Search results

1 – 10 of 56
Article
Publication date: 13 February 2024

Mark Adrian Govier

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London…

Abstract

Purpose

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

Design/methodology/approach

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

Findings

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

Originality/value

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Open Access
Article
Publication date: 8 February 2024

Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…

2592

Abstract

Purpose

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

Design/methodology/approach

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Findings

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

Practical implications

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Originality/value

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 29 December 2023

Foster B. Roberts, Milorad M. Novicevic and John H. Humphreys

The purpose of this study is to present ANTi-microhistory of social innovation in education within Robert Owen’s communal experiment at New Harmony, Indiana. The authors zoom out…

Abstract

Purpose

The purpose of this study is to present ANTi-microhistory of social innovation in education within Robert Owen’s communal experiment at New Harmony, Indiana. The authors zoom out in the historical context of social innovation before zooming into the New Harmony case.

Design/methodology/approach

The authors used ANTi-microhistory approach to unpack the controversy around social innovation using the five-step procedure recently proposed by Mills et al. (2022), a version of the five-step procedure originally proposed by Tureta et al. (2021).

Findings

The authors found that the educational leaders of the New Harmony community preceded proponents of innovation, such as Drucker (1957) and Fairweather (1967), who viewed education as a form of social innovation.

Originality/value

The authors contribute to the history of social innovation in education by exploring the New Harmony community’s education society to uncover the enactment of sustainable social innovation and the origin story of humanistic management education.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Open Access
Article
Publication date: 13 March 2024

Keanu Telles

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some…

Abstract

Purpose

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

Design/methodology/approach

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

Findings

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

Originality/value

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

Details

EconomiA, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1517-7580

Keywords

Article
Publication date: 26 April 2024

Brett Rolfe

This paper explores the context within which experimental, pedagogically progressive schools were established in Australia during the first decades of the 20th century.

Abstract

Purpose

This paper explores the context within which experimental, pedagogically progressive schools were established in Australia during the first decades of the 20th century.

Design/methodology/approach

The paper presents a case study of the establishment of Rosbercon Girls’ Grammar School. It draws on educator accounts, archival documents and contemporary literature to provide a brief narrative of the events leading to the opening of the school; to sketch the family of educators who were pivotal in making it a reality; and to identify key aspects of the social and legislative context that made such an initiative possible.

Findings

Rosbercon was established at a time when a modest school could be established relatively easily by a small group of educators with a shared vision. The early 20th century was a moment of national optimism in Australia, where an appetite for new educational ideas created a climate in which innovative educators found fertile soil for their pedagogical experiments and adaptation of emerging ideas from around the world. Their efforts were facilitated by an emerging global network of personal interactions, professional learning, professional associations and educational literature.

Originality/value

This paper addresses the relative lack of scholarly examination of the origins of Rosbercon Girls’ Grammar School, an institution that previous authors have identified as Australia’s oldest experimental school. The case study also contributes to a broader appreciation of the trajectory of progressive education during the early 20th century.

Details

History of Education Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 25 December 2023

Herbert Sima, Henry F.L. Chung and Yulong Liu

Drawing on the organizational learning and relational governance literature, this study aims to advance a theoretical model to explain the export performance of emerging market…

Abstract

Purpose

Drawing on the organizational learning and relational governance literature, this study aims to advance a theoretical model to explain the export performance of emerging market export ventures.

Design/methodology/approach

This study selects quantitative methodology because the main objective of this study is to explore the role of export ventures’ performance (past) on guanxi networking, co-creation marketing strategies and present performance.

Findings

The empirical evidence suggests that guanxi networking and co-creation strategy can mediate the relationship between export venture performance in the preceding year and export venture performance in the following year. In addition, this study also provides some guidance for emerging market export ventures on how to build a strong guanxi networking and create opportunities for collaboration when the effect of export performance in the preceding year on current performance is absent.

Originality/value

The authors propose the inclusion of strategic guanxi networking-related factors (e.g. top executives’ ties with business-to-business customers, such as distributors in the host market) in the prior performance-current performance paradigm. The outcomes of this study also contribute to extant organizational learning theory research by integrating preceding performance research with the co-creation theory. The study offers new insights into organizational learning and relational governance from the emerging market perspective.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 9 January 2024

Yu-Ping Chen, Yu-Shan Hsu and Margaret Shaffer

Drawing on the whole-life perspective of career development and the conservation of resources theory, the authors consider whether self-initiated expatriates' (SIEs’) cultural…

Abstract

Purpose

Drawing on the whole-life perspective of career development and the conservation of resources theory, the authors consider whether self-initiated expatriates' (SIEs’) cultural intelligence (CQ) is a general, cross-domain resource that helps SIEs gain resources in the work and nonwork domains. The authors contend that CQ will be associated with greater levels of organizational and community embeddedness, which in turn will facilitate their career satisfaction. The authors also propose the role of perceived host country community diversity climate as an environmental condition that, when low, strengthens the relationships between CQ and organizational and community embeddedness.

Design/methodology/approach

The authors examine the study hypotheses based on two distinct samples of SIEs (Sample 1: 169 Asian SIE professionals; Study 2: 147 SIE academics).

