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Article
Publication date: 15 June 2018

Victoria C. Edgar, Matthias Beck and Niamh M. Brennan

The UK private finance initiative (PFI) public policy is heavily criticised. PFI contracts are highly profitable leading to incentives for PFI private-sector companies to…

2696

Abstract

Purpose

The UK private finance initiative (PFI) public policy is heavily criticised. PFI contracts are highly profitable leading to incentives for PFI private-sector companies to support PFI public policy. This contested nature of PFIs requires legitimation by PFI private-sector companies, by means of impression management, in terms of the attention to and framing of PFI in PFI private-sector company annual reports. The paper aims to discuss this issue.

Design/methodology/approach

PFI-related annual report narratives of three UK PFI private-sector companies, over seven years and across two periods of significant change in the development of the PFI public policy, are analysed using manual content analysis.

Findings

Results suggest that PFI private-sector companies use impression management to legitimise during periods of uncertainty for PFI public policy, to alleviate concerns, to provide credibility for the policy and to legitimise the private sector’s own involvement in PFI.

Research limitations/implications

While based on a sizeable database, the research is limited to the study of three PFI private-sector companies.

Originality/value

The portrayal of public policy in annual report narratives has not been subject to prior research. The research demonstrates how managers of PFI private-sector companies present PFI narratives in support of public policy direction that, in turn, benefits PFI private-sector companies.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 17 October 2016

Philip Mark Linsley, Alexander Linsley, Matthias Beck and Simon Mollan

The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary…

1988

Abstract

Purpose

The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary Douglas, as a suitable theory base for undertaking cross-cultural accounting research. The social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant dialogues. Further, it is a dynamic theory able to take account of cultural change.

Design/methodology/approach

The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.

Findings

Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the behaviours of different social groups and is not open to the same criticisms as Hofstede’s work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and the UK provide an explanation of the variations in the comparative experiences of financialization.

Originality/value

Neo-Durkheimian institutional theory has been used in a wide range of contexts; however, it has been little used in the context of accounting research. The adoption of the theory in future accounting research can redress a Hofstedian-bias in accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 June 2001

Lynn T. Drennan and Matthias Beck

When the first full round of teaching quality assessments (TQAs) was completed by the UK funding councils, the older universities had gained the largest percentage of the…

2315

Abstract

When the first full round of teaching quality assessments (TQAs) was completed by the UK funding councils, the older universities had gained the largest percentage of the higher grades of assessment, while the new universities had the highest share of the lower grades. This pattern repeated itself, with minor variations, during later assessments. Utilising data from the Times Higher Education Supplement league tables for all UK universities (THES, 2000), covering the years 1993‐2000, this paper examines the relationship between TQA results, reputational factors, and resourcing indicators. Concludes that league tables may be instrumental in perpetuating the divide between the old and new university sectors, by failing to acknowledge the diverse missions of the institutions. We suggest that it may be more useful to group universities by set criteria which would allow for more meaningful comparisons.

Details

Quality Assurance in Education, vol. 9 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 1 September 2000

Jonathan C. Morris

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within…

29238

Abstract

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

Details

Management Research News, vol. 23 no. 9/10/11
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 1 June 2011

Russell Mannion, Sally Brown, Matthias Beck and Neil Lunt

The National Health Service (NHS) Local Improvement Finance Trust (LIFT) programme was launched in 2001 as an innovative public‐private partnership to address the…

2028

Abstract

Purpose

The National Health Service (NHS) Local Improvement Finance Trust (LIFT) programme was launched in 2001 as an innovative public‐private partnership to address the historical under‐investment in local primary care facilities in England. The organisations from the public and private sector that comprise a local LIFT partnership each have their own distinctive norms of behaviour and acceptable working practices – ultimately different organisational cultures. The purpose of this article is to assess the role of organisational culture in facilitating (or impeding) LIFT partnerships and to contribute to an understanding of how cultural diversity in public‐private partnerships is managed at the local level.

Design/methodology/approach

The approach taken was qualitative case studies, with data gathering comprising interviews and a review of background documentation in three LIFT companies purposefully sampled to represent a range of background factors. Elite interviews were also conducted with senior policy makers responsible for implementing LIFT policy at the national level.

Findings

Interpreting the data against a conceptual framework designed to assess approaches to managing strategic alliances, the authors identified a number of key differences in the values, working practices and cultures in public and private organisations that influenced the quality of joint working. On the whole, however, partners in the three LIFT companies appeared to be working well together, with neither side dominating the development of strategy. Differences in culture were being managed and accommodated as partnerships matured.

Research limitations/implications

As LIFT develops and becomes the primary source of investment for managing, developing and channelling funding into regenerating the primary care infrastructure, further longitudinal work might examine how ongoing partnerships are working, and how changes in the cultures of public and private partners impact upon wider relationships within local health economies and shape the delivery of patient care.

Originality/value

To the authors’ knowledge this is the first study of the role of culture in mediating LIFT partnerships and the findings add to the evidence on public‐private partnerships in the NHS.

Details

Journal of Health Organization and Management, vol. 25 no. 6
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 1 December 2005

Rory Sullivan

1797

Abstract

Details

Corporate Governance: The international journal of business in society, vol. 5 no. 5
Type: Research Article
ISSN: 1472-0701

Article
Publication date: 1 June 1999

Klaus W. Grewlich

Argues a common framework is needed to help e‐commerce stakeholders implement high quality governance in the emerging global information society. Considers essentials for…

Abstract

Argues a common framework is needed to help e‐commerce stakeholders implement high quality governance in the emerging global information society. Considers essentials for good governance that revolve around sovereignty, regulation of markets, safeguarding access and competition and various other related areas.

