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Article
Publication date: 12 March 2019

Kun Su, Bin Li and Chen Ma

The purpose of this paper is to investigate the effects of corporate dispersion on tax avoidance from geographical and institutional dispersion perspectives by using evidence from…

Abstract

Purpose

The purpose of this paper is to investigate the effects of corporate dispersion on tax avoidance from geographical and institutional dispersion perspectives by using evidence from China.

Design/methodology/approach

Using a panel data of Chinese listed firms during 2003-2015, this paper estimates with correlation analysis and multiple regression analysis.

Findings

Both geographical and institutional dispersion are negatively associated with the degree of corporate tax avoidance. Furthermore, corporate governance mechanisms and female chief executive officers can mitigate the negative relation between corporate dispersion and tax avoidance. The results also indicate that ineffective internal control is one of the channels through which corporate dispersion reduces tax avoidance.

Originality/value

This is the first paper about the impact of firm dispersion on the degree of tax avoidance, complementing the research content of diversification and corporate decision-making.

Details

Chinese Management Studies, vol. 13 no. 3
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 12 September 2016

Stephen Chen and Nidthida Lin

This paper aims to propose a new theoretical perspective on the organizational design of offshoring service organizations by adopting an information processing perspective which…

Abstract

Purpose

This paper aims to propose a new theoretical perspective on the organizational design of offshoring service organizations by adopting an information processing perspective which incorporates the factors of collaborative information technologies, task commoditization and global customer service delivery that are characteristic of modern-day knowledge-intensive service (KIS) organizations.

Design/methodology/approach

The authors analyze data from a large multiyear survey of offshoring service providers conducted in 12 countries.

Findings

The authors show how use of collaborative technology is significantly and positively related to spatial and configurational dispersion, task commoditization is significantly and positively related to spatial and temporal dispersion and need for global customer presence is not related to spatial, temporal or configurational dispersion.

Research limitations/implications

The paper integrates concepts from management information system (MIS), operations management and international business to show how collaborative technology, task characteristics and customer service requirements affect the global dispersion of KISs.

Practical implications

The results show how use of collaborative technology, task characteristics and global customer service requirements need to be jointly considered in the global dispersion of activities by KIS providers.

Originality/value

The study sheds light on the effect of the key factors on different dimensions of global dispersion (i.e. spatial/temporal/configurational dispersion) in offshoring service provider organizations. Second, it shows how the traditional information processing perspective on organizations can be updated and applied to KIS organizations by incorporating the factors of global collaborative information technologies, task commoditization and global customer service.

Book part
Publication date: 19 September 2012

Jonathan Kush, Courtney Williamson and Linda Argote

Purpose – We explore two characteristics of groups in today's work environments, membership dispersion and geographic dispersion, and the effects that these conditions have on…

Abstract

Purpose – We explore two characteristics of groups in today's work environments, membership dispersion and geographic dispersion, and the effects that these conditions have on group and organizational learning.

Approach – We integrate findings on group membership dispersion and geographic dispersion and develop predictions of dispersion's effects on group learning, incorporating the literature on knowledge transfer, transactive memory, turnover, and communication.

Findings – Members in multiple work groups, while exposed to knowledge from different areas, have weaker group identities and are more adversely affected by time constraints than members who belong to only one group. Group members can be dispersed sequentially through turnover, which creates more knowledge-retention problems than those experienced by stable groups. Members of geographically dispersed groups are in positions to integrate novel knowledge. The necessary use of technology to communicate, however, reduces the ability of geographically dispersed group members to convey ideas as effectively as their collocated counterparts. Geographically distributed group members experience less common ground and more difficulty in transferring knowledge, especially tacit knowledge, than their collocated counterparts.

Originality/value – We discuss how membership and geographic dispersion pose challenges to and provide opportunities for group learning. We suggest how learning within dispersed groups can be supported as well as what the future holds for the role of these groups in the new economy. The chapter concludes that although membership and geographic dispersion pose challenges to learning at the group level, these conditions enable learning at the level of the organization.

Details

Looking Back, Moving Forward: A Review of Group and Team-Based Research
Type: Book
ISBN: 978-1-78190-030-7

Keywords

Article
Publication date: 15 June 2010

M.P. Ganesh and Meenakshi Gupta

The purpose of this paper is to understand the impact of virtualness on extra‐role performance within software development teams and the moderating effect of task interdependence…

2035

Abstract

Purpose

The purpose of this paper is to understand the impact of virtualness on extra‐role performance within software development teams and the moderating effect of task interdependence on this relationship.

