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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

The purpose of the study is to inquire into and to provide an integrated framework of academics’ and practitioners’ conversations on corporate brand alignment.

A systematic literature review (with no time restrictions) was used to identify relevant journal publications from the years 2000 to 2013. Based on the retrieved articles, the Hegelian dialectic triad of “thesis, antithesis and synthesis” was used to inquire into conventional thinking on corporate brand management (i.e. through corporate brand alignment).

The final sample of 59 articles brought to light a theory of corporate brand alignment, its recent contradictions and critiques and scholars’ attempts to unify them into an integrated framework. Three main perspectives emerged, suggesting that corporate brand could be managed through aligned (i.e. thesis), separated (i.e. antithesis) or mixed approaches (i.e. synthesis).

This research considers only English peer-reviewed journal articles retrieved from the EBSCO and WOS databases.

This work proposes a contingency approach to corporate brand management, suggesting that there is no single best way of managing a corporate brand: aligned, separated and mixed approaches can be equally successful. Despite the choice of model (which arises from the analysis of the corporate brand meanings, stakeholders and contexts), three transversal corporate brand management imperatives emerged: the delivery of the corporate brand promise, the co-construction of corporate brand meanings and the recognition of the dynamic nature of corporate brands.

Drawing on the multiplicity of context approach, this study investigates whether female entrepreneurs are more likely than male entrepreneurs to create environmentally oriented organizations. This study aims to examine how context, measured by gender socialization stereotypes and post-materialism, differentially affects the kinds of organizations entrepreneurs choose to create.

To test the hypotheses, this study utilizes Global Entrepreneurship Monitor data from 2009 (n = 17,364) for nascent entrepreneurs, baby businesses owners and established business owners in 47 counties. This study also utilizes the World Values Surveys to measure gender ideologies and post-materialist cultural values at the country level. To test the hypotheses, a logistic multi-level model is estimated to identify the drivers of environmental venturing. Data are nested by countries, and this allows random intercepts by countries with a variance components covariance structure.

Findings indicate that female entrepreneurs are more likely to engage in ecological venturing. Societies with high levels of post-materialist national values are significantly more likely to affect female entrepreneurs to engage in environmental ventures when compared to male entrepreneurs. Moreover, traditional gender socialization stereotypes decrease the probability of engaging in environmental entrepreneurship. Likewise, female entrepreneurs in societies with strong stereotypes regarding gender socialization will more likely engage in environmental entrepreneurship than male entrepreneurs.

The present study uses a gender analysis approach to investigate empirical differences in environmental entrepreneurial activity based on biological sex. However, this research assumes that gender is the driver behind variations in ecopreneurship emphasis between the engagement of males and females in venturing activity. The findings suggest that female entrepreneurs pursuing ecological ventures are more strongly influenced by contextual factors, when compared to male entrepreneurs. Future research can build upon these findings by applying a more nuanced view of gender via constructivist approaches.

This study is one of the few to investigate ecologically oriented ventures with large-scale empirical data by utilizing a 47-country data set. As a result, it begins to open the black box of environmental entrepreneurship by investigating the role of gender, seeking to understand if men and women entrepreneurs equally engage in environmental venturing. And it responds to calls that request more research at the intersection of gender and context in terms of environmental entrepreneurship.

In this chapter, we explore our experiences of co-teaching an undergraduate elementary teacher education class titled, “Teaching Language Arts in FNMI (First Nations, Métis and Inuit) Contexts.” In our curriculum-making for the course, we drew on Narrative Inquiry as pedagogy, as well as on Indigenous storybooks, novels, and scholarship. We chose to work in these ways so that we might attempt to complicate and enrich both our experiences as teacher educators, and the possibilities of what it means to engage in Language Arts alongside Indigenous children, youth, and families in Kindergarten through Grade 12 classrooms. Thus, central to this chapter will be reflection on our efforts to co-create curriculum alongside of students – considered in their multiplicity also as pre-service teachers, mothers, fathers, brothers, sisters, daughters, sons, etc. – in ways that honored all of our knowing and experience. The relational practices inherent to Narrative Inquiry and Indigenous approaches to education, such as the creation and sharing of personal annals/timelines and narratives, along with small and large group conversations and talking circles are pedagogies we hoped would invite safe, reflective, and communal spaces for conversation. While certainly not a tension-free process, all of the pedagogical choices we made as teacher educators provide us the opportunity to attend to the relational and ontological commitments of Narrative Inquiry, to the students in their processes of becoming, to Indigenous worldviews, and to the responsibilities of the Alberta Language Arts curriculum.

