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Book part
Publication date: 12 December 2023

Ijeoma Jacklyn Okpanum

Corporate governance has become a core topic in management research and business practice. Recent debates like – environmental responsibility, sustainability, ethics, corporate…

Abstract

Corporate governance has become a core topic in management research and business practice. Recent debates like – environmental responsibility, sustainability, ethics, corporate control, generation, protection and distribution of wealth, the role of the board and senior executives in setting standards for performance management, and stakeholder relationship management – have strong links to organisational trust. However, management literature has been relatively silent on how various corporate governance configurations and perspectives potentially shape trust relations within the organisation, especially in Africa. Thus, this chapter reviews corporate governance through the lens of the institutional logics perspective evident in western capitalism and develops a framework connecting various governance configurations to organisational trust. Doing so provides new directions for those seeking to develop further research in corporate governance, institutional logics and organisational trust.

Details

Contextualising African Studies: Challenges and the Way Forward
Type: Book
ISBN: 978-1-80455-339-8

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 29 September 2023

Michelle Carr and Stefan Jooss

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be…

3973

Abstract

Purpose

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Design/methodology/approach

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

Findings

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

Originality/value

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

Highlights

  1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

  2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

  3. The authors take a temporal perspective to unpack changes to management control arrangements.

  4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

  5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 25 December 2023

Carla Thomas, Lisa Rowe and Neil Moore

Global talent shortages, new skill demand and rising numbers of unfilled posts are fuelling an increasingly challenging job market, exacerbated by economic uncertainty and…

Abstract

Purpose

Global talent shortages, new skill demand and rising numbers of unfilled posts are fuelling an increasingly challenging job market, exacerbated by economic uncertainty and transformational digital change. Seeking creative solutions in response, the authors examine talent management’s (TM) theoretical and conceptual foundations, specifically the identification and selection of talent and TM programme design to explore the challenges and benefits of side-of-desk projects as interventions.

Design/methodology/approach

Taking an inductive qualitative approach, questionnaires, focus groups and semi-structured interviews gathered data from three employee groups in a UK digital communications organisation.

Findings

The authors reveal inconsistencies in the definition and selection of talent, highlighting programme quality challenges to expose a direct correlation between participant experience and motivation and retention, along with the longer-term challenges of balancing talented human capital, shareholder expectations and sustainable workforce resourcing.

Originality/value

The authors' research extends existing knowledge concerning the effect of organisational culture, context and workforce demands upon TM programmes, providing theoretical and practical implications for leaders and policymakers in designing enrichment activities to motivate, develop and retain talent. The authors make recommendations to inform the future design of TM programmes, revealing new opportunities to develop hidden talent and presenting a realistic and sustainable toolkit for future practice in the form of an organisational logic model.

Details

Employee Relations: The International Journal, vol. 46 no. 2
Type: Research Article
ISSN: 0142-5455

Keywords

Open Access
Article
Publication date: 16 December 2022

Panagiota Koukouvinou, Nadia Simbi and Jonny Holmström

Prior research has highlighted the pervasive importance of digital technologies in business and societal settings, but their enabling role in digital transformation, and effective…

2573

Abstract

Purpose

Prior research has highlighted the pervasive importance of digital technologies in business and societal settings, but their enabling role in digital transformation, and effective forms of organization to address tensions that arise during attempts to promote it, have been insufficiently explored. Therefore, the purpose of this paper is to investigate how and why tensions affect clusters established to foster digital transformation.

Design/methodology/approach

Empirical data were acquired through a qualitative exploratory holistic single case study, focused on the Swedish Cluster of Forest Technology. This included interviews with informants, selected by homogeneous purposive sampling, and event observation to investigate the personal perspectives of representatives of every company engaged in the cluster, followed by a thematic analysis of their comments.

Findings

The case study revealed three major tensions, between knowledge flow, collaboration and competition, but also others that were interrelated with those major tensions, related to matters such as trust and protection of intellectual property, power equality and hierarchy, and networks that must be managed in digital transformation efforts.

Originality/value

The paper extends understanding of the tensions that arise, and their management, in digital transformation processes.

