Search results

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

A viable framework has been proven to reduce operational and institutional inefficiencies in the urban water supply sector. The absence of drivers necessary to develop a framework may have hindered institutional development and effective Ghanaian urban water supply management. Thus, the research aims to identify the drivers and develop a framework for effectively managing the urban water supply in Ghana.

The study utilised a qualitative research design approach and analysed collected data to proffer answers to the research questions. The research sampled 19 participants, and saturation was achieved.

Findings identified drivers for developing Ghana's urban water supply framework. They categorised them into the availability of water supply resources, the level of professionalism of the personnel, the provision of accessible quality water, the efficient management system of water supply, prudent financial management, ethics for managing water supply and the culture of managing water supply. These pertinent constructs form components of Ghana's urban water sector framework.

Besides supporting transformation and sustainability to develop a framework for managing Ghana's urban water supply sector, policymakers may utilise the developed model to evaluate public urban water supply compliance with Ghana's water sector performance.

Using financial incentives has been criticised for putting too much focus on things that can be measured. Value-based reimbursement may better align professional values with financial incentives. However, professional values may differ between actor groups. In this article, the authors identify institutional logics within healthcare-providing organisations. Further, the authors analyse how the centrality and compatibility of the identified logics affect the institutionalisation of external demands.

41 semi-structured interviews were conducted with representatives from healthcare providers within spine surgery in Sweden, where a value-based reimbursement programme was introduced. Data were analysed using thematic content analysis with an abductive approach, and a conceptual framework based on neo-institutional theory.

After the introduction of the value-based reimbursement programme, the centrality and compatibility of the institutional logics within healthcare-providing organisations changed. The logic of spine surgeons was dominating whereas physiotherapists struggled to motivate a higher cost for high quality physiotherapy. The institutional logic of nurses was aligned with spine surgeons, however as a peripheral logic facilitating spine surgery. To attain holistic and interdisciplinary healthcare, dominating institutional logics within healthcare-providing organisations need to allow peripheral institutional logics to attain a higher centrality for higher compatibility. Thus, allowing other occupations to take responsibility for quality and attain the feeling of professional pride.

Interviewing spine surgeons, physiotherapists, nurses, managers and administrators allows us to deepen the understanding of micro-level behaviour as a reaction (or lack thereof) to macro-level decisions.

This paper brings together the literature on theories of complexity adaptive systems (CAS), develops an analytical framework, applies this framework to the development of tourism destinations and critically reflects on the use of this perspective.

This paper elaborates on a CAS perspective on destination development, to further develop complexity thinking in tourism studies. This approach enables to identify policy avenues geared towards improving destination governance and contributing to sustainable tourism development.

Theories of CAS offer an analytical lens to better understand destination development, drawing explicit attention to (1) the levels of the individual, (emergent) structures, the structure-agency interface and the system level, (2) the steps related to the process of adaptation that is critical for systems to survive and thrive in times of change and (3) the undervalued importance of considering the factor of time.

Applying CAS theories help to address a range of (policy) avenues to improve destination governance, contributing to a shift in focus from reactively fixing problems to proactively addressing the structural issue of adaptive capacity building. It shows that managing tourism destination as complex systems involves a set of conditions that are critical as well as difficult to meet in tourism practice.

This paper aims to assess the comparative position of the national innovation system of Chinese state entrepreneurship versus liberal market entrepreneurship. Based on the comparative institutional framework, it asks whether Chinese state entrepreneurship has a comparative disadvantage because of its incoherent institutions in liberal or coordinated economies. Hence, does the Chinese institutional system of innovation lag behind that of US or liberal countries of Organisation for Economic Co-operation and Development (OECD) economies in the transformation of national science into economic products measured as high-technology exports?

This study uses panel data analysis based on 29 OECD economies and the Chinese economy over 23 years. Regarding national science productivity (explorative capabilities), it includes published and patented science streams; regarding technological transformation (exploitative capabilities), it measures the percentage of high-technology exports in gross domestic product (GDP). The interactions between the types of entrepreneurship and national science institutions serve as predictors in the design.

The results show that Chinese state entrepreneurship has a comparative advantage over liberal economies in published science. However, Chinese state entrepreneurship has a comparative disadvantage compared to liberal entrepreneurship in patent science. Regarding the dyadic level of comparability between the national economies, there are mixed results in the transformation of national science.

This study supports the three following theoretical points: national institutions differ regardless of the pressure of convergence through globalization; national science contingencies influence different paths of the transformation of national science to technology; and mixed economies, such as state entrepreneurship, can achieve high performance without fully conforming to liberal markets.

This study emphasizes institutional mechanisms for future research to support the innovation of incoherent institutions and suggests the benefit of cross-pollination of senior managers between state and private organizations for a defined duration.

Theoretically, this research combines an interdisciplinary and interinstitutional level of analysis, and in so doing, it deals with the transformation of national science in scientific publications and patents in the vertical value chain. Empirically, this study links the national published and patented science with the national economic artifacts in high-technology sectors. This novel approach to assess the national and discipline-level interaction sets a context for the future research in other settings. It also informs policy decisions regarding the growth of science, innovation and development.

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.

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.

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.

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.

