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21 – 30 of over 1000Philipp C. Sauer and Stefan Seuring
This study aims to investigate the under-researched role of the sub-supplier’s direct environment in achieving compliance with multi-tier sustainable supply chain management…
Abstract
Purpose
This study aims to investigate the under-researched role of the sub-supplier’s direct environment in achieving compliance with multi-tier sustainable supply chain management (MT-SSCM) objectives.
Design/methodology/approach
Building on conceptual research, this study aims to generalize the characteristics of multi-tier supply chains in light of institutional theory and supply chain (SC) uncertainty to enhance the understanding of their complex interrelationship.
Findings
A three-dimensional framework is built around the supply and demand uncertainty as well as the pressures for sustainability exerted by the supplier’s direct environment to propose ideal constellations for the application of MT-SSCM. Moreover, research directions and implications for the alteration of suboptimal constellations are developed.
Practical implications
Incorporating the supplier’s environment in the choice of MT-SSCM practices couples the sustainability priorities of the focal firm and the supplier. This enables a more complete picture of the sustainability objectives and sustainable development aims of the SC partners.
Originality/value
On the basis of institutional theory, the study extends current MT-SSCM concepts by including the supplier’s direct environment in the choice of ideal management practices in a particular SC setup. It provides a definition of a multi-tier SC as an institutional field and a number of research implications regarding MT-SSCM as well as generic SSCM. Moreover, the proposed framework helps SC managers to understand the complex interplay of the SC partners’ sustainability aims and provides implications for choosing the most suitable MT-SSCM practices.
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Juliana Ventura Amaral and Reinaldo Guerreiro
Empirical studies have found that cost-based pricing remains dominant in pricing practice and suggest that practice conflicts with marketing theory, which recommends value-based…
Abstract
Purpose
Empirical studies have found that cost-based pricing remains dominant in pricing practice and suggest that practice conflicts with marketing theory, which recommends value-based prices. However, empirical studies have yet to examine whether cost-plus formulas represent the pricing approach or essence.
Design/methodology/approach
This study aims to address the factors that explain price setting whereby the cost-plus formula is not just the pricing approach but also the pricing essence. This examination is grounded in a survey conducted on 380 Brazilian industrial companies.
Findings
The results show that, for price-makers, the cost-based pricing essence is positively associated with four factors (two obstacles to deploying value-based pricing, company size and differentiation), but it is negatively related to one factor (premium pricing strategy). For price-takers, the cost-based pricing essence is positively associated with four factors (two obstacles to deploying value-based pricing, coercive isomorphism and use of full costs), but it is negatively related to five factors (one obstacle to deploying value-based pricing, company size, competitors’ ability to copy, normative isomorphism and experience).
Originality/value
The key contribution of this paper is demonstrating that cost-plus formulas do not go against the incorporation of competitors and value information. This study reveals that it is possible to set prices based on either value or competitors’ prices while simultaneously preserving the simplicity of the cost-plus formulas. Via the margin, firms may connect costs to information about competition and value. The authors also demonstrate the drawbacks of not segregating companies into price-makers and price-takers and an excessive focus on the pricing approach at the expense of pricing essence.
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Jonas F. Puck, Markus Hödl, Igor Filatotchev and Thomas Lindner
We build on the resource-based view and extend entry mode research by focusing on firms’ intention to transfer different resources from the parent firm to its overseas subsidiary…
Abstract
We build on the resource-based view and extend entry mode research by focusing on firms’ intention to transfer different resources from the parent firm to its overseas subsidiary. In line with our hypotheses, we find that parent firms that plan to transfer high levels of intangible resources to their foreign subsidiaries tend to choose wholly owned subsidiaries, while firms that intend to transfer high levels of tangible resources tend to choose international joint ventures. Moreover, we find that these relationships are moderated by institutional distance. We test our hypotheses using unique primary data from a sample of 128 foreign subsidiaries in the People’s Republic of China. Our results have important theoretical implications for international business strategy research as they develop further existing entry-mode theories.
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Masayoshi Noguchi and Trevor Boyns
This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945.
Abstract
Purpose
This paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945.
Design/methodology/approach
Using evidence contained in the archives of “closedown institutions” this paper examines the role of the state in determining the use of budgets within Japan Air Transport (1928‐1938) and Japan Airways (1938‐1945). The paper adopts the lens of new institutional sociology to examine the changes in the use of budgets effected when Japan Airways succeeded Japan Air Transport.
