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Article
Publication date: 31 January 2024

Margit Malmmose and Mai Skjøtt Linneberg

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate…

Abstract

Purpose

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Design/methodology/approach

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

Findings

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Originality/value

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 July 2023

Dan Mertens, Salvador G. Villegas, Marlon G. Ware, Edward F. Vengrouskie and Robert Lloyd

The purpose of this paper is to establish a supported and validated reference point for Machiavellianism as an antecedent to the contemporary management philosophy of business…

Abstract

Purpose

The purpose of this paper is to establish a supported and validated reference point for Machiavellianism as an antecedent to the contemporary management philosophy of business process reengineering (BPR).

Design/methodology/approach

This paper analyzes BPR and Machiavellianism by using the seminal work of Hammer and Champy (1993) on BPR and the original writings of Machiavelli coupled with the personal correspondence of Machiavelli with his contemporaries.

Findings

The findings of this research indicate that the constructs of Machiavellian thought transcend the five centuries since the publication of The Prince, and can be found in the contemporary managerial framework of BPR. This comparison of historical leadership frameworks demonstrates how recent management decisions in companies show the rise of Machiavellian as BPR. In an analysis of these theories, the authors show similarities in five significant tenets of business leadership and argue how these repackaged ideas and prescriptions undermine employee-centric advances.

Research limitations/implications

This comparison reviews the managerial frameworks presented in Machiavelli’s The Prince and Hammer and Champy’s book Reengineering the Corporation through the theoretical tenets of leadership.

Practical implications

Employment of Machiavellianism and BPR results in an expendable utilization of followers and employees. Implications abound for modern managers, as the authors emphasize the elements and outcomes which lead to deleterious organizational outcomes.

Social implications

In an analysis of these theories, the authors argue how these strategies undermine employee-centric advances within human relations by embracing these repackaged ideas and concepts.

Originality/value

This research leverages historical perspective to provide a qualitative understanding of the follies of recycled versions of Machiavelli’s ideas. The overall study and inquiry of BPR from a leadership perspective is not robust and leaves antecedents and influences critically unevaluated.

Details

Journal of Management History, vol. 30 no. 1
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 4 December 2023

Marta Sánchez-Sancho, Jennifer Martínez-Ferrero and Javier Perote-Peña

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent…

Abstract

Purpose

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Design/methodology/approach

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

Findings

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

Practical implications

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Social implications

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

Originality/value

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 29 January 2024

Christophe Haag and Marion Wolff

Little is known about what emotionally un(intelligent) CEOs really say to their close collaborators within the boardroom. Would the rhetoric content differ between an emotionally…

Abstract

Purpose

Little is known about what emotionally un(intelligent) CEOs really say to their close collaborators within the boardroom. Would the rhetoric content differ between an emotionally intelligent and an emotionally unintelligent CEO, especially during a crisis? This chapter aims to answer this question.

Study Design/Methodology/Approach

40 CEOs of large corporations were asked to deliver a verbal address to their board members in reaction to a vignette describing a critical situation for the company. Participants were provided with the Schutte self-report emotional intelligence (EI) test. The verbal content of CEOs' closed-door discourses was analyzed using Cognitive-Discursive Analysis (CDA) and, subsequently, Geometric Data Analysis (GDA).

Findings

The results revealed that CEOs with low EI tend to evoke unpleasant emotions, talk about competition, and often blame some – or all – of the board members for their (poor) actions in comparison to CEOs with high or medium EI. In contrast, CEOs with high EI tend to use terms in relation to decision or realization and appear to be more cooperative than those with lower EI and were also ready to make decisions on behalf of team.

Originality/Value

Previous research has mainly focused on CEOs' public speeches. But the content of CEOs' speeches within the boardroom might noticeably differ from what they would say in a public address. The results of our exploratory study can serve CEOs as a basis toward improving their closed-door rhetoric during a crisis.

Research Limitations

It would be interesting to enlarge the size of our population in order to strengthen our statistical analyses as well as explore other cultural and linguistic environments and other channels through which emotions can be expressed (e.g., human face, gesture, vocal tone).

Details

Emotion in Organizations
Type: Book
ISBN: 978-1-83797-251-7

Keywords

Article
Publication date: 5 February 2024

Elena Fedorova, Alexandr Nevredinov and Pavel Drogovoz

The purpose of our study is to study the impact of chief executive officer (CEO) optimism and narcissism on the company's capital structure.

Abstract

Purpose

The purpose of our study is to study the impact of chief executive officer (CEO) optimism and narcissism on the company's capital structure.

