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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.

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.

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.

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.

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

This paper critiques institutional whiteness and racial categorisation in UK higher education. This is done through the representation of the complex narratives of “mixed race” women navigating their PhD experiences in predominantly white institutions, when their identities have proximity to whiteness.

This study introduces five vignettes of “mixed race” women, gathered from a wider study of 27 PhDs and early career researchers in UK higher education. The paper employs Yuval-Davis’ framework of belonging and bell hooks' approach to chosen versus forced marginality to create a conceptual framework based on fluid agency and empowerment, recognising belonging as an ongoing process.

The findings reveal how “mixed race” women can occupy a liminal space between belonging to and rejecting racial categorisation, as they attempted to situate their self-identifications within the boundaries of institutional whiteness.

The study only utilises a small sample size of five counter-stories from a larger study on PhD career trajectories, limiting its empirical claims. It also only engages with “mixed race” women who have proximity to whiteness, encouraging research on different “mixed race” intersections.

This paper encourages more discussion around “mixed race” experiences of UK higher education and critical engagement with higher education’s reliance on statistical data to understand racialised communities.

This paper contributes new empirical insights into how whiteness is experienced when “mixed race” women negotiate their relation to it in UK higher education. It also provides theoretical advancements into understanding of institutional whiteness and critically engages with racial categorisation.

Our study examines multinational enterpris (MNE) decisions to withdraw from the Russian market on moral grounds in reaction to the Russo–Ukrainian war. We investigate to what extent these decisions reflect the normative organizational resilience of MNEs under institutional pressures in Russia. We test the impact of various macro- (home democracy, institutional quality, stakeholder pressure) and micro-variables (ESG criteria) that define the organizational identities of MNEs in relation to their withdrawal decisions. Our sample comprises 1,648 companies from 55 countries doing business in Russia before the start of the conflict.

To test our hypotheses, we perform a nuanced analysis using both latent constructs and regression analysis on data for 1,648 MNEs.

Our results are in line with the foreign divestment literature, suggesting that MNEs are likely to exit normatively distant countries.

In this study, we explore the impact of organizational values on normative responses of MNEs to a geopolitical crisis. We introduce a normative organizational resilience construct to demonstrate how MNEs respond to institutional pressures in a host country, in this case Russia. Making exit decisions on moral grounds, MNEs have acted as social actors endowed with moral sense and intentionality, in conformity with their organizational values.

The purpose of this paper is to understand how digital interventions are mediating the identity work of community health workers (CHWs) in the context of two African countries.

This paper analyzes the everyday work of CHWs in two low- and middle-income country (LMIC) contexts (Uganda and Malawi) and seeks to understand changes in collective identity and the role of Information and Communication Technologies (ICTs) in mediating this “identity work”. As CHWs conduct their everyday tasks of care giving, data reporting and maintaining social interactions, they play two primary roles. One is the care giving role oriented towards the community, and two, is reporting and administrative work by virtue of them being affiliated with the Ministry of Health, either in formal or voluntary capacity. The ambivalence which they experience as they move back and forth between these two worlds of work is significantly now mediated through ICTs. The paper analyzes these dynamics and identifies three key sets of ambivalence in identity work: (1) role embracing-institutional distancing; (2) conformist-resistant and (3) dramaturgical-transformative. The paper makes unique contributions to information systems (IS) and ICT for development (ICT4D) studies in that it focuses on a nonprofessional group, which plays a fundamental role in providing care to underserved populations and also conducts data work which provides the foundation of the national health information system. This contrasts with dominant research in the field which focuses on professional groups, largely based in Western business organizations.

The paper identifies identity related tensions that emerge with the mediation of digital technologies in the work world of CHWs. These include tensions of conformist-resistant; and (3) dramaturgical-transformative. These findings are relevant and unique to the field of IS and ICT4D studies in that it focuses on a nonprofessional group, which plays a fundamental role in providing care to underserved populations and also conducts data work which provides the foundation of the national health information system.

While acknowledging identity construction and negotiation is a function of both work and social lives, in this paper we could only focus on the work lives.

As digital interventions in the health sector of low and middle income countries is becoming increasingly widespread, often the focus is more on the supply side (the supply of the technology) rather than on the demand side (users experiences and aspirations). Identity becomes a lens to understand these demand side dynamics, which helps provides practical guidance on implementation approaches to ensure that the technology adds value to user work processes and there is a seamless and not a disruptive transition.

CHWs are the most neglected cadre in the health system of low and middle income countries, even though they provide the cutting edge in care provision work to the most marginalized populations, living in rural and underserved areas. By focusing on how technologies can be more effectively implemented to support these care processes, the paper provides important social implications both for practice and research.

Analysis of identity construction and negotiation of informal groups in the unorganized sector of low and middle income countries has not received adequate attention in IS research. The paper seeks to fill this important gap.

Immigrant integration through entrepreneurship is hindered by the prevalent informality of their ventures. This study aims to examine the factors influencing the formalisation of immigrant entrepreneurship, with special focus on those who are under the impact of the host country.

The study is based on a series of focus groups conducted among a total of 59 Ukrainian immigrants in Poland. Based on coding into first-order categories, second-order themes and aggregate dimensions, the authors created a model of immigrant entrepreneurship formalisation.

The results of the research included in the model show the groups of factors influencing the formalisation of immigrant entrepreneurship. Immigrants bring both their personal attitudes and embeddedness in their country of origin during immigration. Then, factors of the host country’s institutions, interactions between local authorities and local communities and the need for a new place of belonging interact in the formalisation process. Formal entrepreneurs, as a new identity for immigrants, are the result of the formalisation process.

