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Open Access
Article
Publication date: 7 June 2021

Alessandro Lai and Riccardo Stacchezzini

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As…

6440

Abstract

Purpose

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting.

Design/methodology/approach

The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting.

Findings

The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting.

Research limitations/implications

Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions.

Originality/value

The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

Details

Meditari Accountancy Research, vol. 29 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Book part
Publication date: 17 October 2018

Abstract

Details

Toward Permeable Boundaries of Organizations?
Type: Book
ISBN: 978-1-78743-829-3

Open Access
Article
Publication date: 7 July 2022

Kirsi Aaltonen and Virpi Turkulainen

In this study, we develop further understanding of how institutional change is created within a mature and local industry. In this pursuit, we examine how a collaborative large…

2077

Abstract

Purpose

In this study, we develop further understanding of how institutional change is created within a mature and local industry. In this pursuit, we examine how a collaborative large project governance model was institutionalized at an industrial sector-level through both industry-level activities and “institutional projects”.

Design/methodology/approach

This study builds on the foundations of institutional fields and institutional change, suggesting that projects are not only shaped by their contexts but also produce institutional change themselves. We conducted extensive fieldwork on the institutionalization of a collaborative project governance model in Finland.

Findings

The findings illustrate how institutional change in governance of large and complex inter-organizational projects is created at the institutional field level. The institutionalized collaborative project governance model includes aspects of both relational and contractual governance. The change was facilitated by temporal links between the institutional projects as well as vertical links between the institutional projects and the field-level development programs.

Originality/value

This is one of the first studies to address how a collaborative large project governance model becomes the norm at the institutional field level beyond the boundaries of an individual project or organization.

Details

International Journal of Operations & Production Management, vol. 42 no. 8
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 26 August 2020

Michael Habersam, Martin Piber and Matti Skoog

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and…

1188

Abstract

Purpose

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time.

Design/methodology/approach

The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted.

Findings

Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before.

Research limitations/implications

Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms.

Practical implications

When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level.

Originality/value

This is a unique longitudinal case study of the Austrian HES and its public universities in transition.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 4 July 2020

Sarah Van Duijn

In multi-sited ethnography, “following” (of, e.g. persons, objects and events) is used as a device to structure fieldwork. The purpose of this paper is to problematize and…

8347

Abstract

Purpose

In multi-sited ethnography, “following” (of, e.g. persons, objects and events) is used as a device to structure fieldwork. The purpose of this paper is to problematize and substantiate the notion of following, illustrating that, when adopting a “following” strategy, the endless number of potential trails one could follow may lead a fieldworker to be both everywhere and nowhere at once.

Design/methodology/approach

This paper is based on the experiences and insights derived from a multi-sited ethnography of the strategic collaborations that emerged after the Dutch healthcare reform of 2015. Fieldwork was conducted between 2015 and 2017, and consisted of participant observations, shadowing and interviews.

Findings

An approach well suited to studying the contemporary problems that cut across organizational boundaries, multi-sited ethnography is both valuable and more challenging due to: (1) the continuous need to negotiate access, which stimulates the researcher to reflect on his or her positionality in the field; (2) the inevitable pressure it puts on a researcher to “unfollow” their field(s) and to regain critical distance and (3) its perplexing ability to highlight the lack of a whole, unveiling instead a plethora of perspectives across sites which may or may not align.

Research limitations/implications

This paper ends with three key considerations for future multi-sited research endeavours.

Originality/value

Although the metaphor of following can help to structure fieldwork, the practice of following in multi-sited ethnography is not as straightforward as it appears: there are countless potential “paths” to follow, and researchers themselves must decide which trails to choose and when to step back and “unfollow” their field(s).

Details

Journal of Organizational Ethnography, vol. 9 no. 3
Type: Research Article
ISSN: 2046-6749

Keywords

Open Access
Article
Publication date: 10 December 2020

Desiree Valeria Ukobitz

Three-dimensional (3D) printing (3DP) offers a promising value proposition across multiple manufacturing industries. Despite the variety of production benefits the technology…

3869

Abstract

Purpose

Three-dimensional (3D) printing (3DP) offers a promising value proposition across multiple manufacturing industries. Despite the variety of production benefits the technology entails, its rate of adoption is still low compared to industry forecasts. In face of this challenge, industry as well as academia requires more information and guidance. This review aims to examine the characteristics of the existing body of research on the organizational adoption of 3DP as well as its underlying theoretical concepts. The most common criteria driving adoption will be derived, such as to facilitate the managerial decision-making process. Pathways for future research will be presented.

Design/methodology/approach

This study underlies a bibliometric literature review and additionally applies content analysis to systematically investigate the existing body of research and group decision criteria along the four major pillars of strategic decision-making.

