or different contexts, using different cultural frameworks.
Practical implications
The practical implications for the paper are related to the necessity of adopting adequate organizational culture to build responsible behaviors for GSCM adoption by Moroccan firms. Recognizing the powerful role of organizational culture as a crucial factor responsible for GSCM’s success beyond the well-defined corporate strategies, including market presence and technological advantages, etc.
Social implications
This paper contributes to the establishment of codependent links between sociology and management fields as it helps to update the social theories present in the operations management area.
Originality/value
To the best of the author’s knowledge, few works have pursued to review and bridge cultural theories with the GSCM implementation.
Details
Keywords
Ulrik Jennische and Adrienne Sörbom
This paper explores practices of foresight within the United Nations Educational, Scientific and Cultural Organization (UNESCO) program Futures Literacy, as a form of…
Abstract
Purpose
This paper explores practices of foresight within the United Nations Educational, Scientific and Cultural Organization (UNESCO) program Futures Literacy, as a form of transnational governmentality–founded on the interests of “using the future” by “emancipating” the minds of humanity.
Design/methodology/approach
The paper draws on ethnographic material gathered over five years within the industry of futures consultancy, including UNESCO and its network of self-recognized futurists. The material consists of written sources, participant observation in on-site and digital events and workshops, and interviews.
Findings
Building on Foucault's (1991) concept of governmentality, which refers to the governing of governing and how subjects politically come into being, this paper critically examines the UNESCO Futures Literacy program by answering questions on ontology, deontology, technology and utopia. It shows how the underlying rationale of the Futures Literacy program departs from an ontological premise of anticipation as a fundamental capacity of biological life, constituting an ethical substance that can be worked on and self-controlled. This rationale speaks to the mandate of UNESCO, to foster peace in our minds, but also to the governing of governing at the individual level.
Originality/value
In the intersection between the growing literature on anticipation and research concerning governmentality the paper adds ethnographically based knowledge to the field of transnational governance. Earlier ethnographic studies of UNESCO have mostly focused upon its role for cultural heritage, or more broadly neoliberal forms of governing.
Details
Keywords
Traditional leadership theory and research courses do not adequately prepare students for cross-cultural leadership. This article notes six premises of Western theories and…
Abstract
Traditional leadership theory and research courses do not adequately prepare students for cross-cultural leadership. This article notes six premises of Western theories and demonstrates the limitations of these premises in non-Western settings. A framework for the study of cross-cultural leadership, The Global Leadership-Learning Pyramid, is proposed, and the theoretical foundations are discussed.
Pendo Shukrani Kasoga and Amani Gration Tegambwage
The purpose of the paper is to examine the financial management behavior (FMB) mediation mechanism in self-control, optimism, deliberative thinking and investment decisions in the…
Abstract
Purpose
The purpose of the paper is to examine the financial management behavior (FMB) mediation mechanism in self-control, optimism, deliberative thinking and investment decisions in the Tanzanian stock market.
Design/methodology/approach
A sample of 268 individual investors in the Tanzanian stock market was obtained through questionnaires. The data were analyzed using structural equation modeling.
Findings
The findings show that self-control, optimism and deliberative thinking are significantly and positively related to FMB and investment decisions. The findings also confirmed the mediating role of FMB in the influence of self-control, optimism and deliberative thinking on investment decisions among Tanzanian individual investors. These findings imply that people with good self-control, optimistic and deliberative thinking are more likely to save money, have better FMB and prefer to make investment decisions.
Research limitations/implications
The study deals with individual investors. Future research could examine the effects of psychological traits on investment decisions by adding or modifying the items of particular constructs and studying institutional investors.
Practical implications
Individual investors can use the information to study and evaluate their financial behavior and stock investment decisions. This research can be used by security firms to better understand investor behavior, forecast future market trends and advice investors. Individual investors require psychological features to manage their behavior in various aspects, ranging from affective behavior to cognition, which are relevant for investing decisions.
Originality/value
Few studies have examined the influence of self-control, optimism and deliberative thinking on the investment decisions of individual investors. The unique empirical analysis developed in this paper is that it examines the mediation mechanisms of FMB with respect to self-control, optimism and deliberative thinking and investment decisions among individual investors in the Tanzanian stock market.
Details
Keywords
The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and…
Abstract
Purpose
The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature, thus, opportunities for future research.
Design/methodology/approach
This paper is a literature review on academic studies that examine factors influencing national adoption of IFRS. The reviewed articles are limited to published, peer-reviewed papers only.
Findings
Overall, the review suggests that although a wide range of determinants on national adoption of IFRS has been identified, prior literature consists of conflicting viewpoints on what influence national accounting policies toward IFRS, thus, highlighting areas in which there are needs for future research.
Research limitations/implications
First, this study focuses only on the de jure adoption of IFRS. Second, the study focuses mainly on research findings, not theory use in the extant literature.
Originality/value
To the best of the author’s knowledge, this is the first study, which provides a comprehensive review of studies on de jure IFRS adoption.
Details
Keywords
Guido Orzes, Fu Jia, Marco Sartor and Guido Nassimbeni
The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical…
Abstract
Purpose
The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical certification standard – and firm performance, building on agency and contingency theories.
Design/methodology/approach
The authors analyse secondary longitudinal balance sheet data of listed firms employing a rigorous event-study approach and compare SA8000-certified companies to different control groups based on three matching criteria, i.e., industry, size, and pre-certification performance. The authors then study the moderating effects of the cultural features, the country’s development level, and the labour intensity on the causal relationship through multiple regression methods.
Findings
The authors find that SA8000 certification positively affects labour productivity and sales performance but has no effect on profitability. Furthermore, the study supports that the relationship between SA8000 and profitability is moderated by two cultural features of the home country of the firms (i.e. power distance and uncertainty avoidance).
Originality/value
This is the first study, which empirically tests the effects of the ethical certification SA8000 on firm performance using a cross-country sample. In addition, the authors contribute to the wider debate on the effects of corporate social responsibility practices on firm performance.
Details