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Book part
Publication date: 23 November 2017

Tilo Halaszovich

Institutions and culture as well as their distance between home and host countries matter for international business activities. Yet, the exact nature of this influence is…

Abstract

Institutions and culture as well as their distance between home and host countries matter for international business activities. Yet, the exact nature of this influence is still not fully understood. In this chapter, we develop the concept of institutional and cultural compatibility and propose empirical measures of both to contribute to our understanding in this regard. We argue that the institutional and cultural profiles of home and host countries can create synergies that facilitate bilateral foreign direct investment (FDI) flows (that is being compatible) even if they are characterized by high distances. We apply our measures of compatibility to a sample of bilateral FDI flows between 127 host and 122 home countries over 12 years.

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Distance in International Business: Concept, Cost and Value
Type: Book
ISBN: 978-1-78743-718-0

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Article
Publication date: 30 April 2021

Laura Maran and Alan Lowe

This paper reports an investigation of a hybrid ex-state-owned enterprise (ex-SOE) providing ICT (Information and Communication Technology) services in the Italian…

Abstract

Purpose

This paper reports an investigation of a hybrid ex-state-owned enterprise (ex-SOE) providing ICT (Information and Communication Technology) services in the Italian healthcare sector (in-house provision). The authors aim to offer a framing that reflects the concerns expressed in the interdisciplinary literature on hybrid SOEs from management, public administration and, more recently, accounting.

Design/methodology/approach

This study operationalizes Besharov and Smith’s (2014) theoretical model on multiple logics to analyze institutional structures and organizational outcomes at an ICT in-house provider. It builds on extensive textual analysis of regulatory, archival, survey and interview data.

Findings

The study results show that the combination of hybridity in the form of layering of multiple logics in the health care sector (Polzer et al., 2016) creates problems for the effectiveness of ICT provision. In particular, the hybrid organization the authors study remained stuck in established competing relationships despite a restructure of regional health care governance. The study findings also reflect on the design of organizational control mechanisms when balancing different logics.

Research limitations/implications

The identified case-study accountability practices and performance system add to the debate on hybrid organizations in the case of ex-SOEs and facilitate the understanding and management of hybrids in the public sector. The authors note policymaking implications.

Originality/value

The authors’ operationalization of Besharov and Smith's (2014) model adds clarity to key elements of their model, notably how to identify evidence in order to disentangle notions of centrality and compatibility. By doing this, the authors’ analysis offers potential insights into both managerial design and policy prescription. The authors provide cautionary tales around institutional reorganization regarding the layered synthesis of logics within these organizations.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Details

Distance in International Business: Concept, Cost and Value
Type: Book
ISBN: 978-1-78743-718-0

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Article
Publication date: 15 October 2020

Akiebe Humphrey Ahworegba, Christophe Estay and Myropi Garri

To illustrate how threats of institutional duality (ID) incidence subsidiaries confront are converted to opportunities, by conceptualizing how subsidiaries attain…

Abstract

Purpose

To illustrate how threats of institutional duality (ID) incidence subsidiaries confront are converted to opportunities, by conceptualizing how subsidiaries attain operational legitimacy at both their headquarters (HQs) and host countries.

Design/methodology/approach

Using a systematic literature review, the authors build on institutional theories by analyzing the ID literature along its structure, main processes and outcomes. The authors configure frameworks of both HQ control systems and host countries' institutional threats, showing how subsidiaries contingently navigate across them using configuration, differentiation and avoidance strategies.

Findings

The authors’ findings show that “foresighted” subsidiaries attain operational legitimacy through configuration, differentiation and avoidance of threats incidental to ID, by strategizing along certain formal and informal institutional variables including legal, sociocultural and technical factors.

Originality/value

The authors propose “structural configuration of ID incidence” and “subsidiary path to legitimacy” frameworks. The former configures how the interaction between HQ and host countries' variables constitute ID incidence threats. The latter highlights how “foresighted” subsidiaries use configuration, differentiation and avoidance strategies to attain operational legitimacy.

