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1 – 2 of 2J. Ben Arbaugh, Alvin Hwang, Jeffrey J. McNally, Charles J. Fornaciari and Lisa A. Burke-Smalley
This paper aims to compare the nature of three different business and management education (BME) research streams (online/blended learning, entrepreneurship education and…
Abstract
Purpose
This paper aims to compare the nature of three different business and management education (BME) research streams (online/blended learning, entrepreneurship education and experiential learning), along with their citation sources to draw insights on their support and legitimacy bases, with lessons on improving such support and legitimacy for the streams and the wider BME research field.
Design/methodology/approach
The authors analyze the nature of three BME research streams and their citation sources through tests of differences across streams.
Findings
The three streams differ in research foci and approaches such as the use of managerial samples in experiential learning, quantitative studies in online/blended education and literature reviews in entrepreneurship education. They also differ in sources of legitimacy recognition and avenues for mobilization of support. The underlying literature development pattern of the experiential learning stream indicates a need for BME scholars to identify and build on each other’s work.
Research limitations/implications
Identification of different research bases and key supporting literature in the different streams shows important core articles that are useful to build research in each stream.
Practical implications
Readers will understand the different research bases supporting the three research streams, along with their targeted audience and practice implications.
Social implications
The discovery of different support bases for the three different streams helps identify the network of authors and relationships that have been built in each stream.
Originality/value
According to the authors’ knowledge, this paper is the first to uncover differences in nature and citation sources of the three continuously growing BME research streams with recommendations on ways to improve the support of the three streams.
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Lana Sabelfeld, John Dumay and Barbara Czarniawska
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…
Abstract
Purpose
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.
Design/methodology/approach
We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.
Findings
We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.
Research limitations/implications
Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.
Practical implications
The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.
Originality/value
The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.
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