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Article
Publication date: 5 April 2023

Sof Thrane, Lars Balslev and Ivar Friis

The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.

Abstract

Purpose

The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.

Design/methodology/approach

This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors employ context and conduct analysis to analyze how fairness evaluations emerge across four levels of structuration.

Findings

The paper finds that fairness evaluations emerge as a result of the interaction between external institutional pressures, agents' internal structures, and situated reflection and outcomes. The construction of fairness evaluations was embedded in contradictory institutional structures, where groups of actors constructed different evaluations of fair profits, procedures and prices. Actors furthermore worked on changing position-practice relations which shifted relations, external structures and affected outcomes and fairness evaluations.

Originality/value

This paper offers a conceptualization of embedded agency as emerging across the four levels of structuration. This contributes to debates in strong structuration theory through conceptualizing and analyzing how actors may be both be constrained and oriented by structures while reflexively adapting structures across the four levels of structuration. The paper extends extant pricing fairness research by illustrating how actors' construction of fairness flexibly develop fairness evaluations while responding to legitimacy and societal demands, including the needs of particular customer groups.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 29 April 2024

Charles D.T. Macaulay and Ajhanai C.I. Keaton

This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant…

Abstract

Purpose

This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant racial norms, demonstrating how work strategies are informed by dominant racial structures that maintain racial inequities.

Design/methodology/approach

We compiled a chronological case study (Yin, 2012) based on 168 news media articles and various organizational documents to examine responses to athlete protests at the University of Texas at Austin following the death of George Floyd. Gioia et al.’s (2013) method uncovered how dominant racial norms inform organizational behaviors.

Findings

The paper challenges institutional theory neutrality and identifies several racialized work strategies that organizations employ to maintain racialized norms and practices. The findings provide a framework for organizations to interrogate their strategies and their role in reproducing dominant racial norms and inequities.

Originality/value

In 2020, the Black Lives Matter (BLM) movement was reinvigorated within sporting and corporate domains. However, many organizations engaged in performativity, sparking criticism about meaningful change in organizational contexts. Our case study examines how one organization responded to athlete activists’ BLM-fueled demands, revealing specific racialized work strategies that maintain structures of racism. As organizations worldwide disrupt and discuss oppressive structures such as racism, we demonstrate how organizational leadership, while aware of policies and practices of racism, may choose not to act and actively maintain such structures.

Details

Sport, Business and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-678X

Keywords

Book part
Publication date: 16 May 2024

Mohammad B. Rana and Matthew M. C. Allen

The changing roles of the United Nations (UN) and national institutions have made addressing climate change a critical concern for many multinational enterprises’ (MNEs) survival…

Abstract

The changing roles of the United Nations (UN) and national institutions have made addressing climate change a critical concern for many multinational enterprises’ (MNEs) survival and growth. This chapter discusses how such institutions, which vary in their nature and characteristics, shape firm strategies for climate change adaptation. Exploring different versions of institutional theory, the chapter demonstrates how and why institutional characteristics affect typical patterns of firm ownership, governance, and capabilities. These, in turn, influence companies’ internationalisation and climate-change strategies. Climate change poses challenges to how we understand firms’ strategic decisions from both an international business (IB) (HQ–subsidiary relations) and global value chains (GVC) (buyer–supplier relations) perspective. However, climate change also provides opportunities for companies to gain competitive advantages – if firms can reconfigure and adapt faster than their competitors. Existing IB and GVC research tends to downplay the importance of climate change strategies and the ways in which coherent or dysfunctional institutions affect firms’ reconfiguration and adaptation strategies in a globally dispersed network of value creation. This chapter presents a perspective on the institutional conditions that affect firms’ climate change strategies regarding ownership, location, and internalisation (OLI), and GVCs, with ‘investment’ and ‘emerging standards’ playing a significant role. The authors illustrate the discussion using several examples from the Global South (i.e. Bangladesh) and the Global North (i.e. Denmark, Sweden, and Germany) with a special emphasis on the garment industry. The aim is to encourage future research to examine how a ‘business systems’, or varieties of capitalism, institutional perspective can complement the analysis of sustainability and climate change strategies in IB and GVC studies.

Details

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

Keywords

Article
Publication date: 18 May 2023

Eduardo Piqueiras, Erin Stanley and Allison Laskey

The purpose of this paper is to expand the use of ethnography to advance research on team science by revealing the barriers to teamwork as manifesting at institutional, cultural…

Abstract

Purpose

The purpose of this paper is to expand the use of ethnography to advance research on team science by revealing the barriers to teamwork as manifesting at institutional, cultural, and interpersonal contextual scales. The analysis suggests strategies to enhance team science's collaborative potential.

Design/methodology/approach

This paper considers some of the practical and analytical challenges of team science through the use of ethnographic methods. The authors formed a three-person subteam within a larger multisited, federally-funded, interdisciplinary scientific team. The authors conducted six months of participant observation, semi-structured interviews, and a focus group, using iterative deductive and inductive analyses to investigate the larger team's roles, relationships, dynamics, and tensions.

