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Book part
Publication date: 29 January 2024

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Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Article
Publication date: 8 November 2023

Qi-an Chen and Anze Bao

Green transition is a long-term direction of corporate development that can achieve sustainable corporate development. This study aims to investigate whether state ownership…

Abstract

Purpose

Green transition is a long-term direction of corporate development that can achieve sustainable corporate development. This study aims to investigate whether state ownership promotes corporate green transition by mitigating managerial myopia and the impact of environmental regulations, internal controls and ownership on this pathway.

Design/methodology/approach

Using data from 2,608 Chinese listed companies for 2010–2019, the authors investigate the relationship between state ownership, managerial myopia and corporate green transition by using fixed-effects and moderated mediation models.

Findings

State ownership can boost green transitions and alleviate managerial myopia. Managerial myopia mediates the relationship between state ownership and corporate green transition. Furthermore, environmental regulations, internal controls and ownership moderate the mediating effects of managerial myopia.

Originality/value

The authors construct a multidimensional green transition index to examine the influence of state ownership on corporate green transition behavior and reveal the underlying mechanism by which state ownership promotes green transition by “mitigating managerial myopia.” This study enriches the literature on state ownership, management myopia and green transition and provides important evidence for the promotion of mixed ownership reforms.

Details

Multinational Business Review, vol. 32 no. 1
Type: Research Article
ISSN: 1525-383X

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Article
Publication date: 11 March 2024

Xiu-e Zhang, Liu Yang, Xinyu Teng and Yijing Li

Based on the attention-based view (ABV), this study examines the mechanism of external pressure and internal managerial interpretation affecting the promotion of green…

Abstract

Purpose

Based on the attention-based view (ABV), this study examines the mechanism of external pressure and internal managerial interpretation affecting the promotion of green entrepreneurial orientation (GEO) of agricultural enterprises.

Design/methodology/approach

Based on data collected from 208 agricultural enterprises in China, the conceptual model was tested by using hierarchical regression.

Findings

The results show that managerial interpretation can affect the promotion of GEO. Command and control regulation, market-based regulation and green market pressure are important external pressures that affect the promotion of GEO. In addition, managerial interpretation mediates the relationship between command and control regulation and GEO, market-based regulation and GEO, as well as green market pressure and GEO.

Practical implications

This study proposes a key path for promoting the adoption and implementation of GEO by agricultural enterprises. The research results provide experience for emerging and developing countries to promote the GEO of agricultural enterprises, which is helpful to alleviate the environmental problems caused by the development of agricultural enterprises.

Originality/value

For the first time, this study introduced the ABV into the research of GEO. The research results enrich the theoretical perspective of GEO and expand the research field of the ABV. In addition, this study fills the research gap that existing research has not paid enough attention to the internal driving factors of GEO and opens the black box between the external pressure and GEO.

Details

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

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Book part
Publication date: 12 December 2023

Floris de Krijger

A growing body of research finds that gig economy platforms use gamification to enhance managerial control. Focusing on technologically mediated forms of gamification, this…

Abstract

A growing body of research finds that gig economy platforms use gamification to enhance managerial control. Focusing on technologically mediated forms of gamification, this literature reveals how platforms mobilize gig workers’ work effort by making the labour process resemble a game. This chapter contends that this tech-centric scholarship fails to fully capture the historical continuities between contemporary and much older occurrences of game-playing at work. Informed by interviews and participatory observations at two food delivery platforms in Amsterdam, I document how these platforms’ piece wage system gives rise to a workplace dynamic in which severely underpaid delivery couriers continuously employ game strategies to maximize their gig income. Reminiscent of observations from the early shop floor ethnographies of the manufacturing industry, I show that the game of gig income maximization operates as an indirect modality of control by (re)aligning the interests of couriers with the interests of capital and by individualizing and depoliticizing couriers’ overall low wage level. I argue that the new, algorithmic technologies expand and intensify the much older forms of gamified control by infusing the organizational activities of shift and task allocation with the logic of the piece wage game and by increasing the possibilities for interaction, direct feedback and immersion. My study contributes to the literature on gamification in the gig economy by interweaving it with the classic observations derived from the manufacturing industry and by developing a conceptualization of gamification in which both capital and labour exercise agency.

