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Article
Publication date: 28 February 2024

David Martin Herold and Łukasz Marzantowicz

Neo-institutional theories and their constructs have so far only received limited attention in supply chain management literature. As recent supply chain disruptions and their…

Abstract

Purpose

Neo-institutional theories and their constructs have so far only received limited attention in supply chain management literature. As recent supply chain disruptions and their ripple effects affect actors on a broader institutional level, supply chains are confronted with multiple new and emerging, often conflicting, institutional demands. This study aims to unpack the notion of institutional complexity behind supply chain disruptions and present a novel institutional framework to lower supply chain susceptibility and increase supply chain resilience.

Design/methodology/approach

The authors identify the patterns of complexity that shape the supply chain susceptibility, namely, distance, diversity and ambiguity, and present three institutional responses to susceptibility to increase supply chain resilience, namely, institutional entrepreneurship, institutional alignment and institutional layering.

Findings

This paper analyses the current situational relevance to better understand the various and patterned ways how logics influence both supply chain susceptibility and the supply chain resilience. The authors derive six propositions on how complexity can be reduced for supply chain susceptibility and can be increased for supply chain resilience.

Originality/value

By expanding and extending research on institutional complexity to supply chains, the authors broaden how researchers in supply chain management view supply chain susceptibility, thereby providing managers with theory to think differently about supply chains and its resilience.

Details

Management Research Review, vol. 47 no. 8
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 9 May 2024

Paul J. Thambar, Aldónio Ferreira and Prabanga Thoradeniya

This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting…

182

Abstract

Purpose

This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting institutional logics.

Design/methodology/approach

This research uses a case study of an Australian non-government organisation (NGO) operating in an institutional field dominated by the state government, in which policy reform jolted the balance between institutional logics. Data was collected through semi-structured interviews, archival documents and observations.

Findings

We find the policy reform required the NGO to transform from a wholly care focus to accommodate a more balanced approach with a focus on care coupled with efficiency, outcome delivery and performance measurement. The NGO responded by revising its purpose, strategy and operational model and by seeking to address the imperatives of two dominant and often competing care and managerial logics. We find this was achieved through logic blending, in which PMSs played a pivotal role, with the formalisation and collaboration processes mobilising different elements of PMSs, mobilising some elements differently or not mobilising some elements at all.

Originality/value

This study highlights the central role of PMSs in managing tensions between and the complexity arising from coexisting institutional logics through logic blending, a form of enduring compromise. This study extends the accounting logics and performance management literature by developing the understanding of what constitutes logic blending and how it is distinct from other forms of compromise.

Details

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

Keywords

Book part
Publication date: 16 May 2024

Gunnar Leymann and Anna Kehl

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even…

Abstract

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even beyond the energy sector, stakeholders are putting increasing pressure on MNEs to reduce the carbon intensity of their operations, that is, to improve their carbon performance. While there is unambiguous evidence that national climate policy is a critical catalyst for long-term carbon performance improvements, there is limited research on how MNEs’ carbon strategies react to climate policies. This chapter reviews the concepts, drivers, and strategies connected to carbon performance in the broader sustainability and management literature to clarify potential complementarities to international business (IB). The authors then highlight how MNEs will face increasing institutional complexity along two dimensions: (1) the structural diversity of institutional environments and (2) institutional dynamism, primarily reflected by public policy. The proposed conceptual framework maps these two dimensions to national and subnational levels, and the authors present two data sources that allow the quantitative analysis of country differences in the diversity and dynamism of national climate policy. The authors conclude that there are ample opportunities for IB researchers to explore MNEs’ strategic reactions to climate policy and to inform policymakers about the consequences of national climate policy in the global economy.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

Article
Publication date: 16 July 2024

Xiaoyu Li and Jiaojiao Deng

Antagonistic relationship among the participants of construction projects has significantly improved, and further improving cooperation quality are committed. In this context…

Abstract

Purpose

Antagonistic relationship among the participants of construction projects has significantly improved, and further improving cooperation quality are committed. In this context, expanding new ways to improve cooperation quality has become a new topic in cooperation research. This study is dedicated to exploring the mechanism of cross-organizational private relationships on cooperative behaviors, which is rarely addressed in current research on construction projects, and provides reference for the rational use of cross-organizational private relationships.