Findings

Integrating ethnography into the study of team science can uncover and mitigate barriers faced by teams at three primary levels: (1) academic culture, (2) institutional structures, and (3) interpersonal dynamics. The authors found that these three contextual factors are often taken for granted and hidden in the team science process as well as that they are interactive and influence teams at multiple scales of analysis. These outcomes are closely related to how team science is funded and implemented in academic and institutional settings.

Originality/value

As US federal funding initiatives continue to require scientific collaboration via inter-, multi-, and transdisciplinary research, there is little work done on how teams grapple with the practical tensions of scientific teamwork. This paper identifies and addresses many practical tensions and contextual factors across institutional and organizational structures that affect and challenge the conduct of collaborative scientific teamwork. The authors also argue that ethnography can be a method to challenge myths, understand contextual factors, and improve the goals of team science.

Details

Journal of Organizational Ethnography, vol. 12 no. 2
Type: Research Article
ISSN: 2046-6749

Keywords

Article
Publication date: 21 July 2023

Maher Al Sayah, Charbel Salloum, Hajer Jarrar, Laura Salloum and Jean-François Verdie

This study aims to explore the political dimension of social network theory and assess how these connections motivate entrepreneurial activity and enhance postentry stages. The…

Abstract

Purpose

This study aims to explore the political dimension of social network theory and assess how these connections motivate entrepreneurial activity and enhance postentry stages. The authors take an individualistic approach to the topic of institutional deterioration by uncovering the potential opportunities it can create, as entrepreneurship often arises when a market opportunity is perceived.

Design/methodology/approach

This study used a quantitative approach, using a self-selection sampling method to target private entities that own electric generators (also known as “illicit SMEs”) who are providing electricity services to the community despite the deterioration of the public energy sector in Lebanon. Data was collected through a survey administered electronically to 230 illicit SMEs, using a judgmental sampling method to ensure representation from all Lebanese governorates. The collected data was analyzed using ordinal least squares regression models.

Findings

The findings indicate a significant relationship between institutional deterioration and the reinvestment rate of entrepreneurs, with the moderating effect of political connections suggesting that the impact of institutional deterioration is dependent on the strength of an entrepreneur’s political connections.

Practical implications

The research findings demonstrate the significant influence of social ties and political connections on entrepreneurial activities, particularly in the context of SMEs that are providing services “illegally”. These results shed light on the importance of considering the role of social and political factors in the success and sustainability of entrepreneurial ventures operating in challenging environments.

Originality/value

Entrepreneurial studies typically focus on free market platforms and supply-demand associations, assuming perfect government conditions. However, this study differs from previous research by highlighting the positive impact of social ties on entrepreneurial market access within a socially linked environment. The findings suggest the importance of considering social connections in entrepreneurial studies, particularly in challenging economic and political contexts.

Details

European Business Review, vol. 35 no. 5
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 29 December 2023

Rania AbuRaya

This study aims to investigate the role of institutional and stakeholder interaction in the development of integrated reporting policy by the International Integrated Reporting…

Abstract

Purpose

This study aims to investigate the role of institutional and stakeholder interaction in the development of integrated reporting policy by the International Integrated Reporting Council (IIRC). It helps advance the theory of integrated reporting and offers insights into its fundamental concepts and relevant issues.

Design/methodology/approach

A flexible pattern-matching qualitative research approach is used and an analytical framework of integrated reporting historical foundations and conceptual background is developed. An IIRC case analysis is conducted by using a chronological content analysis of the International Integrated Reporting Framework and related initiatives and publications for integrated reporting policy pronouncements.

Findings

Institutional and stakeholder pressures within both the organization’s macro and micro contexts have played an effective role in transforming corporate reporting practices. In an integrated reporting context, institutional forces of normative and mimetic isomorphism seem to have more influence on organizations than coercive pressures, where stakeholder pressures with limited official power derive influence from their legitimacy while urgency is evidently implied. Findings indicate that integrated reporting policy has emerged analogously with the institutional environment and stakeholders’ expectations. The distinct nature of integrated reporting has caused a paradigm shift from silo thinking of wealth creation to integrated thinking of value creation.

Research limitations/implications

This is an exploratory study that does not consider different prominent integrated reporting models. It has important implications for policymakers in articulating the integration of financial and nonfinancial metrics for reporting overall corporate performance. It can help academics build on integrated reporting foundations for conducting future research and assist practitioners in operationalizing integrated reporting policy into practice. Moreover, it has potential prospects for international business in developing integrated reporting policies and strategies aimed at creating mutual value in specific international contexts.

Originality/value

Integrated reporting represents a new internationally developing reporting trend with distinct reporting features and foundations for value creation. The study provides considerable addition to emerging research into the growing awareness of integrated reporting policy, develops a conceptual model of institutional and stakeholder interaction and theorizes on such interplay, identifies the potential influences under which integrated reporting is likely to occur and offers key insights into integrated reporting policy. Hence, it contributes to the ongoing global challenge of promoting the reporting transition to integrated reporting and its perceived future endorsement.