Details

Ethnographies of Work
Type: Book
ISBN: 978-1-83753-949-9

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Book part
Publication date: 10 November 2023

Aylin Ates, Peter McKiernan and Akwal Sunner

Strategic management is traditionally seen as an exclusive managerial task rather than inclusive where accountability is reserved for top managers. However, contemporary strategy…

Abstract

Strategic management is traditionally seen as an exclusive managerial task rather than inclusive where accountability is reserved for top managers. However, contemporary strategy management practices increasingly pay attention to equality, diversity, and inclusion (EDI) by engaging with broader internal and external stakeholders via more open business models such as ecosystems. Hence, central to our examination is the concept of openness disposition, which in the context of strategic management refers to the tendency of individuals, collectives, and managers to make strategy transparent, participatory, and/or inclusive, or look for closure. While openness in strategy is regarded as a positive means of contemporary management, fostering diversity, creativity, innovation, and empowerment, there are some researched downsides too. The purpose of this chapter is to address the openness puzzle in strategy and gain a deeper understanding of the dilemmas of bottom-up strategy initiatives, and investigate the associated dilemmas, if any in the context of manufacturing small and medium enterprises (SMEs). We contribute to addressing the performative effects of the dynamic expansion and contraction in openness within the SME strategy process while using the concept of openness dilemmas, tensions, and disposition. Using the Management Control Theory, this chapter will combine theory with SME practitioners’ experiences of bottom-up strategy initiatives to increase EDI in their organisations. Based on findings that emerged from a four-year longitudinal multiple case study research with 10 European SMEs, we found that bottom-up strategy exercises are more interactive. They consider a greater number of views, increase legitimacy, and EDI at the workplace, and yield more process benefits, but are time-consuming and difficult to organise that require special attention to the capability, reciprocity, and credibility dimensions.

Details

Contemporary Approaches in Equality, Diversity and Inclusion: Strategic and Technological Perspectives
Type: Book
ISBN: 978-1-80455-089-2

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Article
Publication date: 2 November 2023

Arash Arianpoor, Imad Taher Lamloom, Bita Moghaddampoor, Hameed Mohsin Khayoon and Ali Shakir Zaidan

The present study investigates the impact of managerial psychological characteristics on the supply chain management efficiency (SCME) of companies listed in Tehran Stock Exchange.

Abstract

Purpose

The present study investigates the impact of managerial psychological characteristics on the supply chain management efficiency (SCME) of companies listed in Tehran Stock Exchange.

Design/methodology/approach

To this aim, information about 215 companies was analyzed during 2014–2021. The sales per inventory ratio was used to calculate SCME. In the present study, the focus is on characteristics such as managerial entrenchment, managerial myopia, managerial overconfidence (MOC) and managerial narcissism, all considered as managerial attributes.

Findings

The present findings showed that managerial myopia/managerial entrenchment (MOC/managerial narcissism) have a negative (positive) effect on SCME. Hypothesis testing based on robustness checks confirmed these results. Moreover, the findings are presented separately for companies with high business strategy (first quarter) and low business strategy (third quarter). The results show that at low levels of differentiation strategy, managerial entrenchment does not have a significant effect on SCME while other managerial attributes have a significant effect on both high and low business strategy.

Originality/value

The present study contributes to the identification of managerial psychological characteristics influencing SCME to advance future studies and support practical efforts. The present findings can prove the significance of this research and fill the existing gap in research.

Article
Publication date: 21 June 2023

Bo Wang and Ting Jia

Positive reviews can enrich the favorable impression of peer-to-peer accommodation products, and seizing this impression is vital for hosts. This study aims to focus on hosts’…

Abstract

Purpose

Positive reviews can enrich the favorable impression of peer-to-peer accommodation products, and seizing this impression is vital for hosts. This study aims to focus on hosts’ response strategies to positive reviews and their effects.

Design/methodology/approach

This study categorizes hosts’ response strategies to positive reviews into cordial and tailoring responses. This study empirically analyzes the influence of these response strategies on subsequent review volumes using 1,283 valid listings and zero-inflation negative binomial regression models.

Findings

While hosts use cordial responses more, tailoring responses are more likely to drive subsequent reviews. In addition, when the host chooses entirely shared accommodation or sets a high price, the facilitating effect of the two response strategies on subsequent reviews weakens.

Research limitations/implications

This study enriches the knowledge system on managerial responses by proposing two specific response strategies to positive reviews that can be adopted by peer-to-peer accommodation hosts and by finding the promoting impact of these strategies on subsequent review volumes.

Practical implications

This study recommends that peer-to-peer accommodation hosts adopt cordial and tailoring responses to encourage subsequent consumer reviewing behavior.