Details

Journal of Organizational Change Management, vol. 33 no. 7
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 6 November 2020

Loai Ali Zeenalabden Ali Alsaid and Charles Anyeng Ambilichu

This study aims to explore the influence of field-level funding pressure and resource dependency on conflicting institutional logics in implementing a new performance…

Abstract

Purpose

This study aims to explore the influence of field-level funding pressure and resource dependency on conflicting institutional logics in implementing a new performance measurement system (PMS) within a privatised social enterprise (SE) in a developing country. It answers the research question: how accounting-based key performance indicators (KPIs) were chosen within a privatised SE to maintain co-existence between two different institutional logics, the social and commercial logics, to gain legitimacy in the government funding scheme.

Design/methodology/approach

This study expands the application and contribution of the Besharov and Smith’s (2014) logics multiplicity framework to previous management accounting literature on PMS and institutional logics. It adds a new dimension to previous literature to theorise the cognitive dynamics of institutional logics at three distinct but interrelated institutional levels, namely, field, organisational and individual. Data come from an interpretive case study of an Egyptian SE, involved in implementing a social project (drinking water refining) in rural communities.

Findings

PMS acts as a political tool through which the privatised case company has gained societal acceptance and legitimacy in the government funding scheme. Its non-political KPIs have turned into political tools to meet the institutional demands of the funding scheme. This government involvement represents field-level institutional logics, which influenced the organisational-level interplay of commercial and social logics and then the individual-level choice of internal KPIs. This contributes to the fact that institutional logics and their interplay between these three levels are “in a state of flux” within SEs’ internal PMS.

Originality/value

This study deals with a real-life practical case that proves the prevalence of one institutional logic over another at both the organisational and individual levels may be occasioned by organisational field pressures and opportunities rather than by other intra-organisational conflicts as discussed in most previous literature on PMS and institutional logics.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 17 September 2020

Ahmed Diab and Abdelmoneim Bahyeldin Mohamed Metwally

The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political…

Abstract

Purpose

The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions are highly central and competing with each other.

Design/methodology/approach

Theoretically, the study draws upon the institutional logics perspective and the theoretical concepts of logics centrality and compatibility to understand how higher-order institutions interact with mundane CSER practices observed at the case company's micro level. Empirical data were solicited in an Egyptian village community, where fishing, agriculture and especially salt production constitute the main economic activities underlying its livelihood. A combination of interviews, informal conversations, observations and documents solicits the required data.

Findings

Thereby, this study presents an inclusive view of CSER as practiced in developing countries, which is based not only on rational economic perspectives – as is the case in developed and stabilised contexts – but also on social, familial and political aspects that are central to the present complex institutional environment.

Originality/value

The reported findings in this study highlight the role of non-economic (societal) logics in understating CSER in African developing nations.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 8 February 2021

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance…

Abstract

Purpose

The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions to logic contestation. These solutions may help the company override logic complexity.

Design/methodology/approach

This study draws upon the theory of institutional logics. It adopts an interpretative qualitative research approach and uses the case study method. Data were collected from one of the biggest private sector insurance companies in Egypt through a triangulation of interviews, observations and documents.

Findings

We found that internalised and institutionalised roles and structures – represented by the incumbent corporate and community-related sets of logics – compete and disrupt the emerging enterprise risk management and RBMCs. The newly imposed RBMCs produced heterogenic practices that changed the means of controls at the case company. However, this change was faced by resistance from local employees, as it represented a challenge to the prevailing cultural symbols and norms in their traditional work environment.

Originality/value

This study contributes to the literature by offering new evidence on resistance to Western risk-based management control projects applied in emerging markets. Moreover, it extends the cultural political economy of management accounting and control by illustrating that management accounting in emerging markets is also an operational manifestation of culture, community and location.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 8 June 2021

Hongmei Sziegat

This study aims to reflect how German business schools respond to the diffusion of the triple accreditation: AACSB (Association to Advance Collegiate Schools of Business)…

Abstract

Purpose

This study aims to reflect how German business schools respond to the diffusion of the triple accreditation: AACSB (Association to Advance Collegiate Schools of Business), EQUIS (European Quality Improvement System), and AMBA (Association of MBAs).