Details

Critical Perspectives on International Business, vol. 20 no. 1
Type: Research Article
ISSN: 1742-2043

Keywords

Open Access
Article
Publication date: 9 July 2021

Stefan Hartman

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…

3893

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Tourism Futures, vol. 9 no. 2
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 11 August 2023

Drew Woodhouse and Andrew Johnston

Critiques of international business (IB) have long pointed to the weaknesses in the understanding of context. This has ignited debate on the understanding of institutions and how…

Abstract

Purpose

Critiques of international business (IB) have long pointed to the weaknesses in the understanding of context. This has ignited debate on the understanding of institutions and how they “matter” for IB. Yet how institutions matter ultimately depends on how IB applies institutional theory. It is argued that institutional-based research is dominated by a narrow set of approaches, largely overlooking institutional perspectives that account for institutional diversity. This paper aims to forward the argument that IB research should lend greater attention to comparing the topography of institutional configurations by bringing political economy “back in” to the IB domain.

Design/methodology/approach

Using principal components analysis and hierarchical cluster analysis, the authors provide IB with a taxonomy of capitalist institutional diversity which defines the landscape of political economies.

Findings

The authors show institutional diversity is characterised by a range of capitalist clusters and configuration arrangements, identifying four clusters with distinct modes of capitalism as well as specifying intra-cluster differences to propose nine varieties of capitalism. This paper allows IB scholars to lend closer attention to the institutional context within which firms operate. If the configurations of institutions “matter” for IB scholarship, then clearly, a quantitative blueprint to assess institutional diversity remains central to the momentum of such “institutional turn.”

Originality/value

This paper provides a comprehensive survey of institutional theory, serving as a valuable resource for the application of context within international business. Further, our taxonomy allows international business scholars to utilise a robust framework to examine the diverse institutional context within which firms operate, whilst extending to support the analysis of broader socioeconomic outcomes. This taxonomy therefore allows international business scholars to utilise a robust framework to examine the institutional context within which firms operate.

Details

Critical Perspectives on International Business, vol. 19 no. 5
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 29 July 2022

Herman Aksom

Once introduced and conceptualized as a factor that causes erosion and decay of social institutions and subsequent deinstitutionalization, the notion of entropy is at odds with…

Abstract

Purpose

Once introduced and conceptualized as a factor that causes erosion and decay of social institutions and subsequent deinstitutionalization, the notion of entropy is at odds with predictions of institutional isomorphism and seems to directly contradict the tendency toward ever-increasing institutionalization. The purpose of this paper is to offer a resolution of this theoretical inconsistency by revisiting the meaning of entropy and reconceptualizing institutionalization from an information-theoretic point of view.

Design/methodology/approach

It is a theoretical paper that offers an information perspective on institutionalization.

Findings

A mistaken understanding of the nature and role of entropy in the institutional theory is caused by conceptualizing it as a force that counteracts institutional tendencies and acts in opposite direction. Once institutionalization and homogeneity are seen as a product of natural tendencies in the organizational field, the role of entropy becomes clear. Entropy manifests itself at the level of information processing and corresponds with increasing uncertainty and the decrease of the value of information. Institutionalization thus can be seen as a special case of an increase in entropy and a decrease of knowledge. Institutionalization is a state of maximum entropy.

Originality/value

It is explained why institutionalization and institutional persistence are what to be expected in the long run and why information entropy contributes to this tendency. Contrary to the tenets of the institutional work perspective, no intentional efforts of individuals and collective actors are needed to maintain institutions. In this respect, the paper contributes to the view of institutional theory as a theory of self-organization.

Details

International Journal of Organizational Analysis, vol. 31 no. 7
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 2 May 2023

Imen Khanchel, Naima Lassoued and Oummema Ferchichi

This study examines the effect of political connections on the performance of banks in the MENA region separately and then moderated by family, institutional and state ownership.

Abstract

Purpose

This study examines the effect of political connections on the performance of banks in the MENA region separately and then moderated by family, institutional and state ownership.

Design/methodology/approach

A hierarchical regression method was used for a sample of 111 banks operating in 10 MENA countries observed from 2009 to 2019.

Findings

The results indicate significant negative relationships between political connections and bank performance. Furthermore, institutional and family ownership moderates this relationship; institutional investors and family shareholders attenuate separately the negative impact of political connections on bank performance. Moreover, state ownership positively moderates this relationship; states as shareholders accentuate the negative relationship between political connections and bank performance. Splitting our sample according to bank-specific features (banks in authoritarian regimes versus hybrid regimes, Islamic banks versus conventional banks) confirms our findings. Our results are robust to an alternative measure of bank performance.

Research limitations/implications

Banks operating in the MENA region have to be aware of the consequence of political connections. In addition, they have to take into account the role of ownership structure when they seek to attenuate the harmful effect of political connections.

Originality/value

This paper offers an in-depth understanding of the impact of political connections on bank performance by drawing from two institutional logics: resource dependence logic and agency logic. Some recommendations on the importance of changing the existing ownership structure are highlighted, encouraging some investors to take part in the capital of banks in this region.

Details

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

Keywords

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