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1 – 10 of 156Ewald Aschauer and Reiner Quick
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Abstract
Purpose
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Design/methodology/approach
In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.
Findings
The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.
Originality/value
By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.
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Chenchen Weng, Martin J. Liu, Dandan Ye, Jimmy Huang and Paul C.Y. Liu
This paper explores how platforms reconfigure versatile digital resources to achieve marketing agility in international markets.
Abstract
Purpose
This paper explores how platforms reconfigure versatile digital resources to achieve marketing agility in international markets.
Design/methodology/approach
We draw on a case study of a Chinese digital platform to explore the processes and mechanisms of reconfiguring during marketing agility development. Data from different sources are collected, including interviews, informal dialogue and archival data.
Findings
Versatile digital resources create productive applications for previously less amendable marketing and nonmarketing resources to be malleable, editable and reconfigurable in marketing agility development. This study identifies and clarifies three versatile digital resource-enabled reconfiguration activities in marketing agility building: recombining digital artifacts, repurposing human capital and cross-pollinating markets.
Research limitations/implications
Since our study adopts a case study method, future research can extend our insights by using quantitative methods to test and verify our theoretical framework.
Practical implications
First, we provide insights into how organizations can reconfigure versatile digital resources to achieve the benefits of marketing agility in international markets. Second, while recruiting new employees during internationalization is vital, we suggest that assisted by digital artifacts, firms can repurpose the existing workforce, such as via multitasking, swift task-switching and flexible job redirecting to satisfy dynamic international business requirements with lower adjustment costs. Third, we offer two localization approaches in which firms can use digital artifacts as the enabler to remix sociocultural elements with local adaptations to develop glocal content and decentralize content production to generate inclusive local content.
Originality/value
We provide a process model that specifies how platforms reconfigure versatile digital resources to achieve marketing agility in international markets. Furthermore, we provide novel insights into the literature on marketing agility in international markets and localization.
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Antonios Georgopoulos, Eleftherios Aggelopoulos, Elen Paraskevi Paraschi and Maria Kalogera
In an environment of intensive global mobility, this study aims to investigate the performance role of staffing choices within diverse MNE subsidiary strategies. Incorporating the…
Abstract
Purpose
In an environment of intensive global mobility, this study aims to investigate the performance role of staffing choices within diverse MNE subsidiary strategies. Incorporating the integration-responsiveness (IR) framework with a contingency perspective, this study proposes that the performance success of distinct MNE subsidiary strategies depends on staffing choices. This study argues that performance differences of staffing choices such as assigned expatriates, self-initiated expatriates, former inpatriates and host-country nationals derive from their different knowledge/experience advantages regarding the intra-firm environment and local market conditions.
Design/methodology/approach
The study utilizes a unique sample of 169 foreign subsidiaries located in Greece that faced the outbreak of the COVID-19 pandemic (in 2020). For robustness reasons, this study also captures the imposition of capital controls (in June 2015).
Findings
This study finds important mediating performance effects of a diversified human resource portfolio across distinct subsidiary strategies in difficult times. Integration strategy tends to use more assigned expatriates, locally responsive strategy tends to utilize more host-country nationals, whereas multi-focal strategy favors self-initiated expatriates and former inpatriates, with positive subsidiary performance effects accordingly. So, staffing policies that are suitable to balance the needs of Human Resource Management (HRM) portfolio differ from strategy to strategy. Moreover, this study finds that managing HRM diversity is crucial in turbulent times.
Originality/value
While the empirical evidence has been predominantly accumulated from large economies, largely neglecting performance effects of MNE subsidiary staffing in crisis contexts, the analysis sheds light on a small open economy (i.e. the Greek context) emphasizing rapidly environmental deterioration. The findings extend existing theorizing on international performance and HRM management by providing an integrative conceptual framework linking integration-responsiveness motivated strategies with distinct groups of high-quality human resources under contingency considerations, so creatively synthesizing largely fragmented IB and HRM research streams. The study provides valuable insights into the performance role of non-conventional staffing choices such as self-initiated expatriates and former inpatriates, given that relevant studies examine either exclusively expatriates or compare expatriates with host country nationals, reaching inconclusive results.
