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Article
Publication date: 21 January 2021

Ahmed Yamen, Cemil Kuzey and Muhammet Sait Dinc

This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001…

Abstract

Purpose

This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001) and Enomoto et al. (2015). The paper tries to test the effect of culture on institutional quality and both real earnings management (REM) and accrual earnings management (AEM).

Design/methodology/approach

The sample of the research paper includes 38 countries. Hofstede cultural dimensions are used to measure cultural values. Public governance indicators published by the World Bank are used as a proxy for measuring the institutional quality. Earning management scores constructed by Enomoto et al. (2015, p. 191) are used for measuring real earnings management (REM) and accrual earnings management (AEM). Partial Least Square (PLS) based Structural Equation Modelling (SEM) is used to test the relationship between culture, institutional quality and earnings management.

Findings

The results support the relationship between culture and institutional quality. Also, the results reveal a significant relationship between culture and accrual earnings management, but an insignificant relationship between culture and real earnings management. In addition to that, another important finding is that institutional quality has a significant impact on real earnings management, but has no significant effect on accrual earnings management.

Practical implications

The results suggest that standard setters need to consider the quality of institutions to improve the quality of financial reports. Also, it highlights the role of both formal and informal cultures in shaping financial reports.

Originality/value

For the best of our knowledge, this the first time to test the link between culture and institutional quality and comparing the impact on both real earnings management and accrual earnings management.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 8 June 2015

Jackie W. Deem, Pam J. DeLotell and Kathryn Kelly

This study investigates the relationship between employment status (full time (FT)/part time (PT)), organizational culture and institutional effectiveness in higher…

Abstract

Purpose

This study investigates the relationship between employment status (full time (FT)/part time (PT)), organizational culture and institutional effectiveness in higher education. The purpose of this paper is to answer the question, “Does the growing population of PT faculty preclude effective cultures from developing and, accordingly, adversely affect institutional effectiveness?”

Design/methodology/approach

The study surveyed 159 PT faculty and 65 FT faculty from seven schools of an online, proprietary university. The instrument, consisting of the Organizational Culture Survey Instrument and demographic questions, was distributed and data collected utilizing an online survey application. Statistical analysis methods including descriptive statistics, analysis of variance and correlation analysis were used to analyze the data.

Findings

The study found no significant differences between perceptions of organizational culture or institutional effectiveness FT and PT faculty. Inter-school differences in perceptions were identified. Further research in this area is warranted to investigate discipline as a cause for the inter-school differences.

Research limitations/implications

The study included respondents from only one online university. Therefore, additional studies involving traditional, ground based and hybrid institutions are required to establish generalizability. Additionally, self-assessments of institutional effectiveness were used. Future studies should consider quantitative research models for the measurement of institutional effectiveness.

Practical implications

The study indicates that PT faculty are not less committed to the institution than their FT counterparts. This strengthens the case for using PT faculty, particularly in an online environment.

Originality/value

This study investigates the relationship between organizational culture and institutional effectiveness in higher education from the faculty perspective. This has not been done before.

Details

International Journal of Educational Management, vol. 29 no. 5
Type: Research Article
ISSN: 0951-354X

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Article
Publication date: 14 September 2018

Muhammad Shakeel Sadiq Jajja, Muhammad Asif, Frank L. Montabon and Kamran Ali Chatha

The purpose of this paper is to use institutional theory to develop the constructs of institutional pressures for social compliance and argue for a positive relationship…

Abstract

Purpose

The purpose of this paper is to use institutional theory to develop the constructs of institutional pressures for social compliance and argue for a positive relationship between institutional pressures and Supplier Social Compliance Management System (SSCMS). Moreover, the authors theorize that the impact of institutional pressures on SSCMS is moderated by the supplier’s organizational culture. This is done in a particularly salient context, which is apparel manufacturing in a developing country.

Design/methodology/approach

The hypothesized model is tested using data of 164 suppliers from the apparel manufacturing sector. PLS-based structural equation modeling is used to test the direct and multi-group moderation hypotheses.

