Search results

This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine.

Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012 to 2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped them reconstruct those events, which the authors could not observe personally.

The authors observed that MAC regime changes in the company mirror; overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic.

This study adds to the literature on management accounting and control change in emerging economies and extractive industries by highlighting the role of changing institutional logics in shaping a MAC regime. The authors explain why, in some contexts (i.e. Ukraine), organizational actors accept and favor liberal Western market logic.

A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received if it is based on local values and aspirations.

The objective of this study is to analyze the process of reverse knowledge transfer (RKT) occurring in multinational companies (MNCs), examining whether headquarters' absorptive capacity and the human resource management (HRM) practices developed by the parent unit influence success.

The data were collected through a questionnaire completed by the human resource manager of multinational company (MNC) headquarters. The analysis has been carried out on a sample of 115 Spanish MNCs by using structural equation models (SEM).

The results indicate that a parent firm's absorptive capacity positively influences RKT and that, in turn, this absorptive capacity is greater if headquarters implement certain practices of employee staffing, training, participation and performance appraisal.

This study extends existing research on RKT by examining the absorptive capacity of headquarters. Its main contribution is to provide evidence that MNCs can improve their RKT through HRM practices developed by the parent unit. This is original because most studies on RKT focus on HRM practices used by subsidiaries.

This study extends the understanding of the context of IHRM headquarters as one of the top management groups (TMGs) through the application of both upper echelons theory and contextual theory.

Semi-structured interviews were conducted with senior Israeli HR managers from international advanced-technology companies.

This study expands on theory by explaining how contexts act as constraints or opportunities for IHRM headquarter professionals as TMGs. The organizational context in which the IHRM headquarters take part is based on two themes: organizational structure and shared values. This is followed by the context of IHRM headquarters that includes two foundations for integration: strategic IHRM and trust. Finally, integration is derived from two themes: collaborative behaviors and electronic HRM.

This research has yielded a theoretical framework, which makes progress toward developing an integrative paradigm between IHRM headquarters' behavioral integration and organizational features. The paper presents a valuable “toolkit” for facilitating internal integration in IHRM headquarters.

This study explores the politics of ideology in the process of sensegiving and sensemaking at a Japanese retailer in Hong Kong. Studies on power and politics are scarce despite key role of power and politics in understanding the factors behind the conflict between the management's policy legitimization (sensegiving) and employees' policy interpretation (sensemaking). By using the three dimensions proposed in the critical sensemaking approach (discourse, rules and contexts), this paper explores the complex mechanism of power and politics in sensemaking and sensegiving.

Using 15 months of participant observation as a salesperson, this paper discusses how the Japan-centric customer service philosophy (dominant discourse), customer service policies and practices (organizational rules) and asymmetric power structure between the Japanese global headquarters and Hong Kong subsidiaries (formative contexts) are presented and perpetuated through the sensegiving–sensemaking process.

Dominant discourse was observed in the management's sensegiving, which placed the Japanese style of customer service over others. This ethnocentric dominant discourse informed the creation of customer service policies, although the realization of the discourse was determined by the employees' conflicting interpretations of the organizational rules. As a formative context, an asymmetric power structure was present that positioned the Hong Kong subsidiary as subservient to the global headquarters in Japan. This shows that the political process of sensegiving and sensemaking deeply implicates the dominant discourse, organizational rules and power structure as central forces that determine the level of perpetuating ideology.

This research illustrates the wider implications of power and politics in sensegiving–sensemaking studies and provides a complex picture of ethnocentric management.

Most college athletics department have not sold corporate naming rights to their athletics facilities. Popp et al. (2016) suggests two primary reasons: (1) difficulty in determining proper valuation and (2) fear of stakeholder backlash. The purpose of the current study is to address both concerns by utilizing a hedonic pricing model predicting collegiate naming rights values and utilizing fixed-effects models to determine if consumer behavior (event attendance and donations) is impacted by a corporate name change.

Data from 110 naming rights agreements among NCAA Division I programs were examined, alongside market-related variables, institution-related variables and venue-related variables. Utilizing hierarchical model building to reduce independent variables and OLS regression modeling, significant relationships with annual value of naming rights agreements were uncovered. Fixed effects models were utilized to determine if naming rights impacted attendance and donations.

A final model explained more than 53% of the variance in average annual value of naming rights agreements, with three significant factors: (1) attendance, (2) all-time winning percentage and (3) venue construction cost. Fixed-effects models revealed no significant differences in attendance or donations after a naming rights deal was signed.

Corporate naming rights agreements for college athletics facilities are a recent phenomenon. While a similar study examining drivers of collegiate sport naming rights was previously conducted, the current study revealed a shifting marketplace. In addition, no prior study has examined the impact of a corporate naming rights agreement on future attendance and donations.

