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Book part
Publication date: 12 April 2024

Glenys Caswell

Abstract

Details

Time of Death
Type: Book
ISBN: 978-1-80455-006-9

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

Book part
Publication date: 4 April 2024

Phan Anh Tu

This chapter investigates whether, and if so, how particular firms in a transition economy are involved in bribery. Built on pressure theories, we explain how the direct effects…

Abstract

This chapter investigates whether, and if so, how particular firms in a transition economy are involved in bribery. Built on pressure theories, we explain how the direct effects of firm characteristics and contextual characteristics determine firm bribery behavior. Entrepreneurs make choices based on perceptions of a specific pressure due to organizational characteristics (internal pressures) or due to context (external pressures). The relationship between firm characteristics, context, and bribery was estimated