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1 – 10 of 17Katja Rinne-Koski and Merja Lähdesmäki
Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service…
Abstract
Purpose
Municipalities seek new opportunities for co-producing services in rural areas. One potential partner is community-based social enterprises (CBSEs). However, whilst service co-production through CBSEs obscures the traditional roles of actors, it may lead to a legitimation crisis in local service provision. In this paper, the ways CBSEs are legitimised as service providers in rural areas are addressed from the CBSE and municipality perspectives.
Design/methodology/approach
Empirical data combine interviews with CBSE representatives and open-ended national survey responses from municipality decision-makers. The data analysis is based on a qualitative content analysis to examine legitimation arguments.
Findings
Results show that unestablished legitimacy and un-institutionalised support structures for co-production models build mistrust between CBSEs and municipalities, which prevents the parties from seeing the benefits of cooperation in service production.
Research limitations/implications
The research focusses on the legitimation of CBSEs in service co-production in rural areas. As legitimation seems to be a context-specific process, future research is needed regarding other contexts.
Practical implications
Municipalities interested in the co-production of services might benefit from establishing a collaborative and responsive (rural) service policy forum that would institutionalise new models of co-production and enable better design and governance of service provision.
Originality/value
Results will give new theoretical and practical insights into the importance of legitimacy in the development of service co-production relationships.
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Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin
The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.
Abstract
Purpose
The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.
Design/methodology/approach
This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.
Findings
The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.
Originality/value
The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
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Subhanjan Sengupta, Sonal Choudhary, Raymond Obayi and Rakesh Nayak
This study aims to explore how sustainable business models (SBM) can be developed within agri-innovation systems (AIS) and emphasize an integration of the two with a systemic…
Abstract
Purpose
This study aims to explore how sustainable business models (SBM) can be developed within agri-innovation systems (AIS) and emphasize an integration of the two with a systemic understanding for reducing food loss and value loss in postharvest agri-food supply chain.
Design/methodology/approach
This study conducted longitudinal qualitative research in a developing country with food loss challenges in the postharvest supply chain. This study collected data through multiple rounds of fieldwork, interviews and focus groups over four years. Thematic analysis and “sensemaking” were used for inductive data analysis to generate rich contextual knowledge by drawing upon the lived realities of the agri-food supply chain actors.
Findings
First, this study finds that the value losses are varied in the supply chain, encompassing production value, intrinsic value, extrinsic value, market value, institutional value and future food value. This happens through two cumulative effects including multiplier losses, where losses in one model cascade into others, amplifying their impact and stacking losses, where the absence of data stacks or infrastructure pools hampers the realisation of food value. Thereafter, this study proposes four strategies for moving from the loss-incurring current business model to a networked SBM for mitigating losses. This emphasises the need to redefine ownership as stewardship, enable formal and informal beneficiary identification, strengthen value addition and build capacities for empowering communities to benefit from networked SBM with AIS initiatives. Finally, this study puts forth ten propositions for future research in aligning AIS with networked SBM.
Originality/value
This study contributes to understanding the interplay between AIS and SBM; emphasising the integration of the two to effectively address food loss challenges in the early stages of agri-food supply chains. The identified strategies and research propositions provide implications for researchers and practitioners seeking to accelerate sustainable practices for reducing food loss and waste in agri-food supply chains.
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Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott
This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…
Abstract
Purpose
This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.
Design/methodology/approach
The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.
Findings
The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.
Research limitations/implications
The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.
Originality/value
The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.
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Arita Holmberg and Aida Alvinius
Previous studies show that the implementation of gender equality encounters resistance in military organizations, but it is often invisible or seen as confined to anonymous…
Abstract
Purpose
Previous studies show that the implementation of gender equality encounters resistance in military organizations, but it is often invisible or seen as confined to anonymous structures or troubled individuals. This paper aims to show how the Swedish Armed Forces (SAF) use organizational principles to resist implementing gender equality measures.
Design/methodology/approach
The study is a qualitative analysis of discursive strategies in the SAF’s 2013–2018 annual reports to government.
Findings
The organizing principles of instrumentality and distance, while existing in parallel with gender equality efforts, actually pursue logics that prevents the SAF from implementing gender equality. The principle of instrumentality in this context means that gender equality in the SAF is of secondary interest to organizational members. The principle of distancing from the problem includes strategies that alienate female from male officers.
Originality/value
The contribution of this paper is the finding that the use of organizing principles represents conscious organizational resistance to gender equality efforts. This kind of use needs to be revealed and criticized to change military organizations.
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Ewald Aschauer and Reiner Quick
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Abstract
Purpose
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Design/methodology/approach
In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.
Findings
The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.
Originality/value
By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.
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Stella Lippolis, Dario Dell’Osa and Ezio Ritrovato
Through the reconstruction of the events of some foreign entrepreneurs who worked in the territory of the Italian city of Bari in the first half of the 19th century, this paper…
Abstract
Purpose
Through the reconstruction of the events of some foreign entrepreneurs who worked in the territory of the Italian city of Bari in the first half of the 19th century, this paper aims to analyze the role of entrepreneurial migration in the economic development of Apulia land in this period.