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Filippo Marchesani and Francesca Masciarelli
This study aims to investigate the synergies between the economic environment and the smart living dimension embedded in the current smart city initiatives, focusing on the…
Abstract
Purpose
This study aims to investigate the synergies between the economic environment and the smart living dimension embedded in the current smart city initiatives, focusing on the localization of female entrepreneurship in contemporary cities. This interaction is under-investigated and controversial as it includes cities' practices enabling users and citizens to develop their potential and build their own lives, affecting entrepreneurial and economic outcomes. Building upon the perspective of the innovation ecosystems, this study focuses on the impact of smart living dimensions and R&D investments on the localization of female entrepreneurial activities.
Design/methodology/approach
The study uses a Generalized Method of Moments (GMM) and a panel dataset that considers 30 Italian smart city projects for 12 years to demonstrate the relationship between smart living practices in cities and the localization of female entrepreneurship. The complementary effect of public R&D investment is also included as a driver in the “smart” city transition.
Findings
The study found that the advancement of smart living practices in cities drives the localization of female entrepreneurship. The study highlights the empirical results, the interaction over the years and a current overview through choropleth maps. The public R&D investment also affects this relationship.
Practical implications
This study advances the theoretical discussion on (1) female entrepreneurial intentions, (2) smart city advancement (as a context) and (3) smart living dimension (as a driver) and offers valuable insight for governance and policymakers.
Social implications
This study offers empirical contributions to the preliminary academic debate on enterprise development and smart city trajectories at the intersection between human-based practices and female entrepreneurship.
Originality/value
This study offers empirical contributions to the preliminary academic debate on enterprise development and smart city trajectories at the intersection between human-based practices and female entrepreneurship. The findings provide valuable insights into the localization of female entrepreneurship in the context of smart cities.
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Lerato Aghimien, Clinton Ohis Aigbavboa and Douglas Aghimien
The current era of the fourth industrial revolution has attracted significant research on the use of digital technologies in improving construction project delivery. However, less…
Abstract
The current era of the fourth industrial revolution has attracted significant research on the use of digital technologies in improving construction project delivery. However, less emphasis has been placed on how these digital tools will influence the management of the construction workforce. To this end, using a review of existing works, this chapter explores the fourth industrial revolution and its associated technologies that can positively impact the management of the construction workforce when implemented. Also, the possible challenges that might truncate the successful deployment of digital technologies for effective workforce management were explored. The chapter submitted that implementing workforce management-specific digital platforms and other digital technologies designed for project delivery can aid effective workforce management within construction organisations. Technologies such as cloud computing, the Internet of Things, big data analytics, robotics and automation, and artificial intelligence, among others, offer significant benefits to the effective workforce management of construction organisations. However, several challenges, such as resistance to change due to fear of job loss, cost of investment in digital tools, organisational structure and culture, must be carefully considered as they might affect the successful use of digital tools and by extension, impact the success of workforce management in the organisations.
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The Thai video game domain has witnessed substantial growth in recent years. However, many games enjoyed by Thai players are in foreign languages, with only a handful of titles…
Abstract
Purpose
The Thai video game domain has witnessed substantial growth in recent years. However, many games enjoyed by Thai players are in foreign languages, with only a handful of titles translated/localized into the Thai locale. Some Thai video game enthusiasts have taken on the role of unofficial translators/localizers, contributing to a localization domain that accommodates both official and unofficial translation/localization efforts. This general review paper aims to outline the author's experiences in collecting data within the domain of video game translation/localization in Thailand.
Design/methodology/approach
Using a descriptive approach, this general review paper employs the netnography method. It sheds light on the complexities of video game translation/localization in Thailand and incorporates semi-structured interviews with a snowball sampling technique for the selection of participants and in-game data collection methods.
