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Article
Publication date: 29 January 2024

Gritiya Rattanakantadilok

The present article seeks to further the analysis by examining the epitext employed by the press seeing as the epitext in the digital spaces might have given Animal Farm and its…

Abstract

Purpose

The present article seeks to further the analysis by examining the epitext employed by the press seeing as the epitext in the digital spaces might have given Animal Farm and its Thai re-translations a new lease on life.

Design/methodology/approach

The interest in the study of translation and paratext has primarily been in analysing peritextual material of translated texts, not on the epitext, the distanced elements located outside the book. To add to a limited amount of research into epitext, this study focusses on the element that is external to the published re-translations: the news items published by the media in the Thai and English languages from May–June 2019, immediately after the Thai PM’s book recommendation.

Findings

These news items, as an epitextual element, primed, explained, contextualised, justified and tempted readers. The “Afterlife” of Animal Farm in Thailand is sustained by political upheavals and re-translations. Rather than through their textual qualities, the re-translations of Animal Farm compete with each other through epitext.

Originality/value

In discussing literary re-translation of Animal Farm in the digital age, Genette’s categories of paratextual field are not without their merits. The materials examined in this article are posted by web administrators with collective identity or institutional affiliation. In some of these news items or articles, materials created by different paratextual creators are selectively coalesced within a singular textual space. The site users or news readers encounter various elements in the texts that had been curated by journalists. In other words, these elements had been consciously crafted.

Details

Qualitative Research Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 26 March 2024

Valérie Mérindol and David W. Versailles

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives…

Abstract

Purpose

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives: clusters, ecosystems of innovation, digital ecosystems and regional ecosystems, but the dynamics of networks have seldom been analyzed under the lenses of entrepreneurial ecosystems (EEs). As identified by Cao and Shi (2020), the literature is silent about the organization of resource allocation systems for network orchestration in EEs. This article investigates these elements in the healthcare sector. It discusses the strategic role played by entrepreneurial support organizations (ESOs) in resource allocation and elaborates on the distinction between sponsored and nonsponsored ESOs in EEs. ESOs are active in network orchestration. The literature explains that ESOs lift organizational, institutional and cultural barriers, and support entrepreneurs' access to cognitive and technological resources. However, allocation models are not yet discussed. Therefore, our research questions are as follows: What is the resource allocation model in healthcare-related EEs? What is the role played by sponsored and nonsponsored ESOs as regards resource allocation to support the emergence and development of EEs in the healthcare sector?

Design/methodology/approach

The article offers an explanatory, exploratory, and theory-building investigation. The research design offers an abductive research protocol and multi-level analysis of seven (sponsored and nonsponsored) ESOs active in French healthcare ecosystems. Field research elaborates on semi-structured interviews collected between 2016 and 2022.

Findings

This article shows explicit complementarities between top-down and bottom-up resource allocation approaches supported by ESOs in the healthcare sector. Despite explicit originalities in each approach, no network orchestration model prevails. Multi-polar coordination is the rule. Entrepreneurs' access to critical technological and cognitive resources is based on resource allocation modalities that differ for sponsored versus nonsponsored ESOs. Emerging from field research, this research also shows that sponsored and nonsponsored ESOs manage their roles in different ways because they confront original issues about organizational legitimacy.

Originality/value

Beyond the results listed above, the main originalities of the paper relate to the instantiation of multi-level analysis operated during field research and to the confrontation between sponsored versus nonsponsored ESOs in the domain of healthcare-related innovation management. This research shows that ESOs have practical relevance because they build original routes for resource allocation and network orchestration in EEs. Each ESO category (sponsored versus nonsponsored) provides original support for resource allocation. The ESO's legitimacy is inferred either from the sponsor or the services delivered to end-users. This research leads to propositions for future research and recommendations for practitioners: ESO managers, entrepreneurs, and policymakers.

Details

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

Keywords

Content available
Book part
Publication date: 29 February 2024

Susanna Alexius and Janet Vähämäki

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Article
Publication date: 10 August 2023

Murtanti Jani Rahayu, Hakimatul Mukaromah and Mulyanto Mulyanto

The Indonesian government's Village-Owned Enterprises (BUMDes) initiative optimizes Village Resources (SDD)—human and natural—to improve rural communities' welfare. Villagers must…

Abstract

Purpose

The Indonesian government's Village-Owned Enterprises (BUMDes) initiative optimizes Village Resources (SDD)—human and natural—to improve rural communities' welfare. Villagers must participate in many ways. Due to its natural potential, industry, waste management and building management business units, BUMDes Waskito Wijaya in Waru village, Baki sub-district, Sukoharjo Regency, Central Java has the potential to grow. Strengthening social capital helps BUMDes management become sustainable.