Design/methodology/approach

(1) The authors opt for regression, machine learning and text analysis to explore the impact of narcissism and optimism on the capital structure. (2) We analyze CEO interviews and employ three methods to evaluate narcissism: the dictionary proposed by Anglin, which enabled us to assess the following components: authority, superiority, vanity and exhibitionism; count of first-person singular and plural pronouns and count of CEO photos displayed. Following this approach, we were able to make a more thorough assessment of corporate narcissism. (3) Latent Dirichlet allocation (LDA) technique helped to find the differences in the corporate rhetoric of narcissistic and non-narcissistic CEOs and to find differences between the topics of interviews and letters provided by narcissistic and non-narcissistic CEOs.

Findings

Our research demonstrates that narcissism has a slight and nonlinear impact on capital structure. However, our findings suggest that there is an impact of pessimism and uncertainty under pandemic conditions when managers predicted doom and completely changed their strategies. We applied various approaches to estimate the gender distribution of CEOs and found that the median values of optimism and narcissism do not depend on sex. Using LDA, we examined the content and key topics of CEO interviews, defined as positive and negative. There are some differences in the topics: narcissistic CEOs are more likely to speak about long-term goals, projects and problems; they often talk about their brand and business processes.

Originality/value

First, we examine the COVID-19 pandemic period and evaluate how CEO optimism and pessimism affect their financial decisions under specific external conditions. The pandemic forced companies to shift the way they worked: either to switch to the remote work model or to interrupt operations; to lose or, on the contrary, attract clients. In addition, during this period, corporate management can have a different outlook on their company’s financial performance and goals. The LDA technique helped to find the differences in the corporate rhetoric of narcissistic and non-narcissistic CEOs. Second, we use three methods to evaluate narcissism. Third, the research is based on a set of advanced methods: machine learning techniques (random forest to reveal a nonlinear impact of CEO optimism and narcissism on capital structure).

Details

Review of Behavioral Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 9 January 2024

John Mendy and Nawaf AlGhanem

This paper's purpose centres on advancing the current financialisation strategies within digital transformation (DT) through a rebalanced synthesis of both financialisation and…

Abstract

Purpose

This paper's purpose centres on advancing the current financialisation strategies within digital transformation (DT) through a rebalanced synthesis of both financialisation and people/centric, non-financialisation strategies of the DT field. Based on empirical data from Bahrain's energy sector, a new framework on People-centric, Sustaining Network Leadership is developed, capturing DT's human values deficit and proposing a new model on financialisation and non-financialisation strategies showing ‘how’ and ‘why’ DT is implemented in contemporary organisations.

Design/methodology/approach

This study conducted a mixed methodology of narrative interviews, case studies and reviewed significant contributions from the DT, leadership and change management debates. A total of 26 operational and high-level leaders from Bahrain, 8 top energy companies and Braun and Clarke's 6-phase analysis were combined to form four empirical thematic bundles on ‘how’ and ‘why’ leaders adopted financialisation and non-financialisation strategies to resolve organisational sustainability issues in an Arabic context.

Findings

Four sets of findings (bundles 1–4) highlight participants' financial and structural understanding when implementing DT initiatives, the different leadership styles ranging from authoritarian to network leadership, the socio-economic, political and cultural ramifications of their practices and the urgency of staff reskilling for organisational resilience and strategic sustainability. Based on the eight energy cases and interviews, a new values-driven, People-centric Sustaining Network Leadership Model is developed to show a more effective and efficient use of financial and non-financial resources when organisations implement DT initiatives in efforts to resolve global energy sustainability problems.

Research limitations/implications

Leadership, change management, DT, energy and environmental sustainability is a huge area of scholarship. While new studies emerge and contribute to this growing body of knowledge, this investigation has focused on those that significantly highlight how to make effective use of financialisation and non-financialisation resources. Therefore, all the literature on the topic has not been included. Although this study has filled the non-financialisation gap in current DT studies, a further rebalancing of the financialisation versus non-financialisation debates will be needed for theoreticians, practitioners and policy makers to continue addressing emerging and more complex socio-economic, political and cultural issues within and beyond organisations. Limitations are the study's focus on the Bahrain energy sector and the limited sample of 26 leaders.

Practical implications

The study provides practitioners and policy makers with an approach for the successful implementation of DT initiatives in the oil and gas sector. For academics, this study provides empirically unique and interesting thematic bundles, insightful analyses into leadership, organisational change, digital transformation and network leadership theories to develop an innovative and creative People-centric, Sustaining Network Leadership Approach/Model on the practical barriers, implications/impacts of various leadership styles and potential solutions via a socio-cultural values-based alternative to the current financialisation discourse of DT.

Originality/value

While there is a growing body of literature on DT, Leadership and Organisational Transformation and Change, there is a dearth of scholarship on the human-orientated strategies of DT implementation outside of western contexts. A contemporary and comprehensive, empirically evidenced analysis of the field has led to the development of this study's People-centric, Sustaining Network Leadership model which frames, captures, synthesises and extends the dominant cost-minimisation rhetoric of DT discourse to include a shared set of leadership practices, behaviours, intentions, perceptions and values. This helped to reveal the previously missing ‘how’ and ‘why’ of DT’s operational and strategic implementation.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

Article
Publication date: 1 December 2022

Rodolfo Baggio, Andrea Guizzardi and Marcello Mariani

By adopting network analytic techniques, this paper aims to examine interlocking directorates among firms operating in the hospitality services sector in seven major Italian…

Abstract

Purpose

By adopting network analytic techniques, this paper aims to examine interlocking directorates among firms operating in the hospitality services sector in seven major Italian tourism destinations.

