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1 – 10 of 993
Article
Publication date: 1 March 2005

Robert Brown, Ayona Datta, Germán T. Cruz, Robert J. Koester and George R. Smith

OWNERSHIP, LEADERSHIP AND TRANSFORMATION CAN WE DO BETTER FOR CAPITAL DEVELOPMENT?CHALLENGE OF SLUMS: GLOBAL REPORT ON HUMAN SETTLEMENTS 2003SMALL CHANGE ABOUT THE ART OF PRACTICE…

Abstract

OWNERSHIP, LEADERSHIP AND TRANSFORMATION CAN WE DO BETTER FOR CAPITAL DEVELOPMENT?

CHALLENGE OF SLUMS: GLOBAL REPORT ON HUMAN SETTLEMENTS 2003

SMALL CHANGE ABOUT THE ART OF PRACTICE AND THE LIMITS OF PLANNING IN CITIES

THE PHILOSOPHYOF SUSTAINABLE DESIGN

THE URBAN HOUSING MANUAL: MAKING REGULATORY FRAMEWORKS WORK FOR THE POOR

Details

Open House International, vol. 30 no. 1
Type: Research Article
ISSN: 0168-2601

Article
Publication date: 13 June 2019

Martin Carlsson-Wall, Peter Hirner, Kalle Kraus and Adrian von Lewinski

This paper aims to analyse how a multinational organisation uses technocratic and socio-ideological controls to manage tensions arising when integrating its international…

Abstract

Purpose

This paper aims to analyse how a multinational organisation uses technocratic and socio-ideological controls to manage tensions arising when integrating its international subsidiaries.

Design/methodology/approach

Through interviews and company documentation, the authors analyse how a global German family business firm integrates its international subsidiaries into the corporate context.

Findings

The findings suggest that technocratic and socio-ideological controls in combination help the firm manage three tensions – vertical vs lateral relations, standardisation vs differentiation of practices and centralisation vs decentralisation of decision-making – arising in the course of internationalisation. These results have important analytical implications for the understanding of how a high level of compliance to technocratic control initiatives is achieved. Prior work has, in the main, focussed on the resistance to technocratic controls without paying much attention to compliance. Specifically, the authors show how managers can use socio-ideological control to achieve a high level of compliance among employees when implementing technocratic controls.

Practical implications

The results suggest that managers in multinational firms need to pay careful attention to the tensions that are created when they internationalise and to apply a combination of technocratic and socio-ideological controls to manage these tensions.

Originality/value

There is limited knowledge of how managers use socio-ideological control to enact a particular form of experience for their employees and to create a highly valued sense of purpose. The findings suggest that these controls, in combination with technocratic ones, serve important roles when organisations expand internationally.

Details

Qualitative Research in Accounting & Management, vol. 16 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 1 January 2006

Elia Marzal

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of…

3609

Abstract

Purpose

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

Design/methodology/approach

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

Findings

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

Originality/value

The research contributes to a better understanding of the different legal orders analysed.

Details

Managerial Law, vol. 48 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 14 December 2017

Julia Kornacker, Rouven Trapp and Katharina Ander

The purpose of this paper is to advance the understanding of the “globalisation” of management control systems (MCSs) by investigating whether and why budget control structures…

11138

Abstract

Purpose

The purpose of this paper is to advance the understanding of the “globalisation” of management control systems (MCSs) by investigating whether and why budget control structures established in German headquarters (HQs) are transferred to their Chinese subsidiaries and whether and why these structures are (not) used as intended by the HQs.

Design/methodology/approach

The research is based on a field study comprising 23 multinational companies (MNCs). Following a dyadic research design, representatives of the German HQs and Chinese subsidiaries were interviewed. Data were collected during 58 semi-structured interviews with 78 management accountants and managers. Based on cross-case analyses, commonalities and differences were identified that provide insights into contextual influences that shape the way, in which global MCSs are de facto used at the subsidiary level.

Findings

The study provides evidence for different receptions at the subsidiary level. While the budget control structures established in the German HQs guide managerial decision-making in some cases, they get modified or even rejected in others. The findings suggest that these receptions are particularly contingent on the perceived utility of budget control structures among the locals, which is interrelated with the perceived predictability of future developments. In particular, the findings suggest that HQs may impact the paths of travel, given that an ex ante adjustment of global budget control structures may reinforce the reproduction of practices at the local level. The decision to adjust the structures is contingent on organisational characteristics.

Research limitations/implications

The paper encourages further research on the contextual influences that impact how MCSs established at the HQ level are used at the subsidiary level. The paper focuses primarily on environmental peculiarities, which are potentially less important for management control devices other than budget control. Thus, the generalisability of the findings of this paper to other management control devices may be limited.

