Search results

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.

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.

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.

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.

Scholars highlight the lack of research that explains the mechanisms leading to knowledge sharing, which appears complex and involves many variables. The primary aim of this study is to investigate the direct effect of organizational support for innovation on job crafting behaviors and knowledge sharing. The second objective is to assess the mediating role of job crafting in the relationship between organizational support for innovation and knowledge sharing. The third aim is to compare the direct effects of organizational support for innovation on job crafting behaviors and knowledge sharing between teleworkers and office workers.

Based on an empirical study involving 193 teleworkers and 191 office workers, the structural equation modeling method was employed to examine the direct and indirect effects of organizational support for innovation on knowledge sharing via job crafting behaviors. The comparison between teleworkers and office workers was investigated using a multigroup approach in AMOS software. This research is grounded in the conservation of resources theory and social exchange theory to elucidate these relationships.

The results indicate that organizational support for innovation has a positive influence on job crafting activities, manifested by the increase in structural and social resources, as well as the amplification of work-related challenges. The results also indicate that organizational support for innovation directly promotes knowledge sharing behavior and indirectly through job crafting. Furthermore, the findings reveal that these effects on job crafting and knowledge sharing are stronger among teleworkers compared to office workers.

The study has limitations. Its cross-sectional design does not establish causality, potentially leading to common method variance. However, after implementing many procedural and performing statistical tests, common method variance was not significant in this research. Replicating the study longitudinally would be valuable. Additionally, considering personality traits and technology characteristics in job crafting behaviors would be beneficial. Lastly, the study focuses only on accountants and predates COVID-19, which may impact its findings and generalizability.

The study’s findings underscore the practical significance of supporting innovation and fostering job crafting to enhance knowledge sharing, particularly for remote workers. It highlights that the extent of employees’ engagement in job crafting depends on the level of innovation support provided in their workplace. To mitigate potential negative outcomes such as increased absenteeism, reduced productivity and retention challenges, organizations could benefit from training supervisors to prioritize and encourage job crafting and knowledge sharing behaviors among employees, especially in telework settings. Ensuring alignment between organizational messaging and managerial attitudes is crucial. Without autonomy or flexibility for job crafting, the positive effects of organizational innovation support may be limited.

This study contributes to the literature by demonstrating that job crafting behaviors serves as mechanisms between organizational support for innovation and knowledge sharing. The findings further advance the literature by revealing three psychological and motivational processes that may explain this relationship, particularly when comparing teleworkers to office workers. Our results reveal that the effect of organizational support for innovation on job crafting and knowledge sharing is stronger among workers who telework compared to office workers. This advances the theory of conservation of resources, especially the significance of resource gains, particularly in contexts where employees need resources, such as in telework.

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North. Given the opposing trends since the late 20th century and the widespread adherence of internationally recognised labour standards in CSR codes, standards, and reporting frameworks, questions arise about the disparity between CSR rhetoric and practice regarding the collective rights of in-house employees. The paper further explores the tendency in CSR scholarship to overlook violations of collective rights for in-house employees in the global North.

To examine whether there is an elective affinity between the rise of CSR and the decline of organised labour, the paper uses a discursive institutionalism approach, providing a meta-theoretical analysis of academic literature on internal CSR. A scoping review methodology was used to identify relevant literature and compile it into an empirical corpus for a metatheoretical analysis. The empirical corpus, consisting of 38 articles, was generated through a Google Scholar (GS) search guided by the following questions: (1) What are the dominant conceptual framings of internal CSR? (2) What are the dominant roles and practical aspects of internal CSR?

The paper identifies two key disparities in the literature: (1) between rhetoric and practice regarding the collective rights of in-house employees in the global North and (2) between the extensive CSR research on violations of collective rights of value chain workers and the limited attention to in-house employees’ collective rights. The analysis highlights two factors contributing to these disparities: the integration of internal CSR into the corporate managerial toolbox and the distinction in CSR discourse between core labour standards and workplace issues. The analysis shows that internal CSR has an elective affinity with the decline of organised labour.

While scoping reviews are often standalone studies, this paper used the methodology for its stated purpose. Limitations include the broad span of internal CSR across various academic fields and reliance solely on GS. Measures taken to enhance inclusivity were unlimited review period, refined inclusion criteria and keywords during the selection process and cross-checks of cited articles.

Considering the implications of the decline of organised labour on workers’ collective voice, poverty and the distribution gap in wealth and income, this paper suggests that for CSR to play a significant role in advancing sustainable social justice, scholars and practitioners should look at ways to reduce the disparity between rhetoric and practice regarding employees’ voice and collective rights.

The paper lays the foundation for a better understanding of the potential links between internal CSR and the decline of organised labour. It addresses a gap in the literature on the interrelations between CSR and organised labour in the global North and proposes root causes of this gap. This contribution enriches the scarce literature exploring the potential elective affinity between CSR and transformations in the global economy and labour markets since the late 1980s. Finally, the paper deepens the understanding of the implications of CSR for employees’ collective rights and voice as well as for organised labour.

This study aims to explore the attraction, influence and persuasive effect of advertising (with or without metaphor) across different types of hotels (luxury vs. budget hotels).