Findings

Empirical examination provides evidence that institutional pressures have a positive impact on supplier social compliance and the types of organizational culture have varied moderation effects.

Research limitations/implications

This research is based on cross-sectional data from one industry. Future research should collect data from diverse sectors in different countries.

Practical implications

The findings suggest that consistent pressures from various stakeholders can increase supplier social compliance. In addition, the partial evidence for moderation effect of organizational culture indicates that supplier’s internal value system’s alignment with social compliance pressures plays an important role in determining how supplier acts on social compliance initiatives.

Originality/value

The issue of suppliers’ adoption of social compliance management systems has become prominent as a consequence of the shifting of manufacturing to developing countries. However, comprehensive frameworks explaining antecedents of adoption of SSCMS using large-scale empirical data are limited. In addition, findings on the relationship between supplier social sustainability practices and their antecedents are inconsistent.

Details

International Journal of Physical Distribution & Logistics Management, vol. 49 no. 5
Type: Research Article
ISSN: 0960-0035

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Book part
Publication date: 1 June 2021

Melissa James

This chapter compares how three institutions from three countries, Canada, Hong Kong and the United Kingdom, use international student recruitment as an institutional

Abstract

This chapter compares how three institutions from three countries, Canada, Hong Kong and the United Kingdom, use international student recruitment as an institutional capability. Institutional capability to recruit students from international markets is determined by a mix of national policy, internal cultures and institutional resources and capabilities. This chapter explores the complex nature of institutional operations in higher education institutions (HEIs) by considering the perspectives of senior leaders, administrators and international student recruiters and how they implement their international student recruitment plans while facing increasing competition and unstable government policies. The results show what is needed is for institutions to improve their institutional capabilities to respond to national policies and to adapt to the changing global landscape. It also discusses the importance of understanding highly localised, institutional culture and practice and how national policy is one dimension that shapes international student recruitment. International case study allows you to draw these conclusions and to examine how strategy and policy contexts shape individual institutional capability. Institutional context shows capabilities in international student recruitment practice are unique and institutional responses to policies and competition are based on their internal cultures. Institutional actors view government policy as the ‘playing field’ to achieve their institutional strategies; however, there is more to international student recruitment than merely national policies such as the ability to communicate and coordinate activities within institutions. This chapter highlights the importance of understanding the capabilities of the institutions themselves as they attempt to recruit students from international markets. This chapter reinforces the notion that it is not only what the policies say or do, but also how these policies are interpreted at the practice level that shapes international student recruitment.

Details

Global Perspectives on Recruiting International Students: Challenges and Opportunities
Type: Book
ISBN: 978-1-83982-518-7

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Book part
Publication date: 28 September 2015

Md Shah Azam

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to…

Abstract

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Details

E-Services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-325-9

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Book part
Publication date: 28 June 2017

Staci Lynne Ripkey

This chapter examines a case study of inter-institutional merger in higher education, and explores the complex challenges institutional leaders may face in pursuing a…

Abstract

This chapter examines a case study of inter-institutional merger in higher education, and explores the complex challenges institutional leaders may face in pursuing a merger process within a university setting where centuries-old tradition frames the context within which new innovations occur. Using the conceptual lens of organizational ambidexterity, findings uncover seven distinct phases of this merger process and propose a pre-merger Affiliation period as a strategy for establishing trust and mutual respect, aligning institutional cultures, and achieving balance between innovation and preservation in order to achieve full merged status. The chapter concludes with implications for theory and opportunities for practice.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78714-436-1

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Book part
Publication date: 20 July 2005

Lilia Pavlovsky

It has been suggested that “space and artifacts constitute systems of communication which organizations build up within themselves” (Gagliardi, 1992a, b, p. vi) and…