Design/methodology/approach

Based on analysis of studies related to relational governance theory, institutional theory and project complexity, this study constructs the theoretical model. This study uses survey data from 395 construction professionals in China to test the theoretical model by using structural equation modeling (SEM) and explains the direct and indirect mechanism of cross-organizational private relationships on cooperation behavior.

Findings

(1) Cross-organizational private relationships have direct and indirect facilitating effect on cooperation behavior. (2) Relational norms as mediating variables contribute to the expansion of the positive effects of cross-organizational private relationships on cooperation behavior. (3) Institutional environment and project complexity have the moderating effect between cross-organizational private relationships and cooperation behavior.

Originality/value

This research investigates the impact mechanisms and boundary conditions of cross-organizational private relationships at the micro level on the cooperative behaviors in construction projects and conducts empirical research. It is a topic that has not been adequately researched in the field of project management. The research results expand the scope of research on relational governance and deepen the research on the antecedents of relational norms. It provides the base for the proposed contingency theory of relational governance.

Details

International Journal of Managing Projects in Business, vol. 17 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 17 June 2024

Juelin Yin, Jiaxin Zhao and Yunzhou Du

Integrating institutional logic theory with institutional configurational perspective, this study proposes a theoretical framework to explore the configurational effect of…

Abstract

Purpose

Integrating institutional logic theory with institutional configurational perspective, this study proposes a theoretical framework to explore the configurational effect of multiple institutional logics, including state, market, and social logics, on social entrepreneurship (SE) participation.

Design/methodology/approach

Using data from the Global Entrepreneurship Monitor (GEM) survey combined with other international databases, this study applies a fuzzy-set qualitative comparative analysis (fsQCA) to identify the pathways that how state, market and social logics jointly promote or hinder high SE prevalence among 38 developing countries.

Findings

Results show that high SE prevalence rates are achieved through the interaction of multiple institutional logics rather than by any single factor and identify three institutional configuration pathways leading to high SE participation. Further, the pathways impeding high SE participation are not simply the negation of conditions that lead to high SE prevalence.

Research limitations/implications

This study not only extends the institutional logics perspective to SE, enriching the growing research stream on how institutional complexity shapes entrepreneurial activities globally, but also underscores the significance of asymmetric institutional conditions in determining the presence and absence of high SE prevalence. These results have implications for policymakers to improve entrepreneurial institutional configurations that foster social entrepreneurial activities.

Originality/value

Compared with conventional statistical methods, which have limited effectiveness in exploring the synergies of multiple factors, the fsQCA method offers a more robust analysis of the causal complexity of institutional logics promoting or discouraging SE participation.

Details

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

Keywords

Article
Publication date: 29 January 2024

Guangming Xiang, Zheng He, Tianli Feng and Zhenzhen Feng

This paper aims to explore how firms enter or exit B Corp certification faced with the tension between local and B Corp institutions, providing a better understanding of the…

Abstract

Purpose

This paper aims to explore how firms enter or exit B Corp certification faced with the tension between local and B Corp institutions, providing a better understanding of the unique impact of institutional complexity on B Corps' decision-making.

Design/methodology/approach

This paper applies multi-case analysis to 20 Chinese firms in various stages of B Corp certification, including eight certified B Corps, six decertified firms and six candidates. The qualitative data was used to code separately for two research questions.

Findings

The study findings reveal that: (1) Participants who can obtain expected social and economic benefits by innovating their operational mode to efficiently deal with this tension attempt to continuously pursue B Corp certification. A self-renewal model was developed to show how firms hybridize the two institutional logics; (2) Participants who find it hard to mitigate this tension tend to compromise with the local institution and conform less with the B Corp institution due to high opportunity and accounting costs, low short-term benefits and collective culture.

Originality/value

By highlighting the different responses of firms to institutional complexity, this study contributes to B Corp research, social identity theory and institutional complexity, providing practical implications for B Lab strategies in China.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 16 January 2024

Mariana Baldi, Frank G.A. de Bakker and Rodrigo Luís Melz

This study aims to analyse the strategic moves used by major tobacco corporations to thwart the ratification of the World Health Organization’s Framework Convention on Tobacco…

Abstract

Purpose

This study aims to analyse the strategic moves used by major tobacco corporations to thwart the ratification of the World Health Organization’s Framework Convention on Tobacco Control (FCTC) in Brazil.