The results not only focus on social capital or the institutional failures of formal and informal institutions in transforming immigrants into formal entrepreneurs, but we also recognise the individual aspect of the new identity as formal entrepreneurs and a new place of belonging. In addition, the authors distinguish the importance and interactions between local communities and local authorities in this process. The paper contributes to the theory of entrepreneurship, migrant study and institutional theory.

This case study explores different perspectives on integrating the Sustainable Development Goals (SDGs) in universities to achieve university transformations. This study recognises that university actors think differently about the purpose of universities, hold diverse perspectives on the SDGs, and, thus, prefer specific types of SDG integration.

Using Q methodology, 29 participants from one university expressed their perspectives by sorting 50 statements covering different types of SDG integration. Statements were based on academic and grey literature on SDG integration in universities, and interviews with university actors from a previous study. After the sorting task, participants were interviewed to understand the reasons behind the placement of particular statements.

The study identifies three perspectives held by the study participants. Perspective 1 emphasises the value of the SDGs and supports a deep integration of the Goals in their university. Perspective 1 also advocates for incorporating the SDGs into the university’s identity. Perspective 2 sees the university’s purpose as more comprehensive than the SDGs; thus, the university should develop knowledge regardless of its relevance to the SDGs. This perspective supports a pragmatic integration of the SDGs – favouring actions that benefit the university without introducing significant changes. Finally, Perspective 3 argues that the university should approach the SDGs through social justice and empowerment lenses. This perspective also questions the suitability of the SDGs for universities, arguing that the SDGs fail to challenge current structures underpinning the unsustainability of the world.

Although previous studies have analysed diverse ways of understanding the SDGs in universities, to the best of the authors’ knowledge, this study is the first to treat the SDGs as a governance framework of 17 goals and adopt a whole-institution approach to study universities.

Institutional trust is vital for social and economic activity and crucial in reducing uncertainty for entrepreneurs and society. To shed light on the role of institutional trust on productive entrepreneurial activity, this paper analyses the impact of six urban entrepreneurial ecosystems (EEs) using the contexts of the transition economies of Eastern Europe, Caucasus and Central Asia. This study aims to pursue the research question: what role does institutional trust play in the relationship between formal institutions and productive entrepreneurship in the EEs of transition economies? This paper aims to posit that the development and enforcement of formal institutions and institutional trust enhance productive entrepreneurship.

In this study, the authors apply a mixed-method approach. The authors’ dataset includes 657 respondents (ecosystem stakeholders) from six city-level entrepreneurial ecosystems in the transition economies of Georgia, Ukraine and Kazakhstan, as well as 51 semi-structured interviews from EE representative stakeholders to examine the validity of the findings.

Institutional trust in many cities has been negatively affected by institutionalised corruption and continuous non-transparent reforms, furthering prior research in developing and transition economies. The authors’ findings suggest that institutional trust can be investigated not as a country phenomenon but as a regional phenomenon extending prior research towards understanding the institutional trust – productive entrepreneurship research domain at the city EE level.

The authors apply the institutional trust perspective to the EEs in cities in order to examine how institutional trust affects productive entrepreneurship in challenging institutional environments. The authors contribute to the literature on institutions and entrepreneurship by using a mixed-method analysis to examine the relationship between formal institutions and institutional trust in the context of EEs in transition economies.

The study deploys Anthias' intersectional framework of social spaces and her concept of translocational positionality to explore the barriers to entrepreneurship for refugee entrepreneurs in the United Kingdom (UK). In particular, the study aims to assess how migrant identities require a specific form of business support.

A total of 32 semi-structured interviews with 14 refugee entrepreneurs and 18 business support agents were conducted between April and October 2022 and, together with field notes, were combined for thematic analysis in NVivo 12.

Organisational, representational, intersubjective and experiential barriers combined to create practical and psychological deterrents to entrepreneurship for refugees. However, an explicitly humanistic and de-centred approach to business support was (partially) able to counter such barriers.

Policymakers and business support agencies should consider intersectional characteristics and the importance of a compassionate and individual approach when designing business support programmes for refugee entrepreneurs.

Two intersectional concepts of social spaces and translocational positionality are brought into conversation with each other, creating a novel approach to framing the barriers to entrepreneurship for refugees.

The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors in the organisational field. More precisely, Libyan commercial banks have been identified as empirical evidence, to identify constraints of the institutional environment governing the behaviour and decision-making of commercial banks, when adopting Islamic financial transactions.

A questionnaire has been designed for 14 Libyan commercial banks which is distributed to the Board of Directors, managers, directors of departments, and personnel. The exploratory factor analysis (EFA) and the measurement model by using the first-order and second-order confirmatory factor analysis (CFA) have been applied as essential steps to embody the conceptual framework and test the research hypotheses.

The results of the EFA indicated sufficient correlation among the dimensions of the external environment. The CFA supported this study’s hypotheses. The modelling showed that the cultural-cognitive, normative and regulative dimensions are institutional constraints impeding Libyan commercial banks’ adoption of Islamic financial transactions. Interestingly, the findings of the CFA align with the EFA findings in supporting the conceptual framework of the research. They portrayed that the cultural-cognitive dimension has been identified by explicit and implicit cognition.

This study systematically embodies the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions, as the main factors in the organisational field to be conceptually rich lenses to investigate social considerations to reinforce institutional thought broadly. The results of this study were consistent with extant Islamic financial literature, reflecting symmetry and similarity across commercial banks, particularly at the first stage of adopting Islamic financial transactions.