Two independent variables – namely, the hotel category (luxury versus budget) and the use of rhetorical figures (text with metaphors versus text without metaphors) – serve as the basis for the investigation. The research design is a 2 × 2 within-subjects construct based on eye-tracking methodology complemented by questionnaire-based data collection. Participants were engaged with hotel advertisements under four specific conditions, each reflecting a distinct combination of the two independent variables.

The findings reveal the augmented attention-grabbing prowess of advertisements that use metaphors compared to those that do not. Furthermore, the study findings reveal that the hotel category significantly influences the efficacy of advertising; advertisements promoting luxury hotels were found to stimulate superior impression recall, garner higher customer affinity and prompt a more potent intention to patronize the hotel. Finally, the study shows that neither congruent nor incongruent pairings of visual (budget or luxury hotel) and verbal elements (with or without metaphor) yield additional advertising benefits.

This research addresses the limited empirical guidance available for hotel operators at various levels regarding the design of advertisements incorporating rhetorical devices. It highlights the potential benefits of using figurative rhetoric, especially metaphors, in advertising for both budget and luxury hotels. The study reveals a notable correlation between hotel category, particularly luxury offerings, and customer attention, retention, preference and intention to visit. Furthermore, it encourages hotel operators, regardless of their hotel’s ranking, to incorporate metaphorical language into their advertising designs, underscoring the need for strategic integration in overall advertisement planning.

Using high-resolution online eye-tracking technology, this study innovatively examines the influence of hotel category and rhetorical devices on the effectiveness and attention-grabbing potential of advertisements. Through this approach, the study seeks to offer valuable managerial and advertising insights for those involved in hotel marketing.

This study aims to explore how CEO narcissism drives investment in corporate social responsibility (CSR) and its mediating mechanism.

This study includes panel regression based on archival data.

CEO narcissism leads to signaling of organizational virtuous orientation that results in increase in CSR investment.

Relevance of CEO traits on CSR remains unexplored in emerging markets context, especially the underlying mechanism. This study uncovers these mechanisms.

Leveraging signalling theory and institutional environment theory, this study aims to examine how the entrepreneurial orientation of emerging market firms impacts initial public offering (IPO) performance.

The authors conduct regression analysis based on archival data from 312 firms’ IPOs in India.

The results in the Indian context suggest it differs from IPO performance in developed markets. In an emerging market context, the findings suggest that only competitive aggressiveness is valued by investors in IPOs. The findings further show that proactiveness and autonomy negatively influence IPO underpricing.

The research propositions imply that, owing to institutional voids in emerging markets, investors’ risk propensity and, hence, rewarding a firm’s entrepreneurial orientation differ from those in developed markets.

Extant literature has given limited attention to the dynamics of entrepreneurial orientation and the effect of each dimension of entrepreneurial orientation on IPO performance in emerging markets.

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

This paper is intended as an original contribution to researching ESG from a PR perspective, as well as offering a case study of the use of letters as a mode of corporate communication.

The methodology is interdisciplinary but is centred on a critical discourse analysis of the organizational rhetoric on ESG in the annual letters of BlackRock CEO Larry Fink from 2018 to 2023. The article also considers the content of the BlackRock letters alongside the campaign rhetoric deployed by opponents to ESG over the same period.

The analysis of the letters showed up a difference in tempo and tone between the courteous, collaborative and somewhat “corporate” style of text in the Fink letters and the more urgent and confrontational tone of opponents that adopted a populist line of argumentation against ESG in general and Larry Fink and BlackRock in particular.

While advantages can accrue to CEOs and corporations for speaking out on issues, there are also perils awaiting in the contemporary environment for opinion. The findings suggest it is also important to gauge the intensity of cultural and political division in society when speaking out on contentious issues and make a judgement on whether to proceed based on that analysis. Moreover, in countries where the middle ground of public opinion has eroded, ideology and cultural affiliations can prevail instead of openness to argument and counter-argument on topics such as climate change.

The paper presents a fresh case study of a CEO who has been prominent in shaping the discourse on ESG, which has itself become is a matter of contemporary relevance to public relations. The findings offer original insights that are additive to existing guidance and criteria for CEOs deciding to speak out on issues on behalf of their organizations.

This paper aims to critically examine how dual-listed multinational enterprises (MNEs) that are embedded across multiple national contexts interact with other actors to shape the diversity, equality and inclusion (DEI) narrative, outcomes and the associated dynamics of social change in the mining industry.

The authors use data from the publicly available sustainability reports of two global mining conglomerates with dual-listing structure, Rio Tinto and Anglo American, alongside prevalent DEI regulations in the UK, Australia and South Africa to understand how DEI discourse and practice and the corresponding role of key actors have evolved since 2015. The authors combine a case study approach with topic modelling and qualitative content analysis to critically analyse the linkage between actors’ stated posture and actions in their DEI field and their impact upon various exchange relationships within the mining industry exchange field over the period 2015–2021.

The analysis revealed three broad phases of evolution in the DEI involvement of the MNEs emphasizing on diversity, equality and inclusion, respectively. Both firms progressed at a different pace across the three phases highlighting the need for a systemic perspective when addressing DEI concerns.

This paper is one of the earliest to adopt an issue and exchange field perspective towards examining the complexity of DEI. Taking a critical performative stance, the authors argue that for improving convergence between MNEs’ DEI rhetoric and reality and to advance DEI in new ways organizations and policymakers must devise structural interventions in the DEI field that substantively impact MNEs’ industry exchange field relationships.

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.