Search results

This study examines the nature of the relationship between board structures (BSs) and intellectual capital (IC) of banks in Africa.

Using annual data from financial statements of 366 banks from 26 African countries from 2007 to 2015, the study estimates IC using the value-added intellectual coefficient (VAIC) and BSs using board size, board independence and board gender diversity. The system generalized method of moments and panel-corrected standard error estimation strategies are used to estimate panel regressions.

There is a significant negative relationship between board independence and intellectual capital. The results also indicate that the IC of banks does not depend on board size and board gender diversity.

The study's findings provide evidence of the extent to which BSs have been instituted to support investments in intellectual capital as a means of improving the performance of banks in Africa.

This study provides some empirical evidence from Africa's banking sector to justify that banks with better IC have boards that are less independent. This study is one of the few studies that employs many countries' data.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

The purpose of this paper is to synthesize the existing evidence on leadership that best matches nursing home care, with a focus on behaviors, effects and influencing factors.

A narrative review was performed in three steps: the establishment of scope, systematic search in five databases and assessment and analysis of the literature identified.

A total of 44 articles were included in the review. The results of the study imply that a stronger focus on leadership behaviors related to the specific context rather than leadership styles could be of added value in nursing home care.

Only articles applicable to nursing home care were included. The definition of “nursing home care” may differ between countries. This study only focused on the academic literature. Future research should focus on strategies and methods for the translation of leadership into behavior in practice.

A broader and more conceptual perspective on leadership in nursing homes – in which leadership is seen as an attribute of all employees and enacted in multiple layers of the organization – could support leadership practice.

Leadership is considered an important element in the delivery of good quality nursing home care. This study provides insight into leadership behaviors and influencing contextual factors specifically in nursing homes.

The purpose of this paper is to highlight the potential role that the so-called “toxic triangle” (Padilla et al., 2007) can play in undermining the processes around effectiveness. It is the interaction between leaders, organisational members, and the environmental context in which those interactions occur that has the potential to generate dysfunctional behaviours and processes. The paper seeks to set out a set of issues that would seem to be worthy of further consideration within the Journal and which deal with the relationships between organisational effectiveness and the threats from insiders.

The paper adopts a systems approach to the threats from insiders and the manner in which it impacts on organisation effectiveness. The ultimate goal of the paper is to stimulate further debate and discussion around the issues.

The paper adds to the discussions around effectiveness by highlighting how senior managers can create the conditions in which failure can occur through the erosion of controls, poor decision making, and the creation of a culture that has the potential to generate failure. Within this setting, insiders can serve to trigger a series of failures by their actions and for which the controls in place are either ineffective or have been by-passed as a result of insider knowledge.

The issues raised in this paper need to be tested empirically as a means of providing a clear evidence base in support of their relationships with the generation of organisational ineffectiveness.

The paper aims to raise awareness and stimulate thinking by practising managers around the role that the “toxic triangle” of issues can play in creating the conditions by which organisations can incubate the potential for crisis.

The paper seeks to bring together a disparate body of published work within the context of “organisational effectiveness” and sets out a series of dark characteristics that organisations need to consider if they are to avoid failure. The paper argues the case that effectiveness can be a fragile construct and that the mechanisms that generate failure also need to be actively considered when discussing what effectiveness means in practice.