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Open Access
Article
Publication date: 9 October 2023

Jenny Ahlberg, Sven-Olof Yrjö Collin, Elin Smith and Timur Uman

The purpose of this paper is to explore board functions and their location in family firms.

Abstract

Purpose

The purpose of this paper is to explore board functions and their location in family firms.

Design/methodology/approach

Through structured induction in a four-case study of medium-sized Swedish family firms, the authors demonstrate that board functions can be located in other arenas than in the common board and suggest propositions that explain their distribution.

Findings

(1) The board is but one of several arenas where board functions are performed. (2) The functions performed by the board vary in type and emphasis. (3) The non-family directors in a family firm serve the owners, even sometimes governing them, in what the authors term “bidirectional governance”. (4) The kin strategy of the family influences their governance. (5) The utilization of a board for governance stems from the family (together with its constitution, kin strategy and governance strategy), the board composition and the business conditions of the firm.

Research limitations/implications

Being a case study the findings are restricted to concepts and theoretical propositions. Using structured induction, the study is not solely inductive but still contains the subjectivity of induction.

Practical implications

Governance agents should have an instrumental view on the board, considering it one possible governance arena among others, thereby economizing on governance.

Social implications

The institutional pressure toward active boards could paradoxically reduce the importance of the board in family firms.

Originality/value

The board of a family company differs in its emphasis of board functions and these functions are performed with varying emphases in different governance arenas. The authors propose the concept of kin strategy, which refers to the governance importance of the structure of the owner and observations on bi-directional governance, indicating that the board can govern the owners.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Open Access
Article
Publication date: 30 August 2021

Gabriella Gatenholm, Árni Halldórsson and Jenny Bäckstrand

The purpose of this paper is to identify requirements and tradeoffs on logistics services for enhanced circularity of materials and resources.

1684

Abstract

Purpose

The purpose of this paper is to identify requirements and tradeoffs on logistics services for enhanced circularity of materials and resources.

Design/methodology/approach

Based on multiple case study design and abductive reasoning, the study investigates 13 different product categories. The data were analyzed based on theoretical, a priori codes from the literature review. Inductive, emerging codes were added to the coding scheme during the analysis.

Findings

Requirements of logistics services to support slowing of resource flows are categorized with respect to initiator, location of the service, single or multiple actors, and transportation of parts, products and people. Moreover, the study identifies new logistics tradeoffs: material and people, knowledge and people, and information and knowledge. Transportation of product, people and parts can be reduced by increasing local knowledge and improve information sharing.

Research limitations/implications

This review contributes to the understanding of the relationship between logistics services and enhancement of circularity by highlighting requirements on logistics services in the aftermarket supply chain that support slowing of resource flows. To enhance circularity, logistics services must extend the traditional material information flow with the flow of people and knowledge, respectively.

Practical implications

The categorization provides practitioners and researchers with an overview of requirements and tradeoffs on logistics services to enhance circularity of a particular circular cycle. The implications will provide an opportunity to address environmental impact of transportation and improve the utilization of scarce materials.

Social implications

Variety of tradeoffs in logistics services can enhance slowing and hence circularity of scarce materials.

Originality/value

First, the authors illustrate how traditional tradeoffs in logistics such as flow of materials, resources and people need to be addressed to enhance circularity through slowing. Second, the authors identify two new tradeoffs in logistics services: knowledge flow and degree of customer involvement.

Details

International Journal of Physical Distribution & Logistics Management, vol. 51 no. 9
Type: Research Article
ISSN: 0960-0035

Keywords

Open Access
Article
Publication date: 19 May 2023

Joaquin Cestino, Joseph Macey and Brian McCauley

This paper studies early stages of actor mobilization for institutional change within Swedish esports.

1212

Abstract

Purpose

This paper studies early stages of actor mobilization for institutional change within Swedish esports.

Design/methodology/approach

The authors employ interpretative phenomenological analysis.

