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Open Access
Article
Publication date: 16 January 2017

Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance…

15953

Abstract

Purpose

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

Design/methodology/approach

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

Findings

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

Research limitations/implications

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

Originality/value

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 11 May 2022

Grace Nalweyiso, Samuel Mafabi, James Kagaari, John Munene and Ernest Abaho

This paper offers a theoretical explanation to a positive story of a micro enterprise found in Uganda, an African developing country that has successfully managed workplace…

1243

Abstract

Purpose

This paper offers a theoretical explanation to a positive story of a micro enterprise found in Uganda, an African developing country that has successfully managed workplace relationships, its survival and good performance. Specifically, the paper examines multiple theories to explain the practice in this enterprise.

Design/methodology/approach

The study uses storytelling, a form of narrative inquiry embedded in qualitative methodology. Based on in-depth interviews with the owner-manager and employees, a story was developed detailing their practical experience while focusing on the context, actions, results and lessons.

Findings

Findings reveal that micro enterprises that allow free generation of ideas across all levels with optimistic people who reciprocate and work together create a friendly work atmosphere with support for one another, with the ability to amicably resolve conflicts and build trust. More so, theories including social exchange theory, relational cohesion theory, complex adaptive systems theory and cultural historical activity theory help explain the manifestations of relational people management in micro enterprises.

Originality/value

This paper is unique in its use of a positive story showing a practical experience of how workplace relationships are managed in a micro enterprise found in Uganda. In addition, a multi-theoretical perspective is used to explain the manifestations in the story which may be novel in the study context. Thus, a conceptual model is proposed depicting generalized reciprocity, positive emotions, generative leadership and relational agency as antecedents of relational people management with relational agency again mediating the other relationships.

Details

Journal of Work-Applied Management, vol. 15 no. 1
Type: Research Article
ISSN: 2205-2062

Keywords

Open Access
Article
Publication date: 22 June 2023

Sulochana Dissanayake, Roshan Ajward and Dilini Dissanayake

This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms…

1631

Abstract

Purpose

This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms could limit such practices.

Design/methodology/approach

A quantitative approach was followed, in which secondary data from listed firms from 2014 to 2019 were gathered. Descriptive statistics and inferential techniques were performed, which included correlation, ordered logistic regression and 2SLS panel regression analyses.

Findings

The findings indicate that firms use CSR disclosure to conceal managers' opportunistic behaviour via earnings management as an entrenchment strategy and that corporate governance mechanisms could significantly constrain such behaviour.

Research limitations/implications

This study goes beyond the conventional agency theory by incorporating additional theoretical perspectives from stakeholder and legitimacy theories, resulting in a multi-theoretical perspective in conceptualizing the study.

Practical implications

The findings are expected to have significant policy implications, especially in limiting the opportunistic use of CSR disclosures and reducing earnings management practices to safeguard stakeholders' interests and ensure the sustainability of business entities.

Originality/value

The levels of CSR and board governance practices are captured using comprehensive indices. Moreover, earnings management was operationalized using both accrual-based and real earnings management proxies. Furthermore, while addressing an empirical dearth noted, the findings provide significant policy implications for limiting managers' opportunistic and unethical use of CSR disclosures with corporate governance mechanisms.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 5 January 2022

Irina Dovbischuk

The purpose of this paper is to use a theoretical framework to investigate the relationships between different innovation-oriented dynamic capabilities, dynamic resilience and…

7420

Abstract

Purpose

The purpose of this paper is to use a theoretical framework to investigate the relationships between different innovation-oriented dynamic capabilities, dynamic resilience and firm performance among logistics service providers (LSPs) and in-house logistics departments of industrial companies during the coronavirus disease 2019 (COVID-19) pandemic.

Design/methodology/approach

The conceptual theoretical framework relies on the dynamic capabilities framework (DCF) and the relational view (RV), which are rooted in the resource-based view (RBV). It is hypothesized that the dynamic capability to innovate reinforces the dynamic capability to adapt and to recover in highly dynamic and vulnerable environments during the pandemic. This allows LSPs to successfully create new services and respond to the changing market circumstances in terms of logistics service quality (LSQ) and firm performance. Data were collected from 83 LSPs and 30 in-house logistics departments via an online survey. The study determined the general strength and direction of the relationships between latent variables. A correlation analysis was utilized to establish statistical significance of the results.