Design/methodology/approach

Data were collected from 192 software professionals from 33 software development teams. Teams were taken as the unit of analysis. Extra‐role performance was measured using organizational citizenship behavior (OCB) scale and task interdependence within the team was measured by interdependence scale developed by Pearce and Gregersen. Virtualness was measured using an objective measure developed by the authors. Regression was used to study the moderation and main effects.

Findings

Virtualness negatively influenced overall extra‐role performance within the team. In terms of individual dimensions, virtualness had a negative influence on extra‐role performances directed towards team as an entity (civic virtue and generalized compliance) but it had no impact over extra‐role performances directed towards other team members (altruism and courtesy). Although task interdependence had a positive impact on OCBs, it did not moderate the relationship between virtualness and OCBs.

Practical implications

The findings will help teams understand the need to manage virtualness within the team in order to increase extra‐role performance among its members.

Originality/value

The authors have developed an objective method to compute virtualness within the team context. The moderating effect of task interdependence on the relationship between virtualness and extra‐role performance has been studied for the first time and is documented in this paper.

Details

Team Performance Management: An International Journal, vol. 16 no. 3/4
Type: Research Article
ISSN: 1352-7592

Keywords

Article
Publication date: 15 October 2021

Nathalia Rios-Ballesteros and Sascha Fuerst

The purpose of this paper is to examine the enablers and barriers influencing international knowledge transfer at the team-level in the context of product innovation within an…

Abstract

Purpose

The purpose of this paper is to examine the enablers and barriers influencing international knowledge transfer at the team-level in the context of product innovation within an emerging-market multinational enterprise (EMNE) in the insurance industry.

Design/methodology/approach

The research applies an exploratory case study design considering an emerging-market multinational insurance company headquartered in Colombia. Four subsidiaries (El Salvador, Chile, Argentina and Colombia) and the Corporate Office (headquarter) served as the research sites. It also adopts an interpretive research approach providing a grounded theory framework linking international knowledge transfer and product innovation.

Findings

The empirical findings emphasize the central role played by the enablers (i.e. shared vision, empathy and knowledge sources) in facilitating international knowledge transfer, which, in turn, enhances product innovation. More important, however, is the detailed explanation that the paper provides regarding the enablers’ microfoundational antecedents in terms of key activities that are performed at the team-level.

Research limitations/implications

The grounded theory framework was constructed using data collected in a single firm associated with a particular industry and regional context. The study only considered a single aspect of knowledge management (i.e. knowledge transfer). Other aspects of knowledge management systems, such as knowledge creation and knowledge application, should be used for explaining product innovation in EMNEs more comprehensively.

Practical implications

The study suggests a set of enabling conditions and activities that should be adopted by managers of EMNEs to improve international knowledge transfer with the aim of triggering product innovation. This includes the design of strategies for strengthening empathy among geographically dispersed teams by providing opportunities for regular live videoconferences among team members aimed at building close bonds, fostering trust and creating a sense of belonging in which participants get to know each other better and to establish a shared vision and a set of guiding principles and commitments for how the team will work. These suggestions are particularly important today when several multinational enterprises (MNEs) have been forced to rearrange their workplace by replacing face-to-face interactions with virtual work dynamics due to the COVID-19 crisis.

Originality/value

Previous studies have confirmed that international knowledge transfer positively influences MNEs’ innovative performance. However, no studies have been conducted linking both variables in the context of EMNEs in Latin America in the service sector. The research tries to fill this gap. Besides, the paper introduces empathy as a novel enabler for international knowledge transfer and a moderator able to diminish the negative effect that cultural differences and geographical barriers have on the knowledge transfer process.