Practical implications

The findings suggest that MNCs should consider how foreign employees receive global MCSs established at the HQ level and take the locals’ perception of the utility of structures into account. Adjusting global structures without undermining them may reinforce their reproduction at the local level.

Originality/value

Based on a field study approach, the paper provides the first cross-case analysis that sheds light on the contextual influences on the ways, in which global budget control structures are used in foreign subsidiaries. Moreover, the simultaneous consideration of the HQ and subsidiary levels allows for an exploration of the complex interplay between actions and perceptions at the different levels. Eventually, the paper provides first evidence on the globalisation of management control structures within a setting with considerable economic, political and cultural disparities. The paper encourages and serves as a point of departure for further research culminating in a framework comprising important drivers of the globalisation of MCSs at different levels (e.g. environmental, organisational, individual).

Details

Qualitative Research in Accounting & Management, vol. 15 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Abstract

Details

International Journal of Sociology and Social Policy, vol. 12 no. 4/5/6/7
Type: Research Article
ISSN: 0144-333X

Article
Publication date: 17 September 2018

Sebastian Hillebrand

The purpose of this paper is to clarify the generation–innovation relationship in family firms. The study acknowledges that the degree of family influence on a firm varies over…

1284

Abstract

Purpose

The purpose of this paper is to clarify the generation–innovation relationship in family firms. The study acknowledges that the degree of family influence on a firm varies over generations and tests if the generation–innovation relationship is affected by two defining characteristics of family influence (family management and intention to transfer family control). Based on recent research that deconstructed a family’s influence, this paper seeks to contribute to disentangling the ambivalent findings on family firm innovation.

Design/methodology/approach

The study draws on the Community Innovation Survey and analyzes a comprehensive data set of German family firms. The analysis builds on a structural equation model and tests if the two defining characteristics of family influence serve as mediators in the generation–innovation relationship.

Findings

The study suggests that family firms raise their innovation output over generations. Yet, a considerable fraction of the increase occurs via indirect paths – particularly via the intent to transfer family control to succeeding generations. The results indicate that increased family influence has positive and negative effects on innovation, reinforcing the need for careful application of the family firm definition.

Research limitations/implications

The sample is exclusively composed of German firms and the generalizability of the findings is limited. Future researchers may also overcome further limitations related to the survey data used.

Practical implications

The results urge family firm leaders to recognize the vital role of succession planning and non-family management involvement in an innovation context.

Originality/value

The study deconstructs the varying degree of family influence over generations and adds to the fields of family firm innovation, family firm definitions and typologies.

Details

Journal of Family Business Management, vol. 9 no. 2
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 11 October 2019

Thamires Foletto Fiuza, Fabricia Durieux Zucco, Edar da Silva Añaña and Ana Paula Lisboa Sohn

The purpose of this paper is to empirically evaluate residents’ perceptions about the impacts caused by Oktoberfest, in Santa Cruz do Sul, Brazil. More specifically, in addition…

Abstract

Purpose

The purpose of this paper is to empirically evaluate residents’ perceptions about the impacts caused by Oktoberfest, in Santa Cruz do Sul, Brazil. More specifically, in addition to identifying how the residents of the destination perceive the impacts promoted by the festival, the study also seeks to validate an instrument that allows the objective measurement of the phenomenon over time.

Design/methodology/approach

The data collection instrument is composed of 25 items adapted from Gursoy et al. (2004), Prayag et al. (2013) and Small (2007), and 10 questions obtaining the sociodemographic characteristics of respondents. In data collection, the authors used a non-probability convenience sampling method. This gathering was in September 2016, reaching up to 520 valid questionnaires. The data analysis included mean tests, exploratory factor analysis and confirmatory factor analysis.

Findings

Results show management and academic implications. Three dimensions were identified representing the festival’s advantages (economic, identity and socio-integrative benefits), and two other factors corresponding to the drawbacks (environmental costs and psychological and social costs), perceived by residents. The analysis of the factors identified through the various demographic cuts identified the existence of some crucial differences of evaluation between the residents of different genders or ethnic groups, and different ages or length of residence in the municipality. On the other hand, no significant differences were found regarding perceived costs and benefits of the event, among respondents from different civil status, schooling levels or family income.

Practical implications

From the academic point of view, the work offers a reliable instrument to measure the costs and benefits of a consolidated festival, in the view of residents, that can be replicated in the destination studied, or even adapted to other tourist destinations.