Details

info, vol. 1 no. 3
Type: Research Article
ISSN: 1463-6697

Keywords

Article
Publication date: 2 November 2020

Beke Vogelsang and Matthias Pilz

The purpose of this paper is to analyse the qualification measures of 12 German multi-national companies (MNCs), all of which are present in China, India and Mexico. In…

Abstract

Purpose

The purpose of this paper is to analyse the qualification measures of 12 German multi-national companies (MNCs), all of which are present in China, India and Mexico. In particular, the transfer of dual initial training practices and further training measures are investigated. It examines the impact consistent training strategies across national borders have emerged in German companies or local arrangements have developed despite identical internal influencing factors.

Design/methodology/approach

Because of its design, the focus is on the external factors that influence the companies’ training measures. However, an exploratory approach was followed. To pursue the research question face-to-face expert interviews were conducted with 46 training managers in 12 active companies in all 3 countries. The interviews were completely transcribed and evaluated using qualitative methods.

Findings

The analysis shows that it is not internal company factors but country-specific contextual factors that influence training measures and that companies cannot act in the same way worldwide.

Research limitations/implications

The study is based on 12 MNC and only analyses the blue-collar area. Therefore, it would have to be evaluated whether a similar analysis would result from a survey of other companies in different sectors or whether the differences in terms of training and further training measures would then be even greater.

Practical implications

The study supports the internationalization strategies of MNC by providing first-hand empirical results concerning recruitment and training of blue colour workers on an intermediate skill level. It gives evidence on the need of national adaptation in the process of transferring training cultures from countries of origin into the host countries. More attention must, therefore, be paid to external factors when developing and implementing training measures.

Social implications

The economic development in many countries includes an expansion of foreign investments. MNC provides employment and income for workers and their families. However, successful foreign investments also include sustainable recruitment and training strategies of the local workforce. The results of the study support policymakers to guide and support foreign companies to develop successful Human Resource Management strategies in the host countries.

Originality/value

This paper is original because due to the research design the internal factors are kept largely constant and the external influencing factors are singularly focused in detail. Therefore, this procedure makes it possible to investigate whether consistency training strategies across national borders have emerged in German companies or local arrangements have developed despite identical internal influencing factors.

Details

European Journal of Training and Development, vol. 45 no. 4/5
Type: Research Article
ISSN: 2046-9012

Keywords

Book part
Publication date: 28 April 2021

Alma M. Rodríguez-Sánchez

We are living in turbulent and uncertain times and organizations need to struggle with these circumstances in order to achieve their goals. More than ever, resilience…

Abstract

We are living in turbulent and uncertain times and organizations need to struggle with these circumstances in order to achieve their goals. More than ever, resilience capacity is an added value that organizations need to build to respond to obstacles in these challenging times. Resilience is a capacity of individuals, teams, organizations, communities, even society, that make them to overcome setbacks (such crises, changes, or turbulences) in a way that they not only survive but emerge even stronger. Previous research on resilience at different range of settings and groups show that resilience is a capacity that can be trained or build up. Therefore, the goal of this chapter is to review the main lines of action available to organizations that want to foster resilience at work. The chapter will review theoretical research on workplace resilience, and empirical research that links Human Resources Management and workplace resilience. Aspects covered include the role that corporate social responsibility toward employees, career development or work–family balance have in developing resilience. The chapter closes with a discussion of some practical guidelines for HR managers and practitioners.

Details

Work Life After Failure?: How Employees Bounce Back, Learn, and Recover from Work-Related Setbacks
Type: Book
ISBN: 978-1-83867-519-6

Keywords

Article
Publication date: 28 October 2014

Joachim Schauß, Bernhard Hirsch and Matthias Sohn

This paper aims to examine how balanced scorecard (BSC) users change their judgement processes according to qualitative changes in the BSC. Prior experimental studies have…

1313

Abstract

Purpose

This paper aims to examine how balanced scorecard (BSC) users change their judgement processes according to qualitative changes in the BSC. Prior experimental studies have found that decision-makers do not fully adapt their judgements according to changes in financial reports, known as functional fixation. Although previous research has examined functional fixation in several management accounting-related disciplines, the research has not been completely successful in developing a deeper understanding of the cognitive processes that are responsible for the occurrence of this judgemental bias.

Design/methodology/approach

To fill this gap, a combination of structural modelling and a process tracing method that monitors participants’ information acquisition to better understand the underlying cognitive processes that affect BSC users’ judgements is used.

Findings

Overall, the results indicate that functional fixation is present both from an input–output (structural modelling) and a process tracing perspective. Stable general individual differences, particularly in terms of intuitive versus deliberative preferences in decision-making, influence the probability of functionally fixated behaviour. Additionally, previous findings concerning the over-reliance on financial information in the BSC setting is replicated. Using process data, it was found that BSC users rely more on financial measures than on non-financial measures in the pre-decisional phase of exercising their judgement.

Originality/value

This paper contribute to management accounting research on the BSC by investigating two cognitive biases (functional fixation and overreliance on financial measures) from an input–output and a process tracing perspective.

Details

Journal of Accounting & Organizational Change, vol. 10 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

1 – 10 of 38