Abstract

It has been suggested that “space and artifacts constitute systems of communication which organizations build up within themselves” (Gagliardi, 1992a, b, p. vi) and reflect the cultural life within that organization. This is a study of how the “landscape” of a public library (“Library X”), as an information retrieval system, relates to the values of the people who created it. The efforts here are geared towards understanding the physical instantiation of institutional culture and, more specifically, institutional values as they are reflected through the artifact.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-338-9

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Book part
Publication date: 17 July 2006

Alexander W. Wiseman and David P. Baker

As comparativists of education are well aware, over the second half of the 20th century there was a dramatic increase in the pace of educational expansion around the…

Abstract

As comparativists of education are well aware, over the second half of the 20th century there was a dramatic increase in the pace of educational expansion around the world. This revolution has made the world a schooled place both in terms of enrollment rates and increased average total years in schooling. What has been particularly noticeable is the degree to which governments in all types of nations have come to see that education plays a central role in the future development of the nation's human capital, and in turn governments have become the main providers of schooling. This alone is a significant shift from anything ever seen before the 20th century. Further this remarkable expansion of education has fostered notable homogeneity of goals, aims, and basic organizational forms of elementary and secondary schooling and, more recently, higher education.

Details

The Impact of Comparative Education Research on Institutional Theory
Type: Book
ISBN: 978-0-76231-308-2

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Book part
Publication date: 10 April 2019

Sharon Thabo Mampane

The purpose of this conceptual chapter is to critically review the efficacy of diversity management in institutions of higher education with the intention of highlighting…

Abstract

Purpose

The purpose of this conceptual chapter is to critically review the efficacy of diversity management in institutions of higher education with the intention of highlighting context-specific challenges in South African Higher Education Institutions (HEIs).

Methodology

Diversity is conceptualized with the assumption that equity and redress should form part of institutional practices for managing and integrating diverse workforce in HEIs. Because HEIs are tasked to reduce inequalities and exclusions and to ensure integration through redress at all levels, the argument in this chapter is that diversity and social inclusion go hand in hand and that discrimination of people in whatever form should be eliminated.

Findings

Findings reveal that diverse learning environments in HEIs help sharpen critical thinking and analytical skills and prepare institutional members to succeed in an increasingly diverse and interconnected world.

Research Limitations

The challenge with diversity management, however, is in implementing diversity management in a practical HEI environment.

Practical Limitations

Implications are that managers should empower diverse institutional members with the ability to accommodate ethnic and cultural diversity, to succeed in maintaining institutional unity.

Social Implications

The study is significant for ensuring effective management of diversity and institutional workforce integration.

Originality/Value

The chapter informs policy choices for the day-to-day management of diversity.

Details

Diversity within Diversity Management
Type: Book
ISBN: 978-1-78754-821-3

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Article
Publication date: 20 March 2007

Leslie Kathleen Williams

This paper seeks to propose a framework that describes how culture evolves and how certain external shocks may or may not cause it to change.

Abstract

Purpose

This paper seeks to propose a framework that describes how culture evolves and how certain external shocks may or may not cause it to change.

Design/methodology/approach

The central point is that culture, like firms and markets, is a type of institution and is, therefore, susceptible to the same sort of analysis applied to other institutional forms. In this study, culture is examined from the game‐equilibrium view of institutions that suggests that norms of behavior are endogenously generated and become self‐enforcing through the repeated interaction of individuals. Two historical examples are offered to assess the proposed framework: the experience of ethnic Malays in Malaysia following independence from Britain, and Brazil's agricultural workers during the early part of the twentieth century.

Findings

Conceptualizing culture in institutional terms challenges conventional wisdom, which regards culture as exogenously given. The institutional view of culture permits an evaluation of environmental changes as to the likelihood that they will change generally held beliefs.

Research limitations/implications

To the extent that culture explains, in part, the economic performance of societies, the implication for policy makers is that they do not have to wait patiently for slow cultural change or rely on serendipity to achieve a more productive culture paradigm.

Originality/value

This paper applies concepts from institutional economics to the study of culture evolution and change.

Details

International Journal of Social Economics, vol. 34 no. 4
Type: Research Article
ISSN: 0306-8293

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