Findings

The authors’ findings explain how actors become motivated to act in critical reflections linked to conflicting legitimacy judgments and emotionally charged personal struggles. Moreover, the findings show how, as actors get activated in collective action, they identify efficacy lines around valid domains and experience emotionally charged collective endeavors. Furthermore, the findings explain how particularities in early experiences project legitimacy aspirations that orient collective action toward validity ends and particular values and ideals shaping actors' grassroots movements.

Originality/value

This study adds to legitimacy and institutional change theory through individual actors' perspectives, providing key insights into how they are motivated, activated, and oriented. This study is the first to investigate grassroots activists' personal stories in esports.

Open Access
Article
Publication date: 19 February 2018

Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…

7773

Abstract

Purpose

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

Design/methodology/approach

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Findings

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

Research limitations/implications

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

Practical implications

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

Social implications

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

Originality/value

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 31 January 2023

John Goodwin, Eileen Savage and Aine O'Donovan

Significant advances have been made in using applied methodological approaches. These approaches facilitate critical and creative ways to generate new knowledge, encouraging…

1523

Abstract

Purpose

Significant advances have been made in using applied methodological approaches. These approaches facilitate critical and creative ways to generate new knowledge, encouraging researchers to explore novel research questions which could not be sufficiently addressed using traditional “branded” methodologies. It is important that, in addition to design, researchers consider the most appropriate methods to collect data. The purpose of this paper is to explore the use of the draw and tell method in the context of an interpretive descriptive study.

Design/methodology/approach

Given the challenges associated with eliciting responses from adolescent populations, in addition to the use of a semi-structured interview guide, the authors encouraged adolescent participants to produce drawings as part of an interpretive descriptive study.

Findings

Despite the fact that drawings are seldom used with adolescents during research interviews, the authors found this method promoted conversation and facilitated deep exploration into adolescents' perspectives.

Originality/value

The authors argue that this creative approach to data collection should be embraced by researchers engaging in applied methodological research, particularly with participants who may be challenging to engage. Drawings, although seldom used with adolescent research participants, can stimulate engagement and facilitate conversations.

Details

Qualitative Research Journal, vol. 23 no. 3
Type: Research Article
ISSN: 1443-9883

Keywords

Open Access
Article
Publication date: 7 September 2022

Pauline van Dorssen-Boog, Tinka van Vuuren, Jeroen de Jong and Monique Veld

While both perceived job autonomy and self-leadership are assumed to be important for optimal functioning of healthcare workers, their mutual relationship remains unclear. This…

2718

Abstract

Purpose

While both perceived job autonomy and self-leadership are assumed to be important for optimal functioning of healthcare workers, their mutual relationship remains unclear. This cross-lagged study aims to theorize and test that perceived job autonomy and self-leadership have a reciprocal relationship, which is moderated by need for job autonomy.

Design/methodology/approach

Two-wave panel data were used to measure cross-lagged relationships over a time period of three months. Self-leadership is indicated by both self-leadership strategies and self-leadership behavior. The data were analyzed using hierarchical multiple regression (HMR).

Findings

Job autonomy was not causally nor reverse related to self-leadership strategies, but did relate to self-leadership behavior in both directions. Need for job autonomy did not influence the causal and reverse relationships between job autonomy and self-leadership (strategies and behavior). Instead, need for job autonomy discarded the influence of job autonomy on self-leadership behavior, and predicted self-leadership behavior over time.

Practical implications

For optimizing healthcare jobs, human resource management (HRM) policy makers need to consider other interventions such as training self-leadership, or developing an autonomy supportive work environment, since job autonomy does not lead to more use of self-leadership strategies.

Originality/value

This study used a cross-lagged study design which gives the opportunity to investigate causal relationships between job autonomy and self-leadership. Both self-leadership strategies and self-leadership behavior are included.

Details

Journal of Health Organization and Management, vol. 36 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

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