The role of women in Pakistani society – largely embedded in its patriarchal socio–cultural environment – has important implications for women’s entrepreneurial activity in the country. This study aims to investigate and analyse the influence of informal institutional factors on women’s entry into entrepreneurship in Pakistan, and determine how women exercise agency to cope with the constraints posed by such factors.

A qualitative approach is used to explore the normative context and lived experiences of women entrepreneurs in relation to the influence of socio–cultural beliefs and attitudes on their entrepreneurial career choices.

The findings suggest that women’s entrepreneurial career choices both revolve around and are shaped by a complex interplay of socio–cultural influences. Pakistani women entrepreneurs exercise their agency as a means of negotiating gender roles within both household and society, using religious descriptions as a means to justify their entrepreneurial activity.

While every effort has been made to ensure that the data were objectively interpreted, and the derived findings were robustly analysed, the research team acknowledges the many difficulties associated with adopting a social constructionist approach. As articulated by Fletcher (2011), the key issues of contextual objectivity (i.e. where the researcher judges what is important), reflexive turn (the need for the researcher to constantly reconnect with the subject) and potential multiplicity of contexts (the various contextual and potentially conflicting influences on the researcher) presents ongoing challenges for researchers in this field.

This study offers valuable insights into the impact of the informal (socio–cultural) institutional factors on women’s entrepreneurial activity, opening up new avenues for further research. The study also contributes to the women’s entrepreneurship literature from the perspective of an Islamic developing country.

The purpose of this paper is to examine how rural entrepreneurship is discussed by analyzing articles in the leading journals of the two main research fields, entrepreneurship studies, and rural studies, through the concept of rural proofing.

The systematic literature review centers on the two main fields where rural entrepreneurship is studied and covers papers in nine leading journals in entrepreneurship studies and two leading journals in rural studies, between the years 1989 and 2020. In total, 97 papers were reviewed and we utilize and operationalize the rural proofing concept based on Fahmy et al.'s (2004) 3 characteristics of rural: remoteness, accessibility, and rural locale and sense of place. The authors take stock of the dimensions of rural proofing addressed within each of the research fields to find similarities and differences; that is, if articles are rural proofed (or not) when discussing rural entrepreneurship.

The classification of articles across the three dimensions of rural proofing shows that the field of rural entrepreneurship is being addressed mainly in the dimensions of remoteness and accessibility, while few authors in rural studies journals give priority to the rural locale and sense of place dimension. The results of the authors' review reveal that out of a total of 97 articles on rural entrepreneurship, 56 articles address at least one dimension of rural proofing and 41 articles do not address any dimension. Among the 41 articles not rural proofed, rurality is not problematized when discussing rural entrepreneurship. Instead, the authors focus on specific topics such as social capital, community entrepreneurship/networks, entrepreneurs'/farmers' identity, illegality in rural areas, and institutional framework. The number of non-rural-proofed articles in entrepreneurship journals is almost double that in rural studies journals. This means that authors in entrepreneurship journals do not problematize rurality to the same extent as authors in rural studies journals when addressing rural entrepreneurship.

The authors emphasize the need for increased cross-fertilization between the fields of entrepreneurship and rural studies as an avenue to develop the entrepreneurship field in the direction towards rural proofing. A close collaboration with academia and policymakers is essential to promote interdisciplinary research in order to make a distinctive contribution to rural development. Scholars in either of the two fields will benefit from our review and identification of similarities and differences in the research. The review is one step towards promoting a closer dialog between the two fields.

