Search results

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Integrated care is the leading approach to developing health and social care services in Finland. After the national health and social care reform, the importance of assessing integration has been emphasized. The aim of this study was to pilot the SCIROCCO tool, which assesses integration maturity, in Finland. The SCIROCCO tool was translated and adapted to the Finnish health and social care context. The feasibility and utility of this tool for assessing the maturity for integration across health and social care in Finland were evaluated using empirical pilot data collected among employees of selected well-being service counties. The study also provided baseline information on the maturity of integration after the national health and social care reform.

Employees (n = 111) of different personnel groups in health and social care services in four well-being service counties assessed the maturity of integration using a web-based survey. A pilot study design was used.

The SCIROCCO tool was found to be useful for assessing the maturity of integration in health and social care within the well-being service counties. However, the tool requires further development to be fully adapted to the Finnish health and social care system and to assess integration across sectors. The results emphasize the need to understand the perspectives of different personnel groups on integration and to consider them in the development work.

This was the first study conducted in Finland that provided valuable insights into the assessment of integration across the health and social care sectors. This study establishes the foundation for future research and development in the field of integration assessment.

Critical infrastructure (CI) sectors and their resilience are vital for societies to function. In many countries, vital societal functions (VSFs) and CIs depend on inter-organizational and international supply chains (SCs) which combine public and private actors with often competing interests and unclear responsibilities that create discontents. While collaborative supply chain risk management (SCRM) can increase the robustness and resilience of VSF&CIs, their inherent characteristics complicate SCRM. To understand this, supply chain risk governance (SCRG) has conceptually been introduced, suggesting collaborative mechanisms that facilitate inter-organizational SCRM. The purpose of this study is to elaborate on and substantiate the theoretical and practical relevance of an existing SCRG framework, by empirically exploring governance of collaborative SCRM and suggesting future research.

An abductive case study was performed in a VSF&CI, the Swedish food system, to contextualize top-level governance of collaborative SCRM and elaborate on the conceptual SCRG framework. Archival data supplemented expert interviews with public and private actors representing direct and indirect SC actors.

Current discourse and interventions in the Swedish food system’s SCRM confirmed discontent in governance and the importance of SCRG mechanisms and supported further conceptualization, e.g. of legal mechanisms vs economic incentives, the importance of government inquiries and the understanding of the influence of indirect public SC actors.

Considering the geographical scope of the study, transferability is limited but invites comparisons with both other countries and the SCRG of other VSF&CIs. Proposed research avenues guide future conceptualization and contextualization of SCRG.

The framework can support CI actors to jointly find and reduce discontents related to inter-organizational SCRM and support policymakers to increase public–private collaboration.

The novelty lies in empirically studying SCRG in critical infrastructures by combining SCRM and risk governance lenses.

Sport organizations hold substantial ideological power to showcase and reinforce dominant cultural ideas about gender. The organization and portrayal of sporting events and spaces continue to promote and reinforce a hierarchical gender binary where heroic forms of masculinity are both desired and privileged. Such publicly visible gender hierarchies contribute to the doing of gender beyond sport itself, extending to influence gender power relations within sport and non-sport organizations. Yet, there has been a relative absence of scholarship on sport organizations within the organizational sociology field. In this paper, we review findings of studies that look at how formal and informal organizational dimensions influence the doing and undoing of gender in sport organizations. Subsequently, we call for scholars to pay more attention to sport itself as a source of gendered organizational practices within both sport and non-sport organizations. We end with suggestions for research that empirically explores this linkage by focusing on innovative theoretical perspectives that could provide new insights on gender inclusion in organizations.

Despite considerable evidence of the benefits of organizational transparency, policies to enhance transparency often fail or are met with resistance and unexpected results. In part, this is due to a lack of knowledge about the drivers of organizational transparency and their interrelationships. This study examines the interplay among the forces that influence organizational transparency, and thus answers numerous calls for developing a deeper theoretical understanding of the determinants of organizational transparency. We propose three forces that influence organizational transparency and theorize how they combine in nonlinear ways to form five archetypical transparency regimes that organizations operate within. We then discuss contingencies to organizational transparency within each regime.

We employ configurational theorizing to capture the complexity of transparency and the nonlinear relationships among the forces of transparency.

We propose three forces that influence organizational transparency: institutional, societal, and leadership. We identify configurations of the three forces that yield five archetypical transparency regimes. We then discuss contingencies for cultivating organizational transparency within each regime. Vanguard transparency and pioneering transparency represent the desired regimes for fostering organizational transparency. In contrast, hollow transparency and deceptive transparency reveal a combination of determinants that cultivate less desirable forms of organizational transparency. Paradoxical transparency represents a regime in which socially desirable outcomes are associated with undesirable consequences for an organization.

This paper is among the first to theorize the drivers of organizational transparency and to discuss the limits and boundaries of organizational responses to transparency determinants.

Despite the many benefits of transparency, we explain why efforts to enhance organizational transparency often fail or are met with mixed results. By considering the three forces, managers and policymakers can avoid unexpected and undesired organizational responses to transparency regimes.

We propose five transparency regimes that place a spotlight on social contingencies to enhance transparency.

This study offers an integrative theory of organizational responses to transparency determinants and develops its theoretical foundations. The model integrates the fragmented empirical findings from previous studies on the determinants of transparency and draws attention to overlooked institutional, societal, and leadership forces that influence organizational transparency.

This study presents evidence of the role of performance measurement and management (PMM) in sustainable supply chain governance. This study tests a model hypothesizing whether it is the PMM itself or the mediating effect of supply chain governance that is essential for both business and sustainability performance.

This study builds on a survey of 274 SMEs in Finland.