Design/methodology/approach

The authors collected information for all the hotel corporations whose headquarters are located in the seven top Italian destinations: Florence, Milan, Naples, Rimini, Rome, Turin and Venice. Data come from the Analisi Informatizzata delle Aziende Italiane database by Bureau Van Dijk and were used to build a network where the nodes are board members (people) and corporations (hotels) and the links represent the membership of individuals in the boards. From this, with a one-mode projection, the authors obtain two networks: people and corporations. The overall networks’ structures are analysed by assessing their connectivity characteristics.

Findings

The findings indicate a relatively low number of interlocks that signals a high degree of fragmentation, showing that the interconnections (both within and between destinations) are scarce. This suggests that in absence of formalized cooperation arrangements, corporations might collaborate informally.

Research limitations/implications

This work extends previous research on complexity in business settings, focusing specifically on service companies whose output depends on multiple interactions and helps clarifying coopetition practices of hospitality service firms. Policymaking perspectives are discussed as well as managerial viewpoints.

Originality/value

Not many studies of the interlocking directorates in the hospitality domain exist. This paper uses network analysis for a better understanding of the cooperative practices and the formal social structures of the Italian hospitality industry and derives a series of implications important for both researchers and practitioners while also looking at potential future studies.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 2
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 2 January 2023

Raffaele Silvestri, Domenico Morrone, Pasquale Del Vecchio and Gioconda Mele

The paper provides a contribution of systematisation to the literature on the blue economy and aquaculture as challenging issues for achieving sustainable growth and a circular…

Abstract

Purpose

The paper provides a contribution of systematisation to the literature on the blue economy and aquaculture as challenging issues for achieving sustainable growth and a circular economy. The growing scientific interest in recent years and the increased attention in political agendas make the blue economy and aquaculture as promising fields for scientific investigation. The latter has been confirmed during a particular period too as the pandemic times. To identify those areas of specialisation emerging from the intersection of such topics, the paper embraces a systematic literature review for inspiring future research.

Design/methodology/approach

The study covers a period of 20 years by including 85 papers extracted from the Scopus database. Through the adoption of VOSviewer, the investigation explores the main descriptive statistics, while content analysis has been embraced to identify thematic areas.

Findings

The main results of this study are about statistics (i.e. publication trends, geographic distribution, most frequent keywords and most influential authors, etc.). Three main thematic areas have been identified in this study: SDGs and policies for sustainable development, food and energy, business models and managerial issues.

Practical implications

Practical implications arise both for firms and policymakers. About the firsts, interesting insights can be derived in terms of business model innovation, collaborative approaches and technological exploration. About policymakers, inspiration in terms of renewal of strategic guidelines, creation of enabling contextual conditions and evidences for new regulations can be noted.

Originality/value

Elements of original contributions can be identified in the adoption of an SLR to verify the advancement of the debate till the recent pandemic.

Details

British Food Journal, vol. 126 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 29 January 2024

Tony Dobbins and Tony Dundon

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of…

Abstract

Purpose

The purpose of the article is to outline the insights provided by Alan Fox in Man Mismanagement in relation to the rise of the New Right political economy and the spread of unitarist managerialism. The article assesses the contemporary work and employment relations implications of mismanagement arising from a “second wave” of the New Right ideology from 2010 in the UK.

Design/methodology/approach

Responding to the Special Issue on Alan Fox, the article focuses on Alan Fox's book Man Mismanagement, considering industrial relations developments arising between the 1st (1974b) and 2nd (1985) editions relating to the political rise of the New Right. It reviews various literature that illustrates the contemporary IR relevance of the book and Fox's insights.

Findings

The New Right’s ideology has further fragmented work, disjointed labour rights and undermined collective industrial relations institutions, and macho mismanagement praxis is even more commonplace, compared to when Fox wrote Man Mismanagement. The stripping away of the institutional architecture of IR renders the renewal of pluralist praxis, like collective bargaining and other forms of joint regulation of work, a formidable task.

Originality/value

The value of the article relates to the identification of dramatic historical industrial relations events and change in the UK in Alan Fox's book Man Mismanagement, most notably relating to the rise to power of the Thatcherite New Right in 1979. Originality is evidenced by the authors’ drawing on Fox's ideas and assessing the implications of the “second wave” of the New Right in the contemporary industrial relations (IR) context of the 2020s under the conceptual themes of fragmented work, disjointed labour rights and undermined collectivism.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

1 – 10 of 139