Findings
Prior to 1938, although subject to the need to provide budget statements to the government, the budget systems operated by special companies within the Japanese transportation sector were largely utilised for the purpose of legitimising receipt of government subsidies. Following the establishment of Japan Airways in 1938, however, an increasing use of the budget system as a control mechanism is observed. It is found that a key role in this coercive process was played by the Aviation Bureau of the Ministry of Communications, reflecting changes not only in its own status but also the financial pressures exerted on the Japanese government during the Second Sino‐Japanese War from 1937 and the Pacific War from 1941.
Originality/value
This paper examines the development of the use of budgets at a time, the interwar period, which is considered critical to the development of budgets for purposes of control. By doing this within a context (special companies) and within a geographical space (Japan) which has not previously been analyzed by accounting historians, this study helps to add to the material available for conducting comparative international accounting research. Furthermore, by using the lens of new institutional sociology, this study provides an in‐depth insight into how, and under what conditions, the degree of decoupling between formal policies and actual practices can vary over time depending on the extent of coercive pressures.
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The purpose of this paper is to understand how has the European Union (EU) funding influenced projectification of the Polish public sector. The projectification of the public…
Abstract
Purpose
The purpose of this paper is to understand how has the European Union (EU) funding influenced projectification of the Polish public sector. The projectification of the public sector is analysed in relation to three levels: mega (state level), macro (sector level) and mezo (organisation level). Hence, it is understood as a multidimensional phenomenon that permeates different social structures. The study also applies elements of neoinstitutional theory and Europeanisation concept to the research on projectification.
Design/methodology/approach
The research is based on the mixed methods approach. The adopted methods (document analysis, quantitative analysis and in-depth interviews) are both qualitative and quantitative in nature and were used sequentially to address the research question, while securing the triangulation of the data.
Findings
The Polish public sector was projectified as a result of the implementation of hundreds of thousands of projects co-financed by the EU, which among other things, effected in legal regulations that support the project implementation of public tasks and changes in organisational structures towards a project-oriented direction. At public organisation level, it causes changes in the scope of organisational structures, strategic management processes and methods of work. On the basis of the assumptions that explain the mechanism of organisational isomorphism and Europeanisation, the paper may conclude that the public sector projectification process was triggered by a misfit between the projectified EU structures and the low degree of projectification in the Polish public sector.
Originality/value
The study is the first step to try to understand how the massification of project activities can affect the activities of the public sector of the particular country and the shaping of public policies at home. Because Poland has been the largest beneficiary of EU funds in Europe for over ten years, it can be assumed that these processes in this country are particularly intense. An attempt was also made to identify the scale of the public sector projectification process in Poland by not only describing, but also quantifying the phenomenon.
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Yonglong Zhou, Qiongjing Hu, Jingjing Yao and Xin Qin
The purpose of this paper is to explore the determinants of family business owners’ intrafamily succession intention based on the theory of planned behavior and neo-institutional…
Abstract
Purpose
The purpose of this paper is to explore the determinants of family business owners’ intrafamily succession intention based on the theory of planned behavior and neo-institutional theory.
Design/methodology/approach
National survey data were collected from Chinese private firms in 2010, and a sample of 804 family firms was used to test the hypotheses.
Findings
At the micro level, familism, intrafamily succession regulation and family control have positive effects on owners’ intrafamily succession intention. At the macro level, district succession orientation, which is the district prevalence of intrafamily succession practice, has a positive effect on owners’ intrafamily succession intention. Additionally, the district succession orientation weakens the positive effects of intrafamily succession regulation and family control.
Originality/value
The paper contributes to the understanding of family business owners’ intrafamily succession intention from both micro and macro perspectives. Besides, it also contributes to the integration of micro and macro research by examining the interaction effects.
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Ajith Nayar and Srikanth Beldona
Since the advent of non‐proprietary technologies fostered by the internet, the travel distribution model has been subjected to significant changes. One of the primary changes has…
Abstract
Purpose
Since the advent of non‐proprietary technologies fostered by the internet, the travel distribution model has been subjected to significant changes. One of the primary changes has been the expanding potential of interoperability between systems brought about the advent of extended markup language‐based specifications developed and published by the Open Travel Alliance (OTA). The potential impact of the underlying technology (web services) in use for developing these standards is significant. The purpose of this paper is to evaluate strategic perspectives from key industry players over the potential of this technology and examine the factors pertaining to their adoption.
Design/methodology/approach
Data for this came from a series of 30‐45‐minute interviews with senior executives of four major travel suppliers (included three major hotel chains and one leading car rental company) as well as three major intermediaries (comprised two global distribution system companies and one major online travel agency). Interviews were guided using two types of signposts – conceptual and industry‐level phenomena.