Findings

SIEs' CQ positively relates to their organizational and community embeddedness, which in turn is associated with greater levels of career satisfaction. The authors also find that SIEs with high CQ are more likely to experience community embeddedness and career satisfaction when they perceive that the host country community diversity climate is low.

Originality/value

First, this study goes beyond existing literature that rarely examines nonwork inputs to SIE career success. Second, extending previous CQ research with a strong organizational focus, the authors investigated how CQ influences SIEs' work and nonwork embeddedness. Third, the authors found that the absence of a peripheral ecological condition, perceived host country community diversity climate, may strengthen the direct relationship between CQ and embeddedness and the indirect relationship between CQ and career satisfaction.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 11 January 2024

Pilar Mosquera and Maria Eduarda Soares

Work overload has become a relevant issue in the Information Technology (IT) industry, with negative effects for individuals and organizations alike. This study aims to analyse…

Abstract

Purpose

Work overload has become a relevant issue in the Information Technology (IT) industry, with negative effects for individuals and organizations alike. This study aims to analyse the role of personal resources in a broad model regarding the effects of work overload on performance and well-being for the particular case of IT professionals. Considering the specificities of the IT industry, three personal resources were included in this study: one stable personality variable (conscientiousness) and two more malleable variables (work-life balance and psychological detachment).

Design/methodology/approach

To test the model, the authors use a sample of 144 IT Portuguese professionals. The authors collected data through an online questionnaire shared in social networks and IT social network communities. The authors use partial least squares (PLS) for data analysis.

Findings

The results show that work overload negatively impacts on employees’ life satisfaction, psychological detachment, work-life balance and task performance. Conscientiousness is positively related with two positive outcomes: task performance and life satisfaction. Work-life balance has a mediating effect in the relationship between work overload and life satisfaction.

Practical implications

These findings emphasize the need to promote conscientiousness in IT professionals, as well as reduce workload and promote family-friendly working environments to foster work-life balance and life satisfaction.

Originality/value

By testing this model, the authors aim to contribute to the current knowledge on the role of personal resources in the Job Demands-Resources model, which is still unclear and under-researched.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 9 January 2024

Erik Taylor

Working conditions, pay rates and the rights of workers to collectively negotiate have become important points of discussions in recent years, with support for unions and union…

Abstract

Purpose

Working conditions, pay rates and the rights of workers to collectively negotiate have become important points of discussions in recent years, with support for unions and union applications rising to levels long unseen in America. In many instances, though, companies have responded aggressively. This is not the first time such a dynamic has played out in American business. This study aims to take a fresh look at one of America’s most prominent historical disputes between labor and ownership – the Homestead Massacre of 1892 – to glean lessons from that conflict that remain relevant to today’s business environment.

Design/methodology/approach

This study adopts game theory and the principles of repeated interaction to assess how differing discount factors led to differences in time orientations between the workers and the Carnegie company. These differing time orientations affected both the strategy each side deployed in the negotiations and the payoffs received by the parties. Letters, contemporary news reports and histories of the events leading up to and immediately following the 1892 Homestead Massacre are qualitatively analyzed with a genealogical pragmatic approach.

Findings

Differences in temporal orientation between management and workers exacerbated the conflict, with the workers adopting a more cooperative stance and distal time orientation, while the Carnegie company negotiated with a proximal time orientation and played to “win” a game that, in fact, could not be fully won or lost given its infinitely repeating nature. The result was a short-term victory for the Carnegie company but with long-term negative consequences that highlight the suboptimal outcome the company achieved by playing a proximal strategy in an infinite game.

Originality/value

Although the incident at Homestead is a well-studied labor dispute, many of the themes that preceded the incident have resurfaced in the modern work context. This work, by adopting game theory as an analytical framework, provides new insights into management mistakes that led to the labor conflict and lessons for what present-day managers can do to avoid exacerbating labor strife.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 23 April 2024

Phyllis Tharenou

Skilled migrant (SM) women play a key role in developed countries especially in healthcare and education in easing staffing shortages and migrate expecting to gain…

Abstract

Purpose

Skilled migrant (SM) women play a key role in developed countries especially in healthcare and education in easing staffing shortages and migrate expecting to gain qualification-matched employment (QME). The aim of this review is to assess whether SM women gain the anticipated QME, equitably compared to their skilled counterparts and to examine why and how they do so.

Design/methodology/approach

I conducted a systematic literature review to derive empirical studies to assess if, why and how SM women achieve QME (1) using SM women-only samples and comparative samples including SM women, and (2) examining whether they gain QME directly on or soon after migration or indirectly over time through undertaking alternative, contingent paths.

Findings

Only a minority of SM women achieve the anticipated QME directly soon after migration and less often than their skilled counterparts. Explaining the mechanism for achieving QME, other women, especially due to having young families, indirectly undertake alternative, lower-level contingent paths enabling them to ascend later to QME.

Originality/value

The SM literature gains new knowledge from revealing how SM women can gain positions post-migration comparable to their pre-migration qualifications through undertaking the alternative, contingent paths of steppingstone jobs and academic study, especially as part of agreed familial strategies. This review results in a theoretical mechanism (mediation by a developmental contingency path) to provide an alternative mechanism by which SM women achieve QME.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-8799

Keywords

Access

Year

Last 6 months (56)

Content type

Earlycite article (56)
1 – 10 of 56