Most developing countries, such as Sri Lanka (SL), are now looking for the support of foreign construction companies for large-scale infrastructure projects in return for expertise and resources. Thus, foreign companies may enter into agreements with local contractors through joint ventures (JVs). However, the priorities of construction project stakeholders may differ, which may ultimately end up in conflicts. Therefore, this research aims to investigate the most suitable conflict management strategies for international construction JVs (ICJVs) considering the SL context.

The mixed method was used for the research choice by selecting a questionnaire survey and expert interviews. Completed questionnaires (n = 78) were analysed using statistical techniques. The expert interviews with six industry practitioners were piloted to increase the validity and credibility of survey findings through a triangulation process where the collected data was analysed through content analysis.

The findings confirm that JV parties should first seek collaborative solutions in a conflict and seek legal redress only when those efforts are unsuccessful. Collaborating and compromising were recommended as the most appropriate tactics if an informal approach to conflict management was chosen. Alternative dispute resolution and litigation were identified as formal conflict management strategies.

This study, to the best of the authors’ knowledge, will be the first of its kind in SL, which will lead to a better understanding of conflict management in IJCVs and will encourage other researchers to extend this study through further work.

The purpose is to identify and explore barriers to overcome for developing collaborative innovation between a global service supplier and two of its industrial customers in Sweden.

The research had an action-based research approach in which the researchers were interacting and collaborating with the practitioners in the companies. The empirical part includes primary data from multiple interviews, and two workshops with dialogues with participants from the involved companies. The use of complementary data collection methods gave rich input to understanding the context for collaborative innovation, and to uncovering barriers, to develop solutions for collaborative innovation. The empirical barriers were analysed using theoretically derived barriers from a literature review. The analysis generated four broad themes of barriers which were discussed and led to conclusions and theoretical and practical implications on: the customer's safety culture, the business model, the parties' understanding of innovation and the management of collaborative innovation in supply chains.

The thematic analysis generated four broad themes: the customer's safety culture, the business model, the parties' understanding of innovation and the management of collaborative innovation. These themes where analysed using theoretically derived barriers from a literature review. The industrial context, the understanding of innovation and its management created barriers.

The unique access to the service supplier and its two independent industrial customers adds a rich contextual framing to the process of identifying and exploring the barriers to collaborative innovation. The conclusion emphasizes the importance of an industrial business context, the business logic in terms of business models and for the understanding and management of collaborative innovation.

Madan Mohanka set up Tega Industries Ltd in 1976 to manufacture abrasion-resistant rubber mill lining products used in the mining and mineral processing industries. In 2006, as part of its inorganic expansion strategy, Tega bought a mill-liner company in South Africa. Buoyed by this growth, two acquisitions were made in Australia and Chile in the year 2011. However, post-acquisition, several managerial, legal and commercial problems crept up in its manufacturing facilities in Chile, leading to financial downturn in Tega's fortunes in 2016 and compelling it to either plan a revival or divest its interest in its Chilean Plant.

Shanghai ANE Logistics Co., Ltd., established on June 1, 2010, is a business of road part-load logistics for goods from 5 to 300 kilograms. Mr. Wang Yongjun and his management team have spent five consecutive years building ANE into the biggest part-load franchising network in China, and set up a brand new business model, through integration of traditional transport lines, part-load express network and information technology platform.

This article focuses on regional-level cooperation in higher education by examining the functional, organizational and political approaches (FOPA) framework for higher education regionalization and using supra-national regional universities as established and successful examples of regional-level higher education cooperation among countries.

A conceptual framework is used to provide the structure for analyzing the key approaches to higher education regionalization, followed by an analysis of supra-national regional universities to demonstrate the application of the model.

The FOPA framework for higher education regionalization includes three approaches. The first is the functional approach, which includes both collaborative academic and research activities among higher education institutions as well strategies and policies to help align systems across a region. The second is the organizational approach, which focuses on networks, organizations, institutions and programs, which facilitate partnerships. The third is the political approach, which includes regional-level agreements, declarations and strategic plans to promote higher education collaboration. Key higher education activities for each approach are discussed in generic terms, with examples provided from major regions of the world.

The research was based on desk research only. No interviews were conducted.

A conceptual analysis and a model were provided for the concept of regionalization of higher education and for regional universities, which can help readers locate their interests and research in the regionalization of higher education. Examples of three different types of regional universities were provided to give concrete illustrations of a regional university.

One of the rationales driving regional universities is to address and increase a sense of regional identify and to meet the social, economic and educational needs of the specified region.

Regional universities, such as the University of West Indies, Arab Open University and the Pan-Africa University, are an understudied phenomenon. Using them as innovative and sustainable examples of higher education regional cooperation and the FOPA model, this study illustrates how single-campus, multiple-campus and virtual regional universities are functioning to meet the diversified needs and priorities across a region through cooperation among countries.