Design/methodology/approach

The focus of this research is to find out what social capital characteristics that can improve the development of BUMDes Waskito Wijaya. Thus, this study uses a SWOT analysis to establish BUMDes by promoting village influencers, strong institutions, and internal and external social networks. Thus, strong bonding, linking and bridging will improve BUMDes' involvement in the village. This research describes the organization's internal and external situations and formulates the BUMDes development strategy empirically.

Findings

This study revealed that norms, trust, social networks and infrastructure positively impact BUMDes development. However, the social capital created is still in the bonding stage. While the linking and bridging stages are not yet sufficient to support a productive and prosperous BUMDes.

Originality/value

Thus, the developed strategy encourages the strong leadership spirit of the village influencers, creates aspirational and supportive institutions, and strengthens social networks both horizontally and vertically. Consequently, the linking and bridging that can actively engage in partnerships and build public trust will successfully be achieved. The condition will develop the capacity of BUMDes in providing facilities for the community.

Peer review

The peer-review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2022-0700

Details

International Journal of Social Economics, vol. 51 no. 3
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 8 February 2024

Md Khokan Bepari, Shamsun Nahar and Abu Taher Mollik

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees…

Abstract

Purpose

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.

Design/methodology/approach

The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.

Findings

Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.

Practical implications

Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.

Originality/value

To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 19 January 2024

Nuntiya Doungphummes, Sirintorn Bhibulbhanuvat and Theeraphong Boonrugsa

The purpose of this paper is to illustrate and discuss the application of mindfulness practices rooted in Buddhism as the methodological praxis in implementing participatory…

Abstract

Purpose

The purpose of this paper is to illustrate and discuss the application of mindfulness practices rooted in Buddhism as the methodological praxis in implementing participatory action research (PAR) projects with older Thai adults.

Design/methodology/approach

The paper draws on the researchers' reflexive accounts of participatory action conducted with older Thai participants in a series of four PAR projects in the five senior schools located in the northern, southern, northeastern and central regions of Thailand.

Findings

The paper demonstrates the translation of Buddhist mindfulness into a PAR methodological approach and shares actual practices of mindfulness in each stage of the research process.

Originality/value

This paper provides practical implications for researchers to incorporate the mindfulness methodology to unlock presuppositions and attachments to pre-existing PAR frameworks and open new ways of knowing that emerge out of the lived experience at the present contextual moment.

Details

Qualitative Research Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 16 June 2023

Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen and Shahid Manzoor

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals…

Abstract

Purpose

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Design/methodology/approach

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

Findings

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

Research limitations/implications

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

Originality/value

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

Article
Publication date: 4 March 2024

Lukman Raimi, Nurudeen Babatunde Bamiro and Hazwan Haini

The relationships among institutions, entrepreneurship, and economic growth are hotly contested topics. The objective of this present study is to conduct a systematic literature…

Abstract

Purpose

The relationships among institutions, entrepreneurship, and economic growth are hotly contested topics. The objective of this present study is to conduct a systematic literature review aimed at comprehensively assessing the relationships between institutional pillars, entrepreneurship and economic growth.

Design/methodology/approach

Specifically, a comprehensive analysis of 141 empirical publications was carried out using the PRISMA protocol. The reviewed publications were taken from the Web of Science, Scopus and Google Scholar databases. Thirty-three articles that met the eligibility criteria of quality, relevance and timeliness of the publications were included in the the study.

Findings

Three key lessons emerged from the review. First, it was discovered that entrepreneurship and economic growth are influenced by three institutional pillars at various levels, including the regulatory, cognitive and normative pillars. Second, according to the type of institutional quality, the institutional pillars in a causal framework have a good or negative impact on entrepreneurship. Third, novel enterprise creation, self-employment, citizen employment, poverty alleviation, radical innovation, formalization of the informal sector, promotion of competition in existing and new markets, Gross Domestic Product (GDP) growth and the emergence of new business models that significantly improve quality of life.

Originality/value

The study proposes a conceptual framework for further exploring this important relationship based on solid empirical evidence. By providing a theoretically grounded framework, the paper fills the gaps in the literature and helps to clarify the relationship between institutional foundations, entrepreneurship and economic progress.

Details

Journal of Entrepreneurship and Public Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2045-2101

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 5 March 2024

Cristian Pinto-Gutiérrez

This study aims to investigate the relationship between business group affiliation and CO2 emissions in Chile, providing insights into the pollution externalities associated with…

Abstract

Purpose

This study aims to investigate the relationship between business group affiliation and CO2 emissions in Chile, providing insights into the pollution externalities associated with business group structures and their implications for environmental performance.