Findings

In this study, a range of innovation-oriented capabilities for achieving more dynamic resilience were bundled in a conceptual framework and were found to be statistically significant for LSQ and firm performance. They are the capability to distribute new knowledge, to train employees effectively, to develop cross-functional collaboration within the firm, to develop inter-firm relationships with business partners on a long-term basis as well as to learn from rivals, and to pursue a win-win relationship with them.

Research limitations/implications

The results of the study do not imply that the identified capabilities are the only ones relevant to increasing dynamic resilience during the pandemic. In October 2020, the COVID-19 pandemic was at different stages in different countries, so that the level to which firms were affected varied, and although the data were collected during one month only, due to the high dynamics of the pandemic, data were collected during different stages of disruptions, even among respondents in the same country. This study was set in the context of COVID-19, and it could not be proved whether the conceptual framework is generalizable to other crises or particular industries, but it would be worthwhile to examine this in the future. Finally, it was not tested whether LSQ mediates the relationship between innovative capabilities and firm performance during the pandemic.

Practical implications

The results help managers with regard to their strategic and operational decisions in relation with COVID-19. These findings are useful for executives and logistics managers to improve these capabilities to gain a competitive advantage during pandemic and to find their strengths and weaknesses to develop critical capabilities for situations with a high turbulence and dynamic in their environment, and therefore provide a path for improvement.

Originality/value

This paper operationalizes a multi-theoretical conceptual framework in the context of logistics management (LM) and supply chain management (SCM). This conceptual framework was empirically tested.

Details

The International Journal of Logistics Management, vol. 33 no. 2
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 28 March 2023

Khadijeh Momeni, Chris Raddats and Miia Martinsuo

Digital servitization concerns how manufacturers utilize digital technologies to enhance their provision of services. Although digital servitization requires that manufacturers…

2298

Abstract

Purpose

Digital servitization concerns how manufacturers utilize digital technologies to enhance their provision of services. Although digital servitization requires that manufacturers possess new capabilities, in contrast to strategic (or dynamic) capabilities, little is known about how they develop the required operational capabilities. The paper investigates the mechanisms for developing operational capabilities in digital servitization.

Design/methodology/approach

This paper presents an exploratory study based on 15 large manufacturers operating in Europe engaged in digital servitization.

Findings

Three operational capability development mechanisms are set out that manufacturers use to facilitate digital servitization: learning (developing capabilities in-house), building (bringing the requisite capabilities into the manufacturer), and acquiring (utilizing the capabilities of other actors). These mechanisms emphasize exploitation and exploration efforts within manufacturers and in collaborations with upstream and downstream partners. The findings demonstrate the need to combine these mechanisms for digital servitization according to combinations that match each manufacturer’s traditional servitization phase: (1) initial phase - building and acquiring, (2) middle phase - learning, building and acquiring, and (3) advanced phase - learning and building.

Originality/value

This study reveals three operational capability development mechanisms, highlighting the parallel use of these mechanisms for digital servitization. It provides a holistic understanding of operational capability development mechanisms used by manufacturers by combining three theoretical perspectives (organizational learning, absorptive capacity, and network perspectives). The paper demonstrates that digital servitization requires the significant application of building and acquiring mechanisms to develop the requisite operational capabilities.

Details

International Journal of Operations & Production Management, vol. 43 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 5 September 2023

Gregor Pfajfar, Maciej Mitręga and Aviv Shoham

This study aims to conduct a thorough literature review to map current studies on international marketing capabilities (IMCs) applying dynamic capabilities view (DCV). The aim of…

4593

Abstract

Purpose

This study aims to conduct a thorough literature review to map current studies on international marketing capabilities (IMCs) applying dynamic capabilities view (DCV). The aim of this study is to increase the chances for more conceptual and terminological rigor in future research in this particular research area.

Design/methodology/approach

This is a systematic literature review following the established review process of reviews in leading (international) marketing journals. A multilevel analytical approach was adopted, combining inductive coding with deductive coding and following the logic of antecedents-phenomena-consequences.