The findings indicate that PMM does not directly contribute to SMEs’ business or sustainability performance. Supply chain governance mediates the relationship between PMM and business performance. Business performance also enhances sustainability.

These findings can guide managers in managing company relationships with customers and suppliers. The mediating role of supply chain governance highlights the potential of PMM to enhance performance. Without supply chain governance, the PMM, while efficient in traditional business practices, may lose its effectiveness because of the pressure to advance sustainability values within firm operations.

The role of PMM in enhancing supply chain sustainability is frequently overlooked in the existing research, necessitating an empirical evaluation of PMM’s impact on supply chain sustainability. This study addresses this gap by focusing on the SME context, where the pressure to adopt sustainable practices is increasing, yet SMEs employ PMM less frequently than larger firms.

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent corporate governance issues in South African SOEs.

This paper utilised a thematic content analysis of archival documents relating to South African SOEs. Firstly, to assess the extent to which the auditing dimension of the corporate governance codes, applicable to South African SOEs, conforms with best practices. Secondly, to determine the extent to which the audit practices of all the 21 South African SOEs listed in Schedule 2 of the Public Finance Management Act, have implemented the identified best audit practices.

The findings suggest that South African SOEs appear to have adopted and implemented best audit practices to enhance the quality of their accountability in relation to their corporate governance practices, as contained in their applicable corporate governance frameworks. However, despite the high levels of conformance, the observation that most South African SOEs continue to fail and require government bailouts, appears to suggest that auditing has no bearing on poor SOE performance, and that other corporate governance factors may be at play.

The discussion and findings in this paper suggest that the auditing practices of South African SOEs are adequate. However, that SOEs in South Africa continue to be loss-making may imply that this has contributed little to mitigating their corporate governance problems. Thus, policymakers and standard setters, including the Institute of Directors South Africa and relevant oversight bodies should pay attention to better developing means by which to curtail fruitless and wasteful expenditures by South African SOEs through improved corporate governance practices.

Most SOEs’ mission statements encourage SOEs to be socially responsible and utilise taxpayers’ monies efficiently and effectively without engaging in fruitless and wasteful expenditure. This study is conceived in this light.

To the best of the author’s knowledge, while acknowledging previous studies, this paper is the first to explore this topic in the context of SOEs and in the context of Africa.

The performance of large-scale projects is often challenged due to major environmental changes that occur during their life. However, literature has paid little attention to the governance adaptations required to respond effectively to these changes. This paper aims to study changes in the project environment over time, the corresponding governance adaptations and their impact on project performance.

To ensure triangulation between two sources of evidence, we used both primary and secondary data sources and examined 14 projects through 2 studies, the first focused on seven documented, illustrative case projects and the second on interviews with senior and project managers involved in seven additional projects.

We found the key environmental changes that should trigger appropriate governance adaptations to be market evolutions, technological advancements and sociopolitical events. However, we also found that these necessary governance adaptations are not commonly implemented timely, sufficiently or effectively.

The paper distills the dynamics of large-scale projects in achieving project effectiveness and raises theoretical propositions on the combination of environmental changes and deficient governance adaptations that, over time, turns efficient projects into ineffective projects and discusses implications for theory and practice.

Start-ups require a competitive advantage to integrate sustainable practices and develop organizational capabilities to thrive in dynamic business environments. However, implementation of these practices presents several ethical challenges. This study aims to quantify the influence of organizational capabilities (information technology capabilities and organizational virtues) on start-ups' competitive advantage and readiness to implement environmental, social and governance practices.

This study employed a survey design, and data were collected from 320 start-up founders and/or managers in India. The data were analyzed using Smart PLS 4.0.

The findings suggest that organizational capabilities, including information technology capabilities and organizational virtues, play an important role in enhancing start-ups' competitive advantage and readiness to implement sustainable practices. Dynamic capability mediates these relationships, while entrepreneurial orientation moderates the relationship between organizational virtues and dynamic capability.

This study has significant implications for organizations implementing sustainable business practices through the development and nurturance of organizational virtues and information technology capabilities. The study is also useful for leaders, managers and entrepreneurs in training and development, managing tradeoffs and maintaining important organizational capabilities to establish a balance between people’s concerns, the environment and profits.

Few studies have examined the role of organizational capabilities, sustainable business practices and competitive advantage in the context of start-ups. This study contributes to the literature on sustainable entrepreneurship and organizational capabilities.

The current scenario shows increased adoption of off-chain voting applications in decentralized autonomous organizations (DAOs) to avoid complexity and costs for user engagement in their governance. This paper aims to comprehend the trends and patterns within the DAO community with off-chain voting systems and blockchain usage.

This exploratory study uses a two-pronged quantitative approach, combining descriptive statistical analysis and fuzzy-set qualitative comparative analysis. Input data from different DAO proposals and votes were analyzed.

Results indicate that the 179 DAOs analyzed account for 26,538 proposals and 1,268,474 followers of the entire Snapshot base in January 2023, showing high concentration in engagement. The preferred social media communication channels are Twitter and GitHub, showing a decrease of Ethereum as a main chain, with Polygon and Binance Smart Chain already accounting for 22%. Basic voting can lead to greater user involvement in the voting process.

This study complements the traditional governance theory perspective and advances in the emerging literature on DAOs and blockchain with an empirical analysis.

As blockchain technology gains increasing adoption, comprehending trends and patterns within the DAO community becomes pivotal in identifying opportunities and challenges for innovation and improvement.

Findings can facilitate the development of improved governance models and decision-making processes for DAOs, leading to a more robust and sustainable ecosystem.

This study presents a broader IT-based governance foresight via blockchain while providing an understanding of the voting process, technology features and governance mechanisms for social community engagement and decision-making in DAOs.