Details

Information Technology & People, vol. 36 no. 8
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 8 August 2023

Elizabeth Agyeiwaah, Prosper Bangwayo-Skeete and Emmanuel Kwame Opoku

Building on the social exchange theory, this study aims to investigate the impact of perceived workgroup inclusion on migrant subjective well-being, organization identification…

Abstract

Purpose

Building on the social exchange theory, this study aims to investigate the impact of perceived workgroup inclusion on migrant subjective well-being, organization identification and organizational citizenship behavior (OCB).

Design/methodology/approach

Structural equation modeling was applied to 440 surveyed migrant workers in Macau’s tourism and hospitality industry.

Findings

Perceived workgroup inclusion has a positive influence on migrant workers’ subjective well-being and organizational identification, which both in turn positively affect their OCBs.

Originality/value

Based on the social exchange theory, this study formulates a model that explains how migrant workers' inclusion impacts their well-being, identification and organizational behaviors. It provides theoretical and practical insights into how migrant workers’ inclusion could serve as a talent management strategy that promotes OCBs.

设计/方法/方法

采用结构方程模型对440名澳门旅游和服务业流动劳工进行了分析。

目的

基于社会交换理论, 本研究旨在探讨感知工作小组融入对流动劳工主观幸福感、组织认同、组织公民行为的影响。

调查结果

感知工作组融入对流动劳工的主观幸福感和组织认同有正向影响, 而反过来这两者都积极影响它们的组织公民行为。

创意/价值

本研究基于社会交换理论, 建构了流动劳工融入对其幸福感、认同和组织行为的影响模型。它为流动劳工融入如何成为促进组织公民行为的人才管理战略提供了理论和实践见解。

Diseño/metodología/enfoque

Se aplicó un modelo de ecuaciones estructurales a 440 trabajadores inmigrantes encuestados en la industria del turismo y la hostelería de Macao.

Objetivo

Partiendo de la teoría del intercambio social, este estudio pretende investigar el impacto de la inclusión percibida en el grupo de trabajo sobre el bienestar subjetivo de los inmigrantes, la identificación con la organización y el comportamiento de ciudadanía organizativa (OCB).

Conclusiones

La inclusión percibida en el grupo de trabajo influye positivamente en el bienestar subjetivo de los trabajadores inmigrantes y en su identificación con la organización, lo que a su vez afecta positivamente a su OCB.

Originalidad/valor

Basándose en la teoría del intercambio social, este estudio formula un modelo que explica cómo la inclusión de los trabajadores inmigrantes influye en su bienestar, su identificación y sus comportamientos organizativos. Aporta ideas teóricas y prácticas sobre cómo la inclusión de los trabajadores inmigrantes podría servir como estrategia de gestión del talento que promueva los OCB.

Article
Publication date: 5 December 2023

Nanna Møller Mortensen

This study explores how street-level professionals translate and implement a co-production strategy, formulated by top management, in their professional practices, focusing on…

Abstract

Purpose

This study explores how street-level professionals translate and implement a co-production strategy, formulated by top management, in their professional practices, focusing on conflicts that arise during this process and the effectiveness of the coping strategies employed by these professionals to manage them.

Design/methodology/approach

This paper is based on a lower-level inquiry into three care services in Denmark. It adopted the translation perspective in organizational research to analyze the consequences of street-level professionals' translation choices. Data were collected through interviews and observations.

Findings

This study found that street-level professionals' translation choices contribute to conflicts of varying forms and extents. The finding suggests that the way conflicts are managed makes the difference between the actual organizational change and the more symbolic acceptance of co-production.

Originality/value

This study contributes to discourses on challenges in co-production implementation by deepening knowledge about the role of coping behavior and translation in sustainable implementation of co-production.

Details

International Journal of Public Sector Management, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 19 September 2023

Charles D.T. Macaulay and Sarah Woulfin

The purpose of this study is to explore the plurality of logics composing an organizational field and how that plurality affects a sport governing body's (SGB) sense of self. The…

Abstract

Purpose

The purpose of this study is to explore the plurality of logics composing an organizational field and how that plurality affects a sport governing body's (SGB) sense of self. The authors sought to determine what logics exist in a specific field and how they interact according to Kraatz and Block's (2017) types of organizational responses. Finally, the authors explore how an organization's responses affect organizational outcomes.