Findings

The contributions of this paper are threefold. First, the bibliometric analysis reveals interesting aspects of the existing body of research. The most prominent characteristics of the contemporary literature are reflected along descriptive indicators, such as industry, method, model, origin, research outlet or adoption drivers, thus granting relevant insights into academia and practice. Second, the most notable adoption models are carefully analyzed on their inherent attributes and their application fit for the context of organizational 3DP adoption. Findings, for instance, revealed the dominance of diffusion of innovation (DOI) across the existing body of research and divulge that this construct is generally applied in combination with user-centered decision frameworks to yield more precise results. Third, an ample range of opportunities for future research are detected and thoroughly explained. Among others, the authors identified a clear lack of information on the impact environmental variables and contingency factors exerted on the organizational adoption of 3DP. Guidance in relation to the sourcing of industry data, usage of adoption frameworks and avenues for future scientific projects is supplied.

Originality/value

This study represents the first semi-systematic literature review on the organizational adoption of 3DP. Thus, it not only offers a valuable evaluation guide for potential adopters but also determines a future research agenda.

Details

Journal of Manufacturing Technology Management, vol. 32 no. 9
Type: Research Article
ISSN: 1741-038X

Keywords

Open Access
Book part
Publication date: 2 October 2023

Annette Cerne and Ulf Elg

This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and…

Abstract

This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and sellers attempt to solve these conflicting situations. We do this by identifying competing institutional logics in global market contexts aiming for sustainability values, together with techniques for navigating these competing institutional logics in the organizational field studied. As an empirical illustration, we use a case study of buyers and sellers in two different markets where sustainability has come into focus for their market relationships. This viewpoint allows us to better understand how global market actors deal with the competing institutional logics in their market context. We make three contributions with this research: firstly, we identify the institutional logics in global markets towards sustainability; secondly, we demonstrate how global market actors prioritize among the competing logics and their market relationships and thirdly, we outline what this means for the relationship between buyers and sellers in global markets towards sustainability.

Details

Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

Open Access
Article
Publication date: 20 July 2022

Jeff Duggan, Kathryn Cormican and Olivia McDermott

An understanding of the motivation of individual employees to adopt lean practices is fundamental to successful lean implementation. This study aims to investigate the adoption of…

1472

Abstract

Purpose

An understanding of the motivation of individual employees to adopt lean practices is fundamental to successful lean implementation. This study aims to investigate the adoption of lean practices and provides an analysis of the individual-level factors necessary for lean implementation. This study presents a method for assessing the impact of individual-level factors in a company deploying lean within a biopharmaceutical manufacturing subsidiary.

Design/methodology/approach

The case study explores the attitudes of individuals within a functionally structured organisation undergoing a lean implementation initiative. A quantitative data collection approach was used to capture data from employees in a medical device manufacturing organisation.

Findings

The study found that personality and affective organisational commitment positively affects an individual’s intention to adopt lean practices. Employees with greater levels of affective commitment are more likely to partake in lean-related practices. Individuals in functions that directly support the production process, as opposed to those in functions that indirectly support production, are more likely to participate in lean practices. Finally, individuals in supervisory roles are more likely to adopt lean practices than those in non-supervisory roles, and management should involve top performers in lean.

Originality/value

There is a paucity of case study research in the area of individual-level factors for lean practice adoption. The findings of this study offer practical guidance on individual-level factors for lean practice adoption and illuminate new avenues for future research. This analysis also makes a practical contribution to the literature. From a managerial perspective, understanding why certain employees are more willing to adopt lean practices contributes to an overall lean organisational readiness and implementation framework. This insight enables the development of carefully tailored communication and training programs for managing employee motivation for and receptivity to lean.

Details

International Journal of Lean Six Sigma, vol. 14 no. 2
Type: Research Article
ISSN: 2040-4166

Keywords

Content available
Book part
Publication date: 10 April 2020

Abstract

Details

Theorizing the Sharing Economy: Variety and Trajectories of New Forms of Organizing
Type: Book
ISBN: 978-1-78756-180-9

Open Access
Article
Publication date: 30 December 2020

Louise Brøns Kringelum and Jacob Brix

This study aims to investigate the implications of applying critical realism to the study of organizational learning. It considers critical realism as an alternate theoretical…

4499

Abstract

Purpose

This study aims to investigate the implications of applying critical realism to the study of organizational learning. It considers critical realism as an alternate theoretical science foundation to the domains of empirical realism and social constructivism that characterize most of the field of organizational learning.

Design/methodology/approach

This study adopts the approach of a philosophical/conceptual discussion.

Findings

This study finds that the critical realist approach makes it possible for organizational learning researchers to apply a prescriptive change agenda. It requires researchers to study the context in which organizational learning occurs. These two features enable the researcher to propose what the world must be like for organizational learning to occur. Hence, a critical realist foundation moves organizational learning theory a step closer to its theoretical sibling, the learning organization.

Originality/value

This study reveals the potential in applying critical realism to the study of organizational learning and identifies its related strengths.

Details

The Learning Organization, vol. 28 no. 1
Type: Research Article
ISSN: 0969-6474

Keywords

1 – 10 of over 10000