Findings
The netnography method has proved instrumental in navigating the intricacies of this evolving landscape. Adopting the netnography method for data collection in this research contributes to establishing more robust connections with the research sites. “Inside” professionals and individuals play a significant role in data gathering by recommending additional sources of information for the research.
Originality/value
While netnography is conventionally applied in the market and consumer research, this paper demonstrates its efficacy in unraveling the dynamics of video game translation/localization in Thailand.
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Zhongwei Sun, Xuchuang Zhang and Xiaofang Wu
This study investigates the mediating role of wage and workforce adjustments, along with the moderating influence of collective bargaining system and employees’ localization, in…
Abstract
Purpose
This study investigates the mediating role of wage and workforce adjustments, along with the moderating influence of collective bargaining system and employees’ localization, in elucidating the relationship between the COVID-19 shock and workplace employee relations (ER) tension.
Design/methodology/approach
Survey data from 1,483 enterprises across 21 prefectural cities in China’s Guangdong Province are collected. The hypotheses are tested by logistic regression.
Findings
The study reveals a positive correlation between the COVID-19 shock and workplace ER tension across crisis-hit enterprises, irrespective of their size or industrial sector. Wage reduction and mass layoffs emerge as significant mediators, while the collective bargaining system (CBS) and employees’ localization act as moderators.
Research limitations/implications
The measurement of ER is limited in a single-item scale. Representation of China is also limited since the study exclusively focuses on Guangdong province. The study offers some contributions that firm-level data reveal the pathway through which COVID-19 creates ER tension.
Practical implications
On the one hand, the authors recommend the establishment of an effective communication system between employers and employees. On the other hand, managers should consider the role of informal institutions. Furthermore, the authors suggest implementing tailored strategies at the enterprise level.
Social implications
Intense external shocks result in widespread layoffs and increased wage reductions within workplaces, and under such circumstances, formal or informal institutions may be insufficient to alleviate ER tension. In this case, the state authorities – including governments and other public agencies or bodies – are necessary to intervene in to organize tripartite dialogue.
Originality/value
While numerous emerging studies on COVID-19 explore how different countries manage industrial relations tension at the national level, few focus on ER at workplace level, particularly in developing countries. Understanding how workplace ER evolve during external shocks and identifying institutional measures to mitigate their negative impact is crucial for future crisis management.
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Most prior literature on the GCC workforce nationalization has focused on a limited set of themes (e.g. nationalization challenges), initiatives (e.g. quota system) and…
Abstract
Purpose
Most prior literature on the GCC workforce nationalization has focused on a limited set of themes (e.g. nationalization challenges), initiatives (e.g. quota system) and methodology (e.g. qualitative) and none has captured the full range of content associated with its implementation phenomenon resulting in our current incomplete knowledge on it. As one of the first studies on this phenomenon, our study explores the factors influencing comprehensive implementation of workforce nationalization in Qatar. We postulate a research model based on the strategic human resource and strategic management works of literature which contain five exogenous variables under three perspectives: Qatarization, organizational and environmental.
Design/methodology/approach
The study model was tested by using structural equation modeling (SEM) to analyze data collected from 300 managers in Qatar.
Findings
The results show that four variables –formal Qatarization planning, top management commitment, Qatarization experience and stakeholder pressures – positively influence the comprehensive implementation of Qatarization efforts.
Practical implications
Successfully implementing Qatarization objectives requires a robust synergy between dedicated planning and unwavering commitment from top management. Further, to effectively navigate the challenges of nationalization, collaboration with key stakeholders becomes pivotal. Our findings offer actionable insights for public organizations aiming to optimize their Qatarization efforts, emphasizing the integral role of holistic strategies and committed leadership.
Originality/value
We introduce a novel research model rooted in both strategic human resource and strategic management theories. Diverging from traditional qualitative approaches, our quantitative methodology provides empirical depth to our findings.
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