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1 – 10 of 17Frank Siedlok, Paul Hibbert and Fiona Whitehurst
The purpose of this paper is to develop a more detailed understanding of how embedding in different social networks relates to different types of action that individuals choose in…
Abstract
Purpose
The purpose of this paper is to develop a more detailed understanding of how embedding in different social networks relates to different types of action that individuals choose in the context of organizational closures, downsizing or relocations. To develop such insights, this paper focuses on three particular types of social networks, namely, intra-organizational; external professional and local community networks. These three types of networks have been frequently related to different types of action in the context of closures and relocations.
Design/methodology/approach
This is a conceptual paper. The authors develop the argument by integrating relevant recent literature on the salience related to embedding in different types of social networks, with a particular focus on responses to organizational closure or relocation.
Findings
The authors argue that at times of industrial decline and closure: embeddedness in intra-organizational networks can favor collective direct action; embeddedness in professional networks is likely to favor individual direct action and embeddedness in community networks can lead to individual indirect action. The authors then add nuance to the argument by considering a range of complicating factors that can constrain or enable the course (s) of action favored by particular combinations of network influences.
Originality/value
On a theoretical level, this paper adds to understandings of the role of network embeddedness in influencing individual and collective responses to such disruptive events; and direct or indirect forms of response. On a practical level, the authors contribute to understandings about how the employment landscape may evolve in regions affected by organizational demise, and how policymakers may study with or through network influences to develop more responsible downsizing approaches.
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Sara Trucco, Maria Chiara Demartini, Kevin McMeeking and Valentina Beretta
This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore…
Abstract
Purpose
This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.
Design/methodology/approach
This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.
Findings
Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.
Practical implications
Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.
Originality/value
Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.
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Recent studies have shown that the contribution of small firms to employment and GDP is increasing. A large amount of work has also established the significance of social and…
Abstract
Recent studies have shown that the contribution of small firms to employment and GDP is increasing. A large amount of work has also established the significance of social and economic variables for entrepreneurial decisions. Very little is known, however, about how government policies and programs influence entrepreneurial activity, and whether these effects are consistent across countries. Using original data from a representative sample of 10,000 individuals and from more than 300 open-ended interviews in 10 countries, this article provides some suggestive evidence that government intervention aimed at enhancing the underlying environment of entrepreneurial decisions may be more effective than intervention designed to provide safety nets.
Lorenzo Ardito, Viviana D'Angelo, Antonio Messeni Petruzzelli and Enzo Peruffo
This paper adopts an intellectual capital perspective to investigate the role of owners who are ethnic minorities in the foreign market expansion performance of SMEs, and in…
Abstract
Purpose
This paper adopts an intellectual capital perspective to investigate the role of owners who are ethnic minorities in the foreign market expansion performance of SMEs, and in particular considers the human capital dimension of intellectual capital.
Design/methodology/approach
Based on the empirical investigation of a sample of 10,326 small- and medium-sized US high-tech manufacturing enterprises, the authors’ results reveal a positive relationship between the number of foreign markets where these SMEs operate and their financial performance, and that this effect is reinforced by the presence of ethnic minority owners, as ethnic minorities constitute a valuable source of intellectual capital which bring value to firms.
Findings
The authors’ findings reveal the importance of intellectual capital in an SME’s leadership position, specifically in terms of having individuals from normally disadvantaged groups as owners. In this sense, policymakers are crucial in supporting the inclusion of ethnic minorities in SME ownership, through advantageous treatment in firms, for example.
Practical implications
The study presents practical implications for managers seeking foreign market expansion. In addition, when defining ownership structure (e.g., in the start-up phase), the role of human capital, in the form of ethnic minorities, should not be neglected, especially if an SME intends to operate or is already operating in different national contexts.
Originality/value
The authors’ results provide important insights into the positive effect of human capital on SME foreign market performance. The idea of a moderating role played by owners from ethnic minorities suggested here contributes to the literature on human capital and is one of the first attempts to consider this moderating factor in this relationship, especially in the SME context.
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Takawira Munyaradzi Ndofirepi and Renier Steyn
The goal of this study is to identify and validate some selected determinants of early-stage entrepreneurial activity (ESEA) by assessing the impact of entrepreneurial knowledge…
Abstract
Purpose
The goal of this study is to identify and validate some selected determinants of early-stage entrepreneurial activity (ESEA) by assessing the impact of entrepreneurial knowledge and skills (EK&S), fear of failure (FoF), the social status of entrepreneurs (SSE) and entrepreneurial intentions (EI) on ESEA.
Design/methodology/approach
The study utilised cross-sectional data gathered by the Global Entrepreneurship Monitor (GEM) team from 49 countries, with a total of 162,077 respondents. The data analyses involved correlation, simple regression and path analyses, with a specific focus on testing for mediated and moderated effects. To complement the statistical analyses, fuzzy-set qualitative comparative analysis was also employed.
Findings
The path analysis revealed EK&S as primary drivers of EI and ESEA. Also, EK&S moderated the effects of FoF on EI, and the inclusion of EI improved the model significantly. The fuzzy-set qualitative comparative analysis result showed that the presence of EI, EK&S, FoF and SSE were sufficient but not necessary conditions for ESEA.
Practical implications
The tested model demonstrates the importance of EK&S and EI, as well as the need to mitigate the effects of the fear factor in promoting entrepreneurial activity. As such, the support of EK&S programmes seems justifiable.
Originality/value
The findings of this study provide a deeper insight into the intricate relationships that underlie entrepreneurial activity by utilising a combination of data analysis techniques.
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