Details

Journal of Knowledge Management, vol. 26 no. 7
Type: Research Article
ISSN: 1367-3270

Keywords

Book part
Publication date: 19 April 2017

Heather Berry

This paper explores how key insights from highly cited and well-used frameworks that describe the strategies and structures of MNCs are reflected in the international…

Abstract

This paper explores how key insights from highly cited and well-used frameworks that describe the strategies and structures of MNCs are reflected in the international configurations of US MNCs. After reviewing existing frameworks that highlight different MNC choices regarding the integration, responsiveness, and dispersion of firm value chain activities, I perform a cluster analysis on a comprehensive and confidential database of US MNCs. The results reveal five configurations which both support the importance of key insights from existing frameworks while at the same time highlighting underexplored configuration characteristics, like the low levels of integration in US MNCs, the global sourcing arrangements for accessing foreign inputs and distribution, different approaches to regional expansion, and the limited geographic expansion of US MNCs pursuing product diversification. I argue that these underexplored characteristics suggest directions for future research to better reflect the international configuration choices of MNCs.

Details

Geography, Location, and Strategy
Type: Book
ISBN: 978-1-78714-276-3

Keywords

Article
Publication date: 22 October 2021

Benjamin R. Tukamuhabwa, Henry Mutebi and Rebecca Kwagala

The purpose of this paper is to investigate the relationship between geographical traits consisting of institutional traits and cultural traits, and supply chain agility in…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between geographical traits consisting of institutional traits and cultural traits, and supply chain agility in third-party logistics providers.

Design/methodology/approach

A theoretical model was developed and assessed through a structured questionnaire survey using cross-sectional data from 170 third-party logistics providers registered in Uganda. To validate the suggested model, data were analysed using exploratory factor analysis, correlations and regressions.

Findings

Correlation results revealed that all institutional and cultural geographical traits in the model, i.e. infrastructural frameworks, regulatory frameworks, organisational culture and national culture are positively and significantly associated with supply chain agility. However, a further analysis using regression revealed that regulatory framework and organisational culture are the only significant predictors of supply chain agility and together, all the four traits account for 28.1% variance in supply chain agility.

Research limitations/implications

This study applies the institutional theoretical framework to provide an empirical understanding of the role of institutional and cultural factors in supply chain management practice. Furthermore, it confirms and expands on the existing theories about supply chain agility.

Practical implications

The findings provide firm ground for managerial decisions regarding emphasis on external factors in building firms' supply chain agility. Managers should scan the macro-environment and make conscious firm decisions regarding institutions and culture in certain geographical locations. The host countries should also be aware of their role in building firms' supply chain agility.

Originality/value

Distinctive from the literature on antecedents of supply chain agility, which predominantly focuses on the firm and supply chain capabilities, this study utilises the paradigm of institutional fit to empirically show how managers in a developing country wishing to build supply chain agility should not only focus on their supply chains and internal operations, but go beyond and consider geographical traits when making firm location and/or operational decisions for certain geographical contexts in order to achieve fit.

Details

Journal of Economic and Administrative Sciences, vol. 39 no. 4
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 5 March 2018

Jun Kang, Anthony K. Asare, Thomas Brashear-Alejandro and Ping Li

This study aims to help resolve some of the inconsistencies of the relationships between franchisor growth and its drivers in prior literature.

Abstract

Purpose

This study aims to help resolve some of the inconsistencies of the relationships between franchisor growth and its drivers in prior literature.

Design/methodology/approach

First, this study provides a meta-analysis with bivariate correlation analysis and moderation analysis. It then offers an additional analysis of secondary data to shed further light on the relationship between franchisor growth and its drivers.

Findings

This study confirms the diverse nature of the relationship between the various measures of growth and drivers. It finds that proportion of outlets franchised and brand reputation have the strongest relationships with geographic dispersion; age and proportion of outlets franchised have the strongest relationships with outlet growth rate; and size has the strongest relationship with the number of new outlets. In addition, these multiple relationships are moderated by all three research characteristics that this study investigates, including data source, time frame and industry context.

Research limitations/implications

This meta-analysis merely offers an examination of the most commonly studied drivers and not a complete review of all potentially important variables. It calls for further research that examines the factors that lead to franchisor growth and performance in general.

Practical implications

Managers of young franchisors do not need to rush to expand their business across a wide range of geographic regions. Young franchisors instead should focus initially on gaining maturity, developing their business concept, building an attractive track record and improving their brand reputation. Beyond a strong brand and well-developed business concept, franchisors can attract potential franchisees by reassuring them and making them feel secure about their investment.

Originality/value

This study includes a bivariate analysis that was used to conduct a meta-analysis and also an empirical analysis of secondary data. By conducting the secondary data analysis, we were able to examine the extent to which the meta-analysis results of this study could be extended beyond the time period for papers included in the meta-analysis.