Originality/value

As an early attempt to explore hosts’ responses to positive reviews and their impacts on subsequent review volumes, this study provides valuable insights into further research on positive review response strategies in the digital space.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 4
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 4 December 2023

Ibeawuchi Ibekwe

The purpose of this study was to explore the motives (especially the agency motives) for corporate diversification from the perspective of corporate executives who make such…

Abstract

Purpose

The purpose of this study was to explore the motives (especially the agency motives) for corporate diversification from the perspective of corporate executives who make such strategic decisions and manage the diversified firms daily.

Design/methodology/approach

A qualitative research approach was adopted, and 12 chief executive officers (CEOs) of diversified firms in Nigeria were interviewed for their perspectives on the motives for corporate diversification.

Findings

Stewardship motives – diversification to use excess capacities in assets and resources to exploit opportunities in the market and defend against adverse environmental developments – were the most cited reasons for diversification. The relevant agency problem related to corporate diversification motive in Nigeria is the principal–principal (majority shareholder-minority shareholder) one. CEOs with substantial holdings in their firms indicated that they use diversification to reduce their investment risk and retain control of their portfolio.

Practical implications

The findings suggest that in corporate environments such as Nigeria that feature blockholding prominently, the corporate strategy-related agency problem that policymakers should pay greater attention to is the principal–principal conflict rather than the traditional agent–principal problem that has influenced corporate governance over the years. There is also a need to revise the dominant view that diversification is a value-destroying strategy motivated by the self-seeking behavior of managers who have little or no shares in the companies they manage.

Originality/value

The few studies on motives for corporate diversification that incorporated the perspectives of corporate executives did not address the agency motives of diversification. To the best of the authors’ knowledge, this is the first study that has done so.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 27 July 2023

Jing Wang, Zeyu Xing and Rui Zhang

This study aims to investigate the tendency for firms, exhibiting an entrepreneurial spirit in their growth strategies, to engage in misconduct within the context of China's…

Abstract

Purpose

This study aims to investigate the tendency for firms, exhibiting an entrepreneurial spirit in their growth strategies, to engage in misconduct within the context of China's rapidly developing economy. The authors also examine how this relationship is influenced by governance mechanisms, specifically management shareholding and executive functional diversity. Furthermore, the authors explore the mediating roles of organizational complexity and performance pressure in linking entrepreneurial growth to firm misconduct. This research provides a novel perspective for understanding the impact of entrepreneurial growth on corporate ethical risks, and offers practical insights for maintaining ethical standards in firms during their pursuit of growth.

Design/methodology/approach

This study focuses on publicly traded, mature companies that exhibit an entrepreneurial inclination in their growth strategies, demonstrating entrepreneurial vigor through activities such as product innovation and market expansion. This exploration incorporates both theoretical and empirical approaches, scrutinizing A-share listed companies in China from 2008 to 2019. To validate the robustness of this study's findings, the authors have applied diverse methodologies such as propensity score matching, classification regression, and alternative indicator analysis.

Findings

This study found that the entrepreneurial growth-oriented strategy is positively related to firm misconduct. It also uncovers that governance mechanisms like management shareholding and executive functional diversity moderate this relationship. Moreover, organizational complexity and performance pressure partially mediate the relationship between an entrepreneurial growth strategy and firm misconduct.

Research limitations/implications

For instance, more detailed categorization of corporate misconduct, based on punishment severity, could be explored. Additional characteristics like age, education, gender, and team/board diversity could help further understand the relationship between entrepreneurial growth strategy and misconduct. By addressing these limitations and exploring further avenues for research, the authors can deepen the understanding of this relationship and provide valuable insights for firms seeking to mitigate potential risks.

Practical implications

First, for regulators, shareholders, creditors and investors, knowing and understanding the relationship between growth-oriented strategies and corporate violations is helpful for them to scientifically evaluate the potential risks that may exist in the company, and can also carry out differentiated supervision on the company based on different types of company-oriented strategies. Second, when designing the corporate governance mechanism, listed companies should fully consider the role of management shareholding. Finally, executives should treat cross-functional experience dialectically, especially in growth oriented strategic companies.

Social implications

This research provides a novel perspective for understanding the impact of entrepreneurial growth on corporate ethical risks, and offers practical insights for maintaining ethical standards in firms during their pursuit of growth.

Originality/value

This study stands out by examining the influence of entrepreneurial growth strategy on firm misconduct, thus enhancing previous studies that primarily centered on entrepreneurial start-ups. The authors offer a nuanced comprehension of the potential risks intrinsic to corporate entrepreneurship and highlight the crucial role of efficient governance structures in curbing corporate misbehavior while fostering entrepreneurial growth.

Details

Journal of Small Business and Enterprise Development, vol. 30 no. 7
Type: Research Article
ISSN: 1462-6004

Keywords

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