Originality/value

The present research seeks to contribute to the existing literature on the impacts of festivals in destinations, combining the theme with residents’ perception, seeking not only to identify the residents’ perceptions about the festival but also to relate these to the characteristics of the population.

Details

Journal of Hospitality and Tourism Insights, vol. 3 no. 2
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 1 December 2007

Rodrigo Garcia Alvardo, Maureen Trebilcock and Hernan Ascui

This article reviews a hot spring spa located in the south of Chile and discusses the contribution of this project to the development of a particular route to sustainability that…

Abstract

This article reviews a hot spring spa located in the south of Chile and discusses the contribution of this project to the development of a particular route to sustainability that is highly grounded in a poetic sensitivity to nature and culture. Termas Geometricas, the work of architect Germán del Sol, is an interesting example of an architectural intervention that overlays subtle ecological design principles in a place of outstanding beauty, where the result not only respects, but also celebrates nature. The architect's first concern in the design process was "to discover what is in the place", above and beyond the geographical or cultural aspects.

Principles of environmental design included the use of local materials and local labor, low energy strategies and a general approach to favoring the crude experience of nature towards the limits of comfort. Buildings are barely heated and naturally ventilated, while there is limited provision of electricity, which encourages the experience of the wind, sun, rain and the magnificent beauty of nature. The conclusions stress the fact that there is a new wave of tourism facility in Chile, which has achieved a surprising commercial success by combining careful design, sound environmental principles and natural potential oriented to exalting the experience of place.

Details

Open House International, vol. 32 no. 4
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 25 August 2022

Lisa Paula Koch, Kenny Crossan and Piotr Marek Jaworski

This research focuses on the demand from medium-sized firms to access public equity as a source of finance. The acceptance of public equity differs strongly between countries…

Abstract

Purpose

This research focuses on the demand from medium-sized firms to access public equity as a source of finance. The acceptance of public equity differs strongly between countries, particularly between the United Kingdom and Germany. Therefore, this research aims to identify the impact of national culture on the decision to go public in these two countries.

Design/methodology/approach

The theoretical framework builds on the satisficing theory of rationality, the pecking-order theory as well as Hofstede's cultural dimension theory. Using a questionnaire, over 1,000 medium-sized businesses in the United Kingdom and Germany were surveyed.

Findings

The findings demonstrate that British medium-sized firms are more open to using public equity as a source of finance than their German counterparts. The results indicate that national culture not only affects the decision to go public but also has a negative impact on uncertainty avoidance and long-term orientation.

Originality/value

The originality of the research lies in the focus on medium-sized firms and the effects of cultural differences between the United Kingdom and Germany. No previous research has explored how culture influences the decision to go public using a dataset generated from medium-sized firms in the United Kingdom and Germany.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 28 no. 7
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 28 February 2020

Allan Discua Cruz, Leonardo Centeno Caffarena and Marcos Vega Solano

There is a growing interest in understanding the strategic behaviour of family firms producing international commodities such as coffee, particularly in contexts where decisions…

1165

Abstract

Purpose

There is a growing interest in understanding the strategic behaviour of family firms producing international commodities such as coffee, particularly in contexts where decisions about what products to sell, where to commercialise them and how to promote them appear to be highly based on both business and family aspects. The purpose of this paper is to explore product differentiation strategies in family firms in the specialty coffee industry across Latin American countries. Whilst the socioeconomic relevance of coffee production in Central America is unequivocal, the approach and rationale of families that engage in specialty coffee production remain underexplored.

Design/methodology/approach

This study examines product differentiation in specialty coffee family farms across countries in Central America: Guatemala, Honduras and Nicaragua. The study relies on in-depth interviews, case studies and an interpretative approach to unpick the dynamics of product differentiation by families in business dedicated to producing specialty coffee.

Findings

The findings show that product differentiation in specialty coffee family farms is influenced by both business and family aspects and driven by entrepreneurial stewards. Coffee-farming families can engage in product differentiation through a shared vision, a combination of traditional and specialised knowledge, and through the continuous development of an exchange network. The findings reveal a connection between families in business balancing family and business interests, and the strategic intention to build up their assets entrepreneurially over time.

Originality/value

This study contributes to the literature on stewardship and strategic behaviour in family firms when families in business engage in differentiating their products in a highly competitive industry. More specifically, this study focuses on companies across countries where coffee is of crucial socioeconomic importance, and where the said companies are owned and managed by families. The study expands understanding of product differentiation in family-enterprise-first businesses and suggests that the family elements in differentiation can be explained through an entrepreneurial stewardship perspective.

Details

Cross Cultural & Strategic Management, vol. 27 no. 2
Type: Research Article
ISSN: 2059-5794

Keywords

1 – 10 of 993