Details

Journal of Business & Industrial Marketing, vol. 33 no. 2
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 13 June 2017

Ambika Prasad, Darleen DeRosa and Michael Beyerlein

The purpose of this paper is to understand different aspects of structural dispersion in virtual teams (VTs). The study measures five types of dispersion, their impact on VT…

1330

Abstract

Purpose

The purpose of this paper is to understand different aspects of structural dispersion in virtual teams (VTs). The study measures five types of dispersion, their impact on VT performance and the moderating effect of electronic communication.

Design/methodology/approach

The authors collected data from 44 globally distributed VTs representing 403 members. The authors used details of the members’ locations to measure five elements of dispersion for each team: spatial, time-zone, number of locations, extent of numerical balance across locations and extent of isolated members for a team. The authors used two items to assess effective electronic communication and measured team performance on four items from three sources – members, leaders and third-party stakeholders.

Findings

Using regression, the authors found that the number of sites, degree of team balance and isolation had a negative impact on team performance. Spatial and temporal dispersion did not impact performance. Effective electronic communication moderated the relationship of team performance with team balance and the number of sites.

Research limitations/implications

Study presents novel findings on the role of team configuration in VTs. Limitations: the study provides pointers to the likelihood of a non-linear relationship between spatial distance and performance; however, the scope of the paper does not permit an examination of this model. Future research can study this relationship. Second, the study does not examine how team configuration impacts the team processes that discount performance. Finally, the study treats each index of dispersion as independent of the others. The analysis does not study the interplay between and among the indices.

Practical implications

The findings provide clear indicators for managers and researchers of VTs on the issues associated with the location and configuration of the teams. Managers, while designing and managing dispersed members are now informed of the impact of the number of sites and the sub-group dynamics. The study underscores the importance of effective electronic communication in managing dispersion.

Social implications

The study presents how faultiness based on location of VT sub-groups (as represented in the configuration of a team) can hamper performance. Literature suggests that this faultiness can also extend to social identities (based on gender, culture, etc.). The indicators provided by this study in this respect provide a topical focus for research because diverse dispersed teams are becoming more prevalent.

Originality/value

The study is the first empirical exploration of dispersion in VTs beyond the traditionally acknowledged dimensions of spatial distance and time-zones. It is a timely response to the recent trends in literature. Additionally, the study derives data from a unique data set of global VTs, thus making findings easily generalizable.

Details

Team Performance Management: An International Journal, vol. 23 no. 3
Type: Research Article
ISSN: 1352-7592

Keywords

Article
Publication date: 14 May 2018

Shivam Gupta, Sameer Kumar, Sanjay Kumar Singh, Cyril Foropon and Charu Chandra

Cloud-based enterprise resource planning (ERP) enables an organization to pay for the services they need and removes the need to maintain information technology infrastructure…

3584

Abstract

Purpose

Cloud-based enterprise resource planning (ERP) enables an organization to pay for the services they need and removes the need to maintain information technology infrastructure. The purpose of this paper is to empirically test the role of cloud-based ERP services on the performance of an organization. Here, the performance is categorized as supply chain performance and organizational performance that comprises of financial performance and marketing performance. Contingent resource-based view (RBV) theory was used to develop a theoretical framework in which supply base complexity (SBC) acts as a moderating variable on the relationship between cloud ERP and the performance.

Design/methodology/approach

Contingent RBV theory is used to explain the relationship between all identified variables in this paper. Partial least squares (PLS) based on structural equation modeling (SEM) is used to empirically test our theoretical framework.

Findings

The PLS-SEM analysis of 154 respondents supports the contingent RBV theory. Six hypotheses – out of the eight hypotheses formulated in this paper – are supported by data.

Research limitations/implications

Given this study was conducted in India where the potential of cloud ERP has not been fully implemented yet, the results may reflect more of perceived usefulness of this technology. The authors have attempted to understand the effect of SBC as a moderator in the relationship between cloud ERP and organizational performance which may not be the only moderator affecting this relationship among other potential moderators.

Originality/value

This paper empirically validates the theoretical framework based on the contingent RBV theory as it mitigates the static nature of the resource-based view approach suggested in the seminal article of Barney (1991).

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