Design/methodology/approach

A hand-matched sample of industrial facilities and subsidiaries of listed firms in Chile was utilized to analyze the CO2 emissions of business group-affiliated firms compared to stand-alone firms. Fixed-effect regression analysis and propensity score matching were employed to examine the differences in emissions levels.

Findings

The results suggest that firms affiliated with business groups have higher CO2 emissions in comparison to similar stand-alone firms. This suggests that business group structures may weaken the pressures for emission reduction and maintenance of public legitimacy among affiliated firms.

Research limitations/implications

The findings of this study are subject to certain limitations, such as the use of a specific dataset from Chile and the inability to explore certain factors due to data constraints. For instance, we were unable to examine the separation between control and cash-flow rights as well as the influence of manager characteristics on pollution levels. Future research should address these limitations and expand the analysis to other emerging market countries to further investigate the impact of lax or ineffective environmental regulations on pollution outcomes.

Practical implications

The research findings have practical implications for investors and policymakers. Investors interested in environmentally sustainable investments should consider the higher pollution levels associated with business group-affiliated firms. Policymakers can use these findings to design more effective regulations and incentives to encourage emission reduction efforts within business group structures.

Social implications

The study’s results emphasize the need for a comprehensive understanding of the environmental implications of business group affiliation. By recognizing the potential for higher emissions in business group structures, stakeholders can advocate for sustainable practices, encourage transparency and promote responsible environmental management within corporate entities.

Originality/value

This study contributes to the literature on corporate governance, climate risks and pollution externalities by providing an empirical evidence on the relationship between business group affiliation and CO2 emissions. It highlights the importance of considering the influence of corporate structures on environmental performance, particularly in the context of emerging market economies.

Objetivo

Este estudio tiene como objetivo investigar la relación entre la afiliación a grupos empresariales y las emisiones de CO2 en Chile, proporcionando información sobre las externalidades de contaminación asociadas con las estructuras de grupos empresariales y sus implicaciones para el desempeño ambiental de las empresas.

Diseño/Metodología/Aproximación

Se utilizó una muestra recolectada de manera manual de instalaciones industriales y subsidiarias de empresas listadas en Chile para analizar las emisiones de CO2 de empresas afiliadas a grupos empresariales en comparación con empresas independientes. Se emplearon análisis de regresión de efectos fijos y modelos de emparejamiento por puntaje de propensión para examinar las diferencias en los niveles de emisiones.

Hallazgos

Los resultados sugieren que las empresas afiliadas a grupos empresariales tienen mayores emisiones de CO2 en comparación con empresas independientes similares. Esto sugiere que las estructuras de grupos empresariales pueden debilitar las presiones para la reducción de emisiones y el mantenimiento de la legitimidad pública entre las empresas afiliadas.

Originalidad

Este estudio contribuye a la literatura sobre gobierno corporativo, riesgos climáticos y externalidades de contaminación al proporcionar evidencia empírica sobre la relación entre la afiliación a grupos empresariales y las emisiones de CO2. Destaca la importancia de considerar la influencia de las estructuras corporativas en el rendimiento ambiental, especialmente en el contexto de las economías de mercados emergentes.

Limitaciones/Implicaciones de la Investigación

Los hallazgos de este estudio están sujetos a ciertas limitaciones, como el uso de un conjunto de datos específico de Chile y la incapacidad para explorar ciertos factores debido a restricciones de datos. Por ejemplo, no pudimos examinar la influencia de las características de los ejecutivos de las empresas en los niveles de contaminación. Investigaciones futuras deberían abordar estas limitaciones y ampliar el análisis a otros países de mercados emergentes para investigar más a fondo el impacto de regulaciones ambientales laxas o ineficaces en los resultados de contaminación.

Implicaciones Prácticas

Los hallazgos de la investigación tienen implicaciones prácticas para inversores y responsables políticos. Los inversores interesados en inversiones ambientalmente sostenibles deben tener en cuenta los niveles más altos de contaminación asociados con empresas afiliadas a grupos empresariales. Los responsables políticos pueden utilizar estos hallazgos para diseñar regulaciones más efectivas e incentivos para fomentar los esfuerzos de reducción de emisiones dentro de las estructuras de grupos empresariales.

Implicaciones Sociales

Los resultados del estudio enfatizan la necesidad de comprender de manera integral las implicaciones ambientales de la afiliación a grupos empresariales. Al reconocer el potencial de mayores emisiones en las estructuras de grupos empresariales, los interesados pueden abogar por prácticas sostenibles, fomentar la transparencia y promover una gestión ambiental responsable dentro de las entidades corporativas.

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