Findings

Synthesis of 20 rigorously selected previous empirical studies on IMCs applying DCV reveals that academic interest in these capabilities is well justified and growing and there are some well researched antecedents to focal capabilities (e.g. inter-organizational capabilities, outside-in market orientation) as well as their prevalent consequences (e.g. export and innovation performance). There is little knowledge of moderators to these links, especially with regard to consequences. This review illustrates that the current research lacks consistency in how key constructs are defined and measured, provides the guide to future conceptualization and measurement of so-called International Dynamic Marketing Capabilities (IDMCs) and proposes some concrete research directions.

Originality/value

The authors extend prior research in the investigated topic by critically evaluating prior works, providing improved conceptualization of IDMCs as well as concrete research agenda for IDMCs structured along recommendations for Theory, Context and Methods (TCM framework).

Open Access
Article
Publication date: 3 July 2020

William Carter

This paper aims to develop and argue for a new research path to advance theory on incumbent firm adaptation to discontinuous technological change. Integrating variance and process…

1071

Abstract

Purpose

This paper aims to develop and argue for a new research path to advance theory on incumbent firm adaptation to discontinuous technological change. Integrating variance and process epistemologies, implications of distinguishing a firm's capacity to adapt from their adaptive choices are highlighted.

Design/methodology/approach

The concepts and argument presented are based on an extensive review and synthesis of the literature on the phenomenon.

Findings

Distinguishing resource-based capacity variables and behavioral-based choice variables can fuel progress in the literature on incumbent adaptation to technological changes. More attention is needed on the direct, proximate determinants of what occurs in the process of adaptation, e.g. the intermediate choices to adapt, the timing of adaptive actions and the selection of a means for adapting. Work must then associate specific choices with performance outcomes to complete both sides of the mediated cause-effect model connecting characteristics of the decision issue to performance.

Originality/value

Most studies toward understanding how incumbent firms adapt to discontinuous technological innovation have used variance analyses to identify firm and technology characteristics that explain adaptation outcomes. Focusing on characteristics and content, however, does not adequately explain why or how firms adapt. Scholars thus continue to lament the lack of clear, practical theory. I contend one heretofore unaddressed reason for this dissatisfaction is that too much of the research base neglects the importance of understanding choices and the factors affecting them.

Content available
Article
Publication date: 13 February 2009

Peter van Baalen and Irma Bogenrieder

1717

Abstract

Details

Journal of Organizational Change Management, vol. 22 no. 1
Type: Research Article
ISSN: 0953-4814

Open Access
Article
Publication date: 29 January 2024

Aziza Naz, Nadeem Ahmed Sheikh, Saleh F.A. Khatib, Hamzeh Al Amosh and Husam Ananzeh

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database…

Abstract

Purpose

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research.

Design/methodology/approach

Through a systematic review, this study focuses on identifying and summarizing trends in publications over the years, the journal outlets, geographical contexts, research methodologies, the temporal evolution of theories and the specific constructs under investigation.

Findings

Earlier empirical studies suggest that corporate governance enhances integrity and transparency in FFs, thereby reducing EM practices. Contrarily, compliance with International Financial Reporting Standards (IFRS) seems to offer managers more opportunities for convenient EM rather than restricting such practices. Notably, corporate social responsibility (CSR) practices do not appear to mitigate EM practices consistently. The literature, however, reveals inclusive results and areas requiring deeper exploration for more definitive results. For instance, certain corporate governance mechanisms, such as family-specific social and cultural business characteristics, subjective measures of family businesses, behavioral approaches to family owners' decision-making and directors' personal, psychological and social factors, remain largely untested. Additionally, there is a notable research gap concerning the relationship between IFRS, capital structure and EM.

Originality/value

This study’s contributions lie in its comprehensive literature review, identification of research trends and gaps, and its potential to guide future research endeavors in the domain of EM practices in FFs.

Details

Journal of Business and Socio-economic Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-1374

Keywords

Content available
Article
Publication date: 15 June 2012

Professor Dr Richard Wilding and Dr Beverly Wagner

813

Abstract

Details

Supply Chain Management: An International Journal, vol. 17 no. 4
Type: Research Article
ISSN: 1359-8546

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