Previous reviews have focused mainly on what rural entrepreneurship entails (e.g. what topics are discussed) rather than how rural entrepreneurship is discussed. This paper centers on the differences and similarities of the two main fields and provides an in-depth qualitative analysis of how rural entrepreneurship is discussed by utilizing the rural proofing concept.

This chapter explores whether, and how, video reflections used across three contexts in teacher education (video case-study reflections, self-reflections, and Collaborative Peer Video Analysis reflections) result in teachers’ greater depth and breadth of reflective ideas about literacy assessment practices as compared to their reflections in just one context.

This qualitative case study of 18 teachers tracks their reflective content over time, and uses emergent coding and constant comparative methods to identify patterns in the breadth and depth of teachers’ reflections across three contexts: video case studies, self-reflections, and Collaborative Peer Video Analysis.

Teachers demonstrate greater depth and breadth of reflection across the three contexts, as compared to any one context. Three patterns were identified that describe how teachers develop depth of reflection across these contexts: identifying problems, shifting learning, and transferring learning to novel contexts. Two patterns were identified that describe how breadth of reflection occurred across these contexts: broad array of ideas for a specific topic and a broad range of topics.

Teacher educators can use a three-pronged approach to video reflection to promote depth and breadth of teachers’ reflections. Opportunities should also be provided across time, and prompts should be provided for guiding reflection to support breadth and depth of teachers’ analyses.

This study aims to investigate the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those changes affected the risk management practices.

This study deploys a qualitative methodology with a case study design. The data are collected from multiple sources such as semi-structured interviews, documents and website analyses.

The COVID-19 pandemic has resulted in an institutional change in the Bahraini insurance sector. Pre-COVID-19, the professional logic was the dominant institutional logic. Then, the COVID-19 pandemic and its related uncertainties made the economic logic the most dominant logic. Accordingly, risk officers are currently responding to the crisis by being more risk-averse than risk managers. This study presents an inclusive institutional understanding of risk management as informed by the professional logic and socio-political and economic logics.

This study has implications for regulators and insurance customers by giving a snapshot of how insurers’ risk officers respond to the COVID-19 pandemic, which can help envisage their plans and actions.

This study contributes to risk management and institutional logics literature by illustrating how changes in risk management practices in emerging markets are an operational manifestation of sustaining profits and maintaining the positions of risk officers. This extends the risk management literature by bringing early evidence from an emerging market regarding risk officers’ behaviours and control plans during the COVID-19 pandemic. Moreover, this study extends the institutional logics literature by exploring the micro-level impacts of logics in an emerging insurance market.

The need for a firm’s business strategy to be responsive to the institutional contexts of emerging markets is well-established in the literature. Often, however, strategic responsiveness is impeded by defining institutional contexts as country-level aggregations (macro-level) and glossing over sub-national variations (micro-level). The purpose of this paper is to investigate micro-level contexts that can defy macro-level assumptions of economic rationality.

As a research site, the motivations of street vendors in Mexico City are analyzed in terms staying in one sub-national context, the informal sector, as opposed movement to another, the formal sector. Unanticipated reluctance to move from one context to another is defined as stickiness.

Sub-national institutional contexts are found to be sticky, with less movement between informal and formal sectors than would have been anticipated. Unexpectedly, it is found that a significant number of street vendors prefer the hardship of the informal sector to the relative security of the formal sector.

International business research makes assumptions about the growth narrative of emerging markets, often characterizing a growing middle class as a rising tide that lifts all boats. In terms of further research on adapting strategy, however, assumptions of rational expectations ought to be tempered, as demonstrated by the stickiness of the informal sector.

A contribution is made to the international business literature by showing that macro-level assumptions about institutional context based on rational expectations of wealth-maximizing behavior in emerging markets may result in an incomplete view of institutional context. Ultimately, adaptation of strategy could be impaired as a result.