A transition toward sustainable development requires engagement of university students in transformative learning. Therefore, quality frameworks and processes should support deep approaches to sustainable development in higher education. Research and initiatives that connect sustainable development, higher education and quality assurance (QA) are lacking. This study aims to explore to what extent quality assurance agencies in Europe support transformative learning for sustainable development in their frameworks.

The authors conducted a qualitative analysis of national QA frameworks in the European Higher Education Area (EHEA) to assess whether they support transformative learning for sustainable development. First, frequency analysis was undertaken; second, a blended coding approach was used to investigate whether and how transformative learning for sustainable development is addressed.

Overall, the authors found little support for transformative learning for sustainable development in most QA frameworks. One exception is the framework of the United Kingdom, which includes a specific guide on education for sustainable development wherein transformative learning is prominently mentioned. To a lesser extent, some support exists in the frameworks of Estonia, Holy See, Romania, Sweden, Switzerland and Ukraine. Although the transformative learning for sustainable development approach is not explicitly mentioned in most QA frameworks, many of them contain opportunities to highlight it. France and The Netherlands offer guidelines and criteria for acquiring a sustainable development label, while Andorra suggests including the sustainable development goals in institutional quality assessment.

The research provides the first map of how countries within the EHEA support transformative learning for sustainable development in national QA systems.

A low-carbon economy is the pressing need of the hour. Despite several efforts taken by the government and large corporations, there is still research to be conducted exploring the role of top management commitment in translating external pressures into responses that help to build low-carbon emissions in supply chains.

The authors have grounded their framework in institutional theory, agency theory and contingency theory. On the basis of existing literature, four hypotheses were drawn. To test these hypotheses, a questionnaire was developed and pre-tested. Finally, statistical analyses were performed to test the research hypotheses using 176 samples gathered using a pre-tested questionnaire following Dillman’s (2007) total design test method.

The results suggest that coercive pressures and mimetic pressures under the mediating effect of top management commitment have a significant influence on organizational response to low-carbon emissions. The authors further note that supply base complexity has moderating effects on the link between top management commitment and organizational response towards low-carbon emissions.

This study offers valuable insights to those managers and environmental consultants who view supply base complexity as a limitation. However, the results indicate that supply base complexity may help to enhance the effectiveness of the top management commitment on organizational response towards low-carbon emissions.

The purpose of this paper is to examine the design of choreographies or learning environments which the students participating in Ocean i³ pass through during their participation in the project, which requires constant review and interpretation, in times of COVID-19. To this end, it is proposed to: define the institutional teaching choreographies to create authentic and meaningful environments for the active learning of university students; interpret the transversal competences for the sustainability developed in Ocean i³ within the framework of institutional teaching choreographies; and value the strengths and weaknesses of the teaching choreographies implemented for the development of transversal competences for sustainability in a situation of health-care crisis.

An exploratory method with an interpretative approach has been selected that enables us to address living and evolving scenarios, didactic choreographies and the development of competences for sustainability.

The perception of students and teachers reveals that it is the use of a multilingual linguistic repertoire (multilingualism) that is most enhanced in Ocean i³, although the global and integrative vision of problems and the integration and management of knowledge through contributions from different disciplines and the social context (transdisciplinarity) are also highlighted.

This paper describes how face-to-face institutional teaching choreographies for an innovation project have been transformed into synchronous online choreographies encouraging the development of competences for sustainability.

This paper aims to investigate the interplay between managerial assumptions and institutional corporate social responsibility, and determines how such fit affects performance.

The authors developed and tested a model using survey methodology. The authors’ data from 210 hotels located in Qatar and the UAE were analysed using the partial least squares (PLS) approach.

The results reveal that firms with entrepreneurial, political and professional frame of reference (FoR) engage in institutional corporate social responsibility (CSR) practices. In addition, the entrepreneurial and professional FoR enhances the institutional CSR – organisational performance link.

The findings will help managers to determine the effect of their FoR on their adoption of institutional CSR, thereby increasing the effectiveness and efficiency of their CSR strategy. As the study is exploratory in nature, several limitations have been highlighted and discussed.

To the authors’ knowledge, this is one of the few papers that inspect the relationship between managerial assumptions and institutional CSR and establishes their effect on performance.

本论文旨在研究管理假设和企业社会责任的关系并且决定其如何影响企业绩效。

本论文采用问卷采样形式, 位于卡塔尔和阿联酋地区的210家酒店为问卷样本。本论文采用偏最小二乘回归（PLS）来分析数据。

如果企业拥有创业者精神、政治、及专业的参考架构（FoR）, 那么往往会参与到体制性企业社会责任（CSR）的实践。此外, 创业者精神的和专业的FoR促进体制性CSR-组织绩效的关系。

本论文结果帮助经理人判定FoR对于CSR实践的影响, 因而提高了CSR政策的效果和效率。由于本研究是探索性论文, 一些所带来的限制已经在文中提到并强调。

据作者所知, 本论文是仅有的几篇论文中, 研究管理假设和体制性CSR的关系并且确立其对于企业绩效的作用。

管理假设，参考架构，体制性CSR，新兴市场，企业绩效，偏最小二乘回归

研究论文