Findings
Findings indicate that suppliers and intermediaries see distinctive levers of advantage from OTA messaging specifications. While suppliers seek to build flexibility to add/delete channels and subsequently leverage greater control over inventory distribution, intermediaries seek to consolidate on their aggregation capabilities through wider content and enhance dynamic packaging as value for end‐customers.
Research limitations/implications
This is a qualitative study comprising in‐depth interviews with a selected few respondents that limit the generalizability of the results. Additionally, the perspective is limited to the larger players in the travel distribution space.
Originality/value
The study is the first in hospitality/travel marketing literature to examine the issues of interoperability specific to a major initiative such as the OTA.
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Ali Uyar, Cemil Kuzey and Merve Kilic Karamahmutoglu
Drawing on institutional theory and knowledge spillover, the study aims to examine whether there is a causality relationship between macroeconomic factors and research…
Abstract
Purpose
Drawing on institutional theory and knowledge spillover, the study aims to examine whether there is a causality relationship between macroeconomic factors and research productivity.
Design/methodology/approach
The study uses fixed-effects (FE) panel regression analysis, utilizing 1,614 country–year observations and 541,732 citable publications between 1996 and 2017, to explore the relationship between macroeconomic factors, research and development (R&D) expenditure and research productivity in economics and finance.
Findings
The results highlight a two-way relationship between R&D expenditure and economic development and research productivity. However, research productivity has no relationship with foreign direct investment (FDI), trade and financial development. In terms of remaining macroeconomic factors, financial development, trade and FDI have insignificant associations with research productivity in both directions of causality. In line with institutional theory, the findings support the notion that economically more developed countries and countries dedicating greater R&D funds have more potential to support research activities. On the other hand, in line with knowledge spillover, the research output of nations contributes to the economic development and expansion of R&D budgets. The results are robust to alternative methodology, endogeneity concerns, additional control variables, alternative sampling and alternative research productivity proxy.
Research limitations/implications
The study suggests practical implications for nations to formulate macro-policies and a better research environment for academicians and to establish links between academic research and macroeconomic factors.
Originality/value
First, as there is limited research focusing on the bidirectional causality between the macroeconomic environment and academic research activity, the study adds to the understanding of the causality relationship between these two constructs. Second, it examines the bidirectional relationship between macroeconomic factors and research output at a global scale, while prior studies mostly focus on a single country, or a certain region or continent. Further, it is one of the few attempts particularly focusing on economics and finance research's bidirectional relation with the macroeconomic environment.
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Eugene Kang and Dan Li
We contend that the international strategy adopted by and the international experience of top executives in parent firms, as well as the embeddedness of foreign subsidiaries in…
Abstract
We contend that the international strategy adopted by and the international experience of top executives in parent firms, as well as the embeddedness of foreign subsidiaries in host countries, moderate the impact of institutional distance between home and host countries on the divergence of isomorphic pressures experienced by foreign subsidiary managers. We further suggest that diverging isomorphic pressures are more likely to spur foreign subsidiary managers to deinstitutionalize organizational routines from parent firms when these managers possess knowledge‐based power, the subsidiary’s performance is declining, or social controls are lacking from the parent firm. Implications for research and practice are discussed.
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Morteza Khojastehpour and Dima Jamali
Corporate social responsibility (CSR) is a new trend that has swept the world of business by storm. With globalization proceeding unabated and CSR acquiring global interest and…
Abstract
Purpose
Corporate social responsibility (CSR) is a new trend that has swept the world of business by storm. With globalization proceeding unabated and CSR acquiring global interest and resonance, examining how companies can make adaptations to their CSR in an international context becomes a timely and important issue.
Design/methodology/approach
Drawing on institutional theory, this study aims to identify three types of host country institutional complexity that accompany the internationalization process, namely, cultural, regulatory and economic, hence necessitating nuanced CSR adaptations in context and as illustrated in this paper requiring different tailoring and adaptation of CSR programs and interventions between developed and developing countries.
Findings
The authors propose a series of research propositions for exploration toward broadening and deepening the understanding of the above institutional complexities and the necessity of CSR tailoring and adaptation to accompany the internationalization process.
Originality/value
The paper is one of the first to highlight the necessity of CSR tailoring in the context of the internationalization process while considering host country institutional complexity highlighting nuanced differences between developed and developing country landscapes and implications for how multinational corporations should approach CSR in these differentiated environments.
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