Design/methodology/approach

This study applies a multiple case study to conduct a qualitative analysis of perceived drivers, value and limitations of AACSB, EQUIS and AMBA accreditation in German business schools.

Findings

International accreditation is a seal of excellence for business schools to enhance international competitiveness and global networking, providing evidence of quality, performativity, transparency and accountability for stakeholders. International accreditation offers business schools international comparability and compatibility. International accreditation adds value and benefits to business schools. However, business schools may prioritize institutional strategies and resources to meet the requirements of international accreditations rather than a broader concept of good governance. Business schools should critically review their decisions on international accreditations in line with institutional strategic goals, mission, vision, core values and sustainable development.

Research limitations/implications

This study only focuses on international accreditations of German business schools. Further studies may focus on comparisons of national and international accreditations, impacts of international accreditation and perceptions of international accreditation from policymakers, accreditation bodies, academics and students.

Practical implications

This study offers guidance for the strategic decision-making of business schools on international accreditations, valuable feedback to international accreditation agencies and a reference for quality assurance practitioners, policymakers and accreditation bodies.

Social implications

This study discusses the social-cultural impacts of international accreditation and accreditation discrimination arising from the selectivity and the exclusivity of international accreditation. International accreditation may further enlarge their comparative advantages over non-accredited schools. International accreditation adds value and benefits to accredited business schools but puts non-accredited business schools in disadvantageous positions.

Originality/value

Business schools need to critically review their institutional strategies and decisions on international accreditation in line with institutional strategic goals, mission, vision, core values and sustainable development. The rational decision of business schools to adopt international accreditation should consider drivers, value, benefits, limitations, organizational effectiveness, transparency, social responsibility and accountability for all stakeholders. Business schools need to take effective strategies to ensure a higher quality of management education through high-quality teaching and good governance. When single accreditation is sufficient, promoting mutual recognition is advisable rather than the “beauty contests” of multiple accreditations at the national and international levels.

Details

Quality Assurance in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0968-4883

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Book part
Publication date: 29 August 2007

Tailan Chi and Edward Levitas

We argue that resource-based view (RBV) researchers must take into account three interdependencies, (i) intrafirm resource complementarity, (ii) interfirm resource…

Abstract

We argue that resource-based view (RBV) researchers must take into account three interdependencies, (i) intrafirm resource complementarity, (ii) interfirm resource complementarity or rivalry, and (iii) compatibility or incompatibility of firm resources to broader socio-economic institutions, when attempting to empirically verify the RBV. However, these interdependencies lead to three potential causes of statistical bias, which can reduce the interpretability of such empirical examinations. First, omitted variable bias results from a researcher's inability to find and include in empirical analyses appropriate operationalizations of constructs. Second, selection bias can arise when a researcher samples only from one subset of the population, and not others. Bias in estimates can occur if a correlation between unobserved determinants of the outcome and factors affecting the selection process exist. Finally, joint dependence, where two explanatory variables are themselves mutual determinants, can lead to biased estimation.

Details

Research Methodology in Strategy and Management
Type: Book
ISBN: 978-0-7623-1404-1

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Article
Publication date: 15 February 2013

Leo Sleuwaegen

The purpose of this paper is to develop a new method that allows corporate strategists to scan for profitable growth opportunities by extending the firm's product offering…

Abstract

Purpose

The purpose of this paper is to develop a new method that allows corporate strategists to scan for profitable growth opportunities by extending the firm's product offering to new (foreign) markets.

Design/methodology/approach

The methodology consists of developing and applying a new conceptual framework – MATCH – which assesses the potential value creation in relation to the business model adaptations that need to be made to enter a new market.

Findings

The paper shows that traditional methods of calculating the attractiveness of new markets may be misleading if not all elements of the business model are aligned with the contextual conditions (institutional, economic, social.) prevailing in the new market.

Research limitations/implications

The method is illustrated for entering new foreign markets but lends itself to wider applications in the area of product diversification.

Practical implications

Without asking for extensive data collection, the method yields practical insights about the attractiveness of entering new markets and business model adaptations that need to be made.

Originality/value

The MATCH framework is an original and practical approach that builds upon and extends essential insights originating from the related diversification literature.

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