Design/methodology/approach

The authors conducted a detailed historical case study spanning 1988–2005 and encompassing the period leading up to Brazil’s FCTC ratification. The authors collected qualitative data from various sources to triangulate and develop a comprehensive historical account.

Findings

The historical analysis identified three distinct phases. First, the acquisition of a Brazilian cigarette factory, Souza Cruz, by British American Tobacco dramatically altered power dynamics, strengthening the position of the tobacco industry. The second phase regards the era of dictatorship and the efforts of various actors advocating against smoking and the tobacco industry. The third phase involved Brazil’s re-democratisation and the challenges of securing FCTC ratification, during which fierce industry opposition had to be overcome. Throughout these phases, the authors identified four key strategies used by multinational corporations (MNCs) in Brazil to uphold unsustainable practices and products that contradicted public interests instead of reforming them: shaping collective memory, dissimulation, re-presentation and redirecting attention.

Originality/value

This study contributes to critical international business research on emerging economies by examining how Brazil’s position in the global capitalist system has influenced its dependency and how MNCs produce and maintain cycles of poverty and unsustainable practices through the exploitation of power dynamics within the country.

Details

Critical Perspectives on International Business, vol. 20 no. 2
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 16 July 2024

Fitri Amalia, Ogan Yigitbasioglu and Stuart Tooley

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting…

Abstract

Purpose

Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

Design/methodology/approach

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

Findings

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

Practical implications

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Originality/value

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 26 August 2024

James Manuel Pérez-Morón, Roberto García Alonso and Ulf Thoene

While entrepreneurship has long been heralded for its positive contributions, there is a growing recognition of its “dark side,” characterized by unproductive, unethical and…

Abstract

Purpose

While entrepreneurship has long been heralded for its positive contributions, there is a growing recognition of its “dark side,” characterized by unproductive, unethical and destructive actions. This exploratory literature review aims to illuminate the underexplored dark side of entrepreneurship, thereby enriching the discourse on entrepreneurship’s dual nature.

Design/methodology/approach

This study employs a robust mixed-method approach, integrating phenomenologically detailed co-citation bibliographic coupling with detailed thematic data and code-weaving. Science mapping tools like R-Bibliometrix and VOSviewer enhance the credibility of the findings by providing a sophisticated and reproducible methodological framework.

Findings

This review defines dark entrepreneurship, its characteristics, and its complexities. We introduced the “Dark Entrepreneurship Trinity”: Ethical Complexity, Institutional Navigation and Conflict Entrepreneurialship, with Institutional Navigation as the apex theme. It elucidates how this theme influences ethical dilemmas and operational strategies in conflict zones, illustrated through a diagram depicting their complex interrelations and dynamics.

Originality/value

The originality of this literature review lies in its comprehensive synthesis of the dark side of entrepreneurship. This review significantly contributes to the academic discourse by delineating a clearer picture of the destructive potentials of entrepreneurship. It compiles existing research, critically addresses the gaps and suggests future pathways for empirical studies.

Details

New England Journal of Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2574-8904

Keywords

Article
Publication date: 8 July 2024

Antonina Tsvetkova and Britta Gammelgaard

This study aims to explore how operational resilience can be achieved within supply ecosystems in the delicate yet harsh natural environments of the Arctic.

Abstract

Purpose

This study aims to explore how operational resilience can be achieved within supply ecosystems in the delicate yet harsh natural environments of the Arctic.

Design/methodology/approach

An in-depth, multiple qualitative case study of offshore supply operations in Arctic oil and gas field projects is conducted. Data from semi-structured interviews, personal observations and archival materials are analysed through institutional work and logics approaches.

Findings

The findings suggest that achieving social-ecological resilience depends on the interaction between social and natural (irreversible) systems, which are shaped and influenced by various institutional dynamics. Different resilience solutions were detected.

Research limitations/implications

This study develops a comprehensive understanding of how social-ecological resilience emerges in supply ecosystems through institutional dynamics. The study’s empirical basis is limited to offshore oil and gas projects in the Arctic. However, due to anticipated future growth of Arctic economic activities, other types of supply ecosystems may benefit from the study’s results.

Originality/value

This research contributes with empirical knowledge about how social-ecological resilience is created through institutional interaction within supply ecosystems to prevent disruptions of both social and ecological ecosystems under the harsh natural conditions of the Arctic.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

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