Design/methodology/approach
This study adopts a theoretical framework that combines the concept of mixed embeddedness in a multifocal perspective, with the model of the diffusion of innovation focusing on the role of the so-called agency of actors, and of the network, in the dissemination of innovation. The theoretical framework is applied to multiple case studies to compare the evidence that emerged from the simultaneous analysis of several situations.
Findings
By analyzing how innovations have spread within the network of entrepreneurs of that time, it is possible to identify some relevant aspects related to the mechanisms of dissemination of innovations in the context of entrepreneurial migration. Specifically, the opportunity structure is intended in an even broader sense than indicated in the classic approach to mixed embeddedness: it is considered as the result of the joint interaction of the political, institutional and economic context of several places, and the behavioral dynamics of several groups.
Research limitations/implications
Due to the specific method chosen, the outcomes of the research might apply to a narrow context. Therefore, the results need to be tested and confirmed in further empirical studies, and by applying multiple research methods.
Practical implications
Findings are useful and significant in the analysis of the link that exists between the diffusion of innovations and migrant entrepreneurship, and then the conclusions can be applied and extended to the current phenomenon of migration-related innovations, with specific reference to developing countries.
Social implications
Findings can be applied and extended to the current phenomenon of migration-related innovations and highly skilled migration, with specific reference to developing countries.
Originality/value
This paper contributes to shed new light on the contextual and multifocal factors that influence the development of innovations in the networks of migrant entrepreneurship, in a specific historical period and a specific context. Combining social, human and financial capital with the wider opportunity structure, this study also provides a comprehensive understanding of the modalities through which migrant and high-skilled entrepreneurs could innovate.
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Francisco Liñán, Inmaculada Jaén and Ana M. Domínguez-Quintero
This paper integrates the action phase theory (APT) and the theory of planned behaviour (TPB) to analyse the dynamic mechanisms involved in the configuration of goals and…
Abstract
Purpose
This paper integrates the action phase theory (APT) and the theory of planned behaviour (TPB) to analyse the dynamic mechanisms involved in the configuration of goals and implementation intentions throughout the entrepreneurship process.
Design/methodology/approach
The empirical analysis compares individuals in different phases of this process (not yet decided, potential and nascent entrepreneurs). A large sample of adults from Spain is analysed. Structural equation models and multi-group analysis (MGA) serve to test the hypotheses.
Findings
The results confirm that perceived behavioural control (PBC) is the most influential antecedent of entrepreneurial goal intention (EGI) in pre-actional phases (undecided and potential entrepreneurs), whilst attitude towards entrepreneurship (ATE) takes this role during nascency. Subjective norms (SNs) are more important in Phase 1 (establishing the goal) and in Phase 3 (performing nascent behaviour).
Originality/value
This study contributes to both the TPB and the APT. It provides the most relevant insight into the mental process that leads to starting up and helps explain certain previous conflicting results found in the literature. Additionally, it has important implications not only for theory building but also for support bodies and for entrepreneurship educators.
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Kaisu Sahamies and Ari-Veikko Anttiroiko
This article investigates the practical implementation of the ecosystem approach in different branches of public management within an urban context. It explores how ecosystem…
Abstract
Purpose
This article investigates the practical implementation of the ecosystem approach in different branches of public management within an urban context. It explores how ecosystem thinking is introduced, disseminated and applied in a local government organization.
Design/methodology/approach
We utilize a qualitative case study methodology, relying on official documents and expert interviews. Our study focuses on the city of Espoo, Finland, which has actively embraced ecosystem thinking as a fundamental framework for its organizational development for almost a decade.
Findings
The case of Espoo highlights elements that have not been commonly attributed to the ecosystem approach in the public sector. These elements include (1) the significance of complementary services, (2) the existence of both collaborative and competitive relationships among actors in public service ecosystems and (3) the utilization of digital platforms for resource orchestration. Our study also emphasizes the need for an incremental adoption of ecosystem thinking in organizational contexts to enable its successful implementation.
Originality/value
The study provides valuable insights into the introduction and dissemination of ecosystem thinking in public management. It also further develops previously developed hypotheses regarding public service ecosystems.
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The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the…
Abstract
Purpose
The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the first modern health communication campaign in Europe based on strategic intents and the development of modernity.
Design/methodology/approach
The study is based on both historical research and empirical material from the Norwegian tuberculosis campaign from 1889 up to 1913, when Norwegian women achieved suffrage. The campaign is analysed in the framework of modernity and social theory. The literature on lobbying and social movements is also used to develop a theoretical framework for the notion of strategic intent.
Findings
The study shows that strategic intent can be divided into two layers: (1) the implicit strategic intent is the real purpose behind the communication efforts, whereas (2) the explicit intent is found directly in the communication efforts. The explicit intent may be presented as a solution for the good of society at the right political moment, giving an organisation the possibility to mobilise for long-term social changes, in which could be the implicit intent.
Originality/value
The distinction between explicit and implicit strategic intent broadens our understanding on how to make long-term social changes as well as how social and political changes occur in modern societies. The article also gives a historical account of what is here defined as the first modern health communication campaign in Europe and its social value.
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