Design/methodology/approach

The authors analyzed 476 unique organizational web pages and documents and 293 news media articles from four news outlets. The authors conduct a content analysis informed by Gioia et al.’s (2013) method to explore the website data to understand the logics of the field. The authors analyze the media articles for media accounts of events and determine how logics inform an SGB's actions (Cocchairella and Edwards, 2020).

Findings

The authors find institutional plurality leads to a fractured organizational sense of self, resulting in poor outcomes. The authors' findings suggest Kraatz and Block's (2017) as well as other previously theorized strategies do not lead to an organization reconciling competing logics. Rather, the strategies employed led to outcomes harming the organization's legitimacy and financial well-being.

Originality/value

There are several calls within the broader management field and the sport management field to address institutional plurality (Kraatz and Block, 2017; Robertson et al., 2022). Unlike previous research studies, this study finds detrimental effects of plurality on an organization. The authors discuss the strength of the strategies employed and why the strategies failed.

Details

Sport, Business and Management: An International Journal, vol. 13 no. 6
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 4 April 2023

Binh Bui, Zichao (Alex) Wang and Matthäus Tekathen

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to…

Abstract

Purpose

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to materialise and effectuate organisations’ response strategies to multiple interacting logics in carbon management and the role of sustainability managers in these processes.

Design/methodology/approach

This study utilises the construct of accounting toolmaking, which refers to practices of adopting, adjusting and reconfiguring accounting tools to unfold how carbon tools are used as means to materialise responses to multiple interacting carbon management logics. It embraces a field study approach, whereby 38 sustainability managers and staff from 30 organisations in New Zealand were interviewed.

Findings

This study finds that carbon toolmaking is an important means to materialise and effectuate organisations’ response strategies to multiple interacting carbon management logics. Four response strategies are identified: separation, selective coupling, combination and hybridisation. Adopting activity involves considering the additionality, detailing, localising and cascading of carbon measures and targets and their linkage to the broader carbon management programme. In adjusting carbon tools, organisations adapt the frequency and orientation of carbon reporting, intensity of carbon monitoring and breadth of carbon information sharing. Through focusing on either procedural sequencing, assimilating, equating or integrating, toolmaking reconfigures the relationship between carbon tools and traditional management control systems. Together, these three toolmaking activities can be configured differently to construct carbon tools that are fit for purpose for each response strategy. These activities also enact certain roles on sustainability managers in the process of representing, communicating and/or transferring carbon information knowledge, which also facilitate different response strategies.

Practical implications

The study demonstrates the various carbon toolmaking practices that allow organisations to handle the multiple interacting logics in carbon management. The findings provide suggestions for organisations on how to adopt, adjust and reconfigure carbon tools to better embed the ecological logic in organisations’ strategies and operations.

Originality/value

The authors identify how carbon toolmaking materialises and effectuates organisations’ responses to multiple interacting logics in carbon management.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 23 March 2023

Jaemin Kim, Michael Greiner and Cynthia Miree

In competitive environments, explicitly seeking institutional changes to adopt a new technology, rather than exploiting current resources, can harm more than help organizations’…

Abstract

Purpose

In competitive environments, explicitly seeking institutional changes to adopt a new technology, rather than exploiting current resources, can harm more than help organizations’ efforts to achieve their performance goals. However, institutionally embedded organizations often respond to the introduction of industry disruptive technology in counterproductive ways. This paper aims to study the paradox of embedded agency in competitive environments and explore the diffusion of new occupations associated with data analytics.

Design/methodology/approach

This study uses the context of the Major League Baseball where the digital platform, PITCHf/x, implemented during 2006 and 2007 seasons facilitated the professional baseball clubs to create occupations for data analytics.

Findings

This study found that long-term low performance of organizations resulted in creating occupations for a new technology and deploying professionals to them and the public media’s negative tenor mediated the relationship between the signal of institutional inefficiency and such a boundary work in a competitive environment.

Originality/value

This research enriches our understanding of the early disperse of a new occupation in the times of the emergence of digital platform by exploring the temporal attributes of organizational performance and the role of public media as the antecedents to embedded agency.

1 – 10 of over 2000