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This research aims to explore whether or not the widely adopted diversity management strategy of Japanese firms aids female self-initiated expatriates' careers. Japan is famous for its male-dominated society (e.g. Hofstede, 2003), which seems to conflict with the recent fading of this strategy in Japanese firms. To what extent does the strategy work for Japanese organisations and how do female self-initiated expatriates perceive it?

An interview-based qualitative methodology is used to collect testimony from female self-initiated expatriates who are currently working fulltime in Japanese firms. The interviews were conducted with 22 female expats who come from 13 different countries.

Although the strategy aims for equality, gender still matters in Japanese society and within firms. The interviews found that male-centred rules set out every single step for local employees' behaviours. “Male things” are defined everywhere at work, which makes female expats sceptical of Japan and Japanese firms. The dynamics of the male-based rule seem to eliminate female expats from the centre of organisational society.

Discussion over female expatriates has been increasing due to the frequent movement of international labour to Japan. Also gender fairness has been pushed by the international community, including Japanese. These factors, however, have yet to be explored in the context of the Japanese workplace for female international expatriates. What do we know about female expats working in Japan? What does the male dominance mean for female expats? This study provides an initial insight on female and expatriate diversity management in Japan.

This research investigates the politics of smiling as a central driver for employees to navigate power dynamics within the prevailing discourse at a Japanese retailer in Hong Kong. Existing critical management studies emphasize power in organizational language, often neglecting the role of employees’ emotions in sustaining discourse. This paper examines employees’ smiles as tools for legitimizing (sensegiving) and interpreting (sensemaking) discourse. It explores how the use of their emotional display influenced the outcome of the company’s attempt to legitimize discourse. This research divides the discourse process into five phases: formation, codification, implementation, monitoring and adaptation.

Using the critical sensegiving and sensemaking approach, this paper discusses how employees’ interpretations of corporate policies shape the perpetuation of dominant discourse and outcomes. Data were collected through the author’s long-term participant observation in the Hong Kong branches of Japanese retailers.

The formation phase discusses the emergence of a dominant discourse favoring Japanese practices in the company’s Hong Kong operations. Codification involves the conceptualization of standard smiles in customer service policies. In practice (implementation, monitoring and adjustment), employee smiles serve as tools for negotiating power—shaping careers, earnings and shift preferences. This paper argues that this discourse shapes organizational norms while employees’ sensemaking influences the discourse implementation. Furthermore, this paper highlights the transnational impact of Japanese culture in Hong Kong, which has shaped the way Japanese top management and local employees interpret the dominant discourse.

This study demonstrates the importance of discussing the display of emotions and employees’ intentions to understand their impact on the outcome of discourse implementation. This study also reiterates the significance of discussing the influence of one culture on another to understand the broader social context that affects the perpetuation of discourse.

This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across multiple generations of leaders.

A flexible pattern matching approach was used to identify matches and mismatches between behavioural theory in corporate governance and the patterns observed in data from diverse sources.

The study applies the behavioural theory of corporate governance from different perspectives. Social networks and relationships were essential for the execution of the fraud and keeping it secret. The group of corporate elites actively created opportunities for committing misappropriation. This research presents individuals committing embezzlement because the opportunity already exists, and they can enrich themselves. The group of insiders who committed the fraud elaborated the rationalizations to others and asked outside associates to help rationalise the activities, while usually individuals provide rationalizations to themselves only.

The social processes among actors described in this case can inform the design of mechanisms to detect these behaviours in similar contexts.

This study provides both perspectives on the fraud scandal: the one of the whistle-blowers, and the opposing side of the transgressors and their associates. The extant case studies on Olympus presented the timeframe of the scandal right after the exposure. The current study dissects the events during the fraud execution and presents the case in a neutral or a negative light.

This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.

The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.

The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.

Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.

The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.

Although Asia's rise in the global economy is increasingly recognized, international business (IB) interactions between Japan and India remain under-commented. These interactions are especially salient due to the United Nations Sustainable Development Goal 17 (UN SDG 17), which focuses on partnerships. This study updates and analyzes the strategic orientation of Japanese multinational enterprises (MNEs) in India.

Following a subjectivist approach, this study employs a constructivist epistemology. Utilizing mixed methods, it obtains primary data from interviews and informal conversations with senior personnel from Japan and India and secondary data from archives. These data then undergo manual organic thematic analysis.

The study reveals instances of Japanese MNEs diverging from traditional ethnocentric orientations, such as senior management's growing commitment to India. The findings also indicate that the transformation to a polycentric orientation remains incomplete.

The study uncovers themes impeding a polycentric transformation, offering insights for strengthening international partnerships and emphasizing the necessity of prioritizing local demands and cultural expectations.

Clues to strengthening IB contribute to attain UN SDG 17, especially given the advanced-emerging characteristics of the Japan–India dyad.

This study’s research makes a novel contribution to the literature on international strategic orientations by providing insights into a rare dyad – namely, Japanese MNE expansion in India. It is also a valuable and timely addition consistent with current beyond-China business diversification trends.

This study aims to examine the relationship between self-perceived talent status (SPTS) and positive employee outcomes (work engagement and organisational commitment), mediated by organisational justice (distributive and procedural justice). The authors define SPTS as employees’ self-conceptualisation of talent, formed by inferring the organisation’s initiatives regarding training and development opportunities and through informal recognition by others.

The authors measured SPTS using eight items on a five-point scale. Through an internet survey company, the authors initially surveyed 1,207 full-time employees from 300 Japanese companies with ≥ 300 employees. In the second round of the survey, conducted after approximately two weeks, 876 (82.9%) responses were collected from the initial 1,207 respondents, which were used for the final analysis.

SPTS was directly and positively related to work engagement, organisational commitment, distributive justice and procedural justice. In learning organisations, SPTS was positively but indirectly related to work engagement and organisational commitment, mediated by distributive justice. In non-learning organisations, SPTS was positively but indirectly related to work engagement and organisational commitment, mediated by procedural justice.

Given SPTS’s positive impact on employee outcomes, to eliminate the information asymmetry between organisations and talent due to strategic ambiguity, organisations should increase SPTS by helping talents perceive the plethora of development opportunities in the talent pool.

The results demonstrate the utility of SPTS for improving employee outcomes based on strategic talent management (TM) mechanisms including talent rewards, talent development opportunities and promotions. Furthermore, the results demonstrate that distributive justice plays an important role in the build-based TM context of learning organisations.

This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.

We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.

We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.

We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.

We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.

This study seeks to investigate how managerial assumptions shape international market orientation (IMO) and how IMO, in turn, affects the performance of small and medium-sized enterprises (SMEs), drawing from cognitive theory and the resource-based view (RBV) to provide the theoretical framework.

The study focuses on the relatively unexplored domain of small and medium-sized enterprises (SMEs) in Japan. A survey was developed and tested using data from 303 Japanese SMEs. The study model was subsequently analyzed using the partial least squares (PLS) technique.

The study reveals a nuanced relationship between managerial frames of reference (FoRs) and IMOs. The results confirmed notable congruence between interfunctional market orientation and managers who exhibit a political FoR. They also revealed a positive correlation between professional FoR managers and customer market orientation. Additionally, the findings showed that entrepreneurial FoR managers displayed a significant association with competitive market orientation and Bureaucratic FoR matched with the three types of IMO. Finally, the results indicate that all three forms of IMO have a substantial impact on performance, albeit to varying degrees.

The applicability of our results to multinational corporations (MNCs) has not been evaluated. Since the primary focus was to identify the types of associations among FoR and IMO, the causal pathways and explanatory factors that underpinned these observed relationships were not examined in this study. Additionally, due to the geographical concentration of our sample in Japan, we were unable to conduct tests on the suggested model in other countries to validate and potentially generalize the research findings.

By developing an implicit understanding of the market orientation fit within the organization’s FoR, managers can enhance their understanding of competitors' activities and enable them to respond with greater efficiency.

To the authors’ knowledge, this is one of the rare papers that inspect the relationship between International market orientations and managerial assumptions as well as their effect on performance.

The paper aims to provide an understanding of how the transfer of progressive human resource management (HRM) practices may or may fail to render multinational enterprises (MNEs) institutional entrepreneurs creating change in job quality and decent work to underprivileged workers in the low-pay retail sector in Japan.

The paper draws on survey questionnaire data and interviews with workers and management in a foreign retailer in Japan.

The findings suggest that even where MNEs may provide some measurable material improvements in job quality, in this case equal pay for equal work, the total outcomes are nevertheless shaped by institutional context and constraints. In this case, the improvement in pay was intertwined with flexibility demands that were possible to meet for some workers but not others. In particular, women with care responsibilities and competing demands on their time were not able to experience “decent work” in the same way as others.

The study had a relatively low response rate, due to lack of discretion over time experienced by workers in Japan, as well as limited data on program outcomes, with interviews conducted with a small number of participants.

The study suggests that spaces and opportunities exist for MNEs to diverge from dominant practices in given host country locations and exercise a level of agency as emissaries of decent work but successful outcomes require a very thorough understanding of individual worker experiences within the institutional constraints of given environments.

The study offers insights into the complexities of initiatives by MNEs to contribute to the provision of decent work, particularly for workers in underprivileged positions including women in low-pay sectors such as retail, as firm-level practices lead to variable outcomes when filtered through local institutions.

The study brings together a focus on firm-level practices that inform much of the international HRM and international management scholarship with an emphasis on the experiences of workers, which is pursued in the sociology of work, to investigate whether MNEs can be actors in the realising of the Sustainable Development Goals around decent work.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.