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Article
Publication date: 18 October 2019

Åse Garten Galtrud and Katriina Byström

The purpose of this paper is to analyse how elite politicians in opposition in the Norwegian parliament use information when responding to government propositions and investigate…

Abstract

Purpose

The purpose of this paper is to analyse how elite politicians in opposition in the Norwegian parliament use information when responding to government propositions and investigate if Chatman’s small world conception can explain the socially and economically highly privileged groups’ approach to information.

Design/methodology/approach

The qualitative analysis of the data consisting of eight interviews with seven members of parliament (MPs) and one political advisor is based on a selective coding grounded to Chatman’s six propositions on life in the round.

Findings

The overall findings indicate that elite politicians’ information practices concentrate in mastering the flow of information and admitting attention selectively, but on broad topics. Whereas MPs information practices within an intentional approach (i.e. to be used in political responses and debates) aligned with the small world idea, the nebulous approach (i.e. keeping updated on societal issues) breaks the boundaries of their “small worlds”.

Originality/value

The study provides a glimpse into information practises of a little studied group, elite politicians. Moreover, it applies Chatman’s conception of small world in a novel manner.

Details

Journal of Documentation, vol. 76 no. 2
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 1 December 1994

Timothy J. Fogarty, Mohamed E.A. Hussein and J. Edward Ketz

Discussion about the actual nature of political action is unusual in theliterature about the Financial Accounting Standards Board (FASB).Examines the treatment of politics in the…

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Abstract

Discussion about the actual nature of political action is unusual in the literature about the Financial Accounting Standards Board (FASB). Examines the treatment of politics in the US standard setting context and this analysis results in the conclusion that despite widespread recognition that standard setting is political, what this means is greatly underappreciated. Moving knowledge about financial accounting policy towards a more adequate realization of its political nature is furthered by a discussion of the roles of power, ideology and rhetoric.

Details

Accounting, Auditing & Accountability Journal, vol. 7 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 September 2008

Prem Sikka

To stimulate debates about the creation of corporate governance mechanisms and processes which would help to secure an equitable distribution of income and wealth for workers.

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Abstract

Purpose

To stimulate debates about the creation of corporate governance mechanisms and processes which would help to secure an equitable distribution of income and wealth for workers.

Design/methodology/approach

The paper builds on a political economy of income and wealth inequalities. It argues that corporate governance mechanisms and processes are rooted in particular politics and histories. The state is a key actor. It provides a brief history of the UK corporate governance debates relating to income distribution, industrial democracy and disclosures. It provides social data about the extent of income inequalities.

Findings

The paper shows that the UK lacks institutional structures and processes and mechanisms to enable workers to secure a higher share of the firm's income.

Research limitations/implications

The study primarily focuses on some aspects of the corporate governance structures, practices and income/wealth inequalities in the UK. Its implications could also be relevant to market‐oriented liberal states with “consensus” or “majoritarian” electoral systems.

Practical implications

To encourage debates, the paper puts forward a number of suggestions for changing electoral and corporate governance practices together with disclosures that could give visibility to income and wealth inequalities.

Originality/value

The paper links corporate governance debates to broader political choices.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 September 2019

Hongli Wang and Qihai Huang

Interpersonal trust between supervisors and subordinates plays an important role in management. The impact of trust from management is through employees’ perception and more…

Abstract

Purpose

Interpersonal trust between supervisors and subordinates plays an important role in management. The impact of trust from management is through employees’ perception and more specifically their perception of being trusted, termed feeling trusted or felt trust. Politics is associated with the level of trust of organizational members. So far, little is known how employees respond to feeling trusted with regard to political behaviour resulting in employee outcomes. The paper aims to discuss this issue.

Design/methodology/approach

The paper develops a conceptual model to examine the double-edged sword effect of political behaviour on employee outcomes.

Findings

The authors designed a two-wave survey to test the model. The analysis of 286 supervisor–employee dyads found that feeling trusted is associated with supervisor-rated organization citizenship behaviour (OCB) and overload reported by employees. Furthermore, political behaviour partially mediates the relationship between feeling trusted and supervisor-rated OCB, which may be desired by both the supervisors and employees. It also mediates the relationship between feeling trusted and employee perceived overload, which is undesired by employees.

Originality/value

The current research aims to fill in the gap and answer this question: what is the role of political behaviour in the relationship between feeling trusted and employee outcomes? Guided by an “antecedents–behaviours–consequences” framework (Ferris et al., 1989), the paper develops a conceptual model to examine how feeling trusted directly and indirectly influences employee outcomes, with the latter being mediated by political behaviour.

Details

Personnel Review, vol. 48 no. 7
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 1 March 2017

Miklós Sebók and Tamás Berki

The paper applies two core theoretical frameworks of budgetary change-incrementalism and punctuated equilibrium theory-to a new database of Hungarian final accounts data for the…

Abstract

The paper applies two core theoretical frameworks of budgetary change-incrementalism and punctuated equilibrium theory-to a new database of Hungarian final accounts data for the period 1991 through 2013. Based on our analysis trends in Hungarian budgeting are in line with available comparative evidence suggesting that yearly changes of budget outlays in policy domains are best characterized by a punctuated equilibrium model. The most significant variable in predicting whether an observation would fall into the equilibrium or punctuated group was the share of the given policy domain of total outlays. However, alternative explanatory variables, such as the electoral cycle, the fiscal cycle and the business cycle had no effect on the results.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 26 November 2020

Irvine Lapsley

The purpose of this paper is to study the pandemic from the perspective of the UK health-care system and risk management.

Abstract

Purpose

The purpose of this paper is to study the pandemic from the perspective of the UK health-care system and risk management.

Design/methodology/approach

This paper follows a storytelling perspective. The author reflects on his experiences through the lens of research on health care and risk management.

Findings

The impact of the pandemic has been so massive that it has challenged the capacity of the UKs National Health Service. The political influences at work have not always promoted best practice in risk management and indicate blame-avoidance strategies by politicians.

Research limitations/implications

A single country experience of COVID-19.

Practical implications

There are major issues of asset management, of delays in decision-making, of supply chain problems and the need to reform processes of handling of crisis management.

Originality/value

This is an individual account of experiences of the pandemic.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 9 September 2013

Nishant Kumar

This study aims to provide insight to the little-researched phenomenon of reverse knowledge flow within multinational corporations (MNCs) and to explain the role of managerial

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Abstract

Purpose

This study aims to provide insight to the little-researched phenomenon of reverse knowledge flow within multinational corporations (MNCs) and to explain the role of managerial attention in exploiting the prospect of knowledge transfer from subsidiaries located in developing countries.

Design/methodology/approach

Existing literature across disciplines has been integrated to provide a clear description of the concept of reverse knowledge flow and managerial attention, in order to explain the role of managerial attention in reverse knowledge transfer activities within MNCs. Two pilot studies were conducted on European MNCs to build the background for this study.

Findings

Managerial attention is a key factor in recognising potential source of knowledge within the multinational network, and a prior requirement for knowledge transfer to take place. Attention decisions are partially based on the knowledge source location, awareness/attractiveness, and the strategic importance. Thus, MNCs can adopt managerial practices and control mechanisms to influence the attention of executives and achieve higher knowledge flow from subsidiaries.

Research limitations/implications

There is a need to undertake empirical research and in-depth case studies of knowledge management practices using the arguments and framework provided in this article.

Practical implications

MNCs can develop mechanisms for overcoming attention biases influence on reverse knowledge flow. The attention based approach can lead to better subsidiary integration and knowledge management practices in MNCs.

Originality/value

This study advances the theory on reverse knowledge flow in MNCs by presenting an attention based theoretical framework for effective knowledge transfer.

Details

Journal of Knowledge Management, vol. 17 no. 5
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 23 February 2010

Darwish Almoharby

The purpose of this paper is to explore the distinctive decision‐making style of Alshura (participative approach) and its role in governance of Muslim states to provide insight of…

Abstract

Purpose

The purpose of this paper is to explore the distinctive decision‐making style of Alshura (participative approach) and its role in governance of Muslim states to provide insight of this pioneering democratic approach to decision making. The paper provides further knowledge of an issue that is not so known to many readers outside the Islamic world.

Design/methodology/approach

Review of literature of both Western and Muslim countries and exploration and interpretation of Quranic citation and practical life of the prophet of Islam.

Findings

Alshura is an essential decision making process initiated by Islam more than 14 centuries ago. It peruses a participative approach to decision making, depending on its practice on consultation in order that more appropriate decisions are made. This system is legislative, comprehensive, flexible, and gives people opportunities to create and develop necessary laws to satisfy the specific needs of a certain period of time.

Research limitations/implications

The paper can be developed further through empirical research to provide a much more focused picture about the practicality of Alshura method.

Practical implications

Understanding the shuratic process to decision making is important to managers operating in Muslim countries. Muslims have a firm belief that Alshura is a more systematic approach to worldly matters that may bring about more fruitful implementation of decisions and results.

Originality/value

The research is important because it extends knowledge of traditional methods of decision making in an Arab/Muslim state.

Details

Humanomics, vol. 26 no. 1
Type: Research Article
ISSN: 0828-8666

Keywords

Article
Publication date: 6 February 2020

Rui Wang and Hang (Robin) Luo

The purpose of this paper is to investigate the oil price–bank risk nexus by considering the heterogeneity of bank characters.

Abstract

Purpose

The purpose of this paper is to investigate the oil price–bank risk nexus by considering the heterogeneity of bank characters.

Design/methodology/approach

This paper empirically tests the effect of oil price movements on bank credit risk by using a sample of 279 banks in the Middle East and North Africa countries from 2011 to 2017.

Findings

Authors find robust evidence that the credit risk of bank loan portfolios is negatively associated with increased oil prices. The heterogeneity analysis indicates that the effect of asset quality improvement brought about by rising oil prices is more salient in conventional banks, and banks with small size, low liquidity and whose funding source relies on customers’ deposits.

Practical implications

The results favor the diversification of bank funding sources, the improvement of a country’s financial development, the adoption of explicit deposit insurance and macroprudential policies, such as countercyclical liquidity buffers, to weaken the adverse impact of oil prices declines.

Originality/value

The present paper enriches the literature of oil price–bank risk nexus by analyzing the heterogeneity of bank characters and advances our knowledge on the determined factors of bank riskiness and vulnerability.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 13 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 30 December 2021

Mark N. Wexler and Judy Oberlander

This conceptual paper explores the implications for the sociology of the professions of robo-advice (RA) provided by robo-advisors (RAs) as an early example of successfully…

Abstract

Purpose

This conceptual paper explores the implications for the sociology of the professions of robo-advice (RA) provided by robo-advisors (RAs) as an early example of successfully programmed algorithmic knowledge managed by artificial intelligence (AI).

Design/methodology/approach

The authors examine the drivers of RAs, their success, characteristics, and establish RA as an early precursor of commercialized, programmed professional advice with implications for developments in the sociology of the professions.

Findings

Within the lens of the sociology of the professions, the success of RAs suggests that the diffusion of this innovation depends on three factors: the programmed flows of automated professional knowledge are minimally disruptive, they are less costly, and attract attention because of the “on-trend” nature of algorithmic authority guided by AI. The on-trend nature of algorithmic governance and its increasing public acceptance points toward an algorithmic paradox. The contradictions arise in the gap between RA marketed to the public and as a set of professional practices.

Practical implications

The incursion of RA-like disembodied advice into other professions is predicted given the emergence of tech-savvy clients, the tie between RA and updatable flows of big data, and an increasing shift to the “maker” or “do-it-yourself” movements.

Originality/value

Using the success of RAs in the financial industry, the authors predict that an AI-managed platform, despite the algorithmic paradox, is an avenue for growth with implications for researchers in the sociology of the professions.

Details

International Journal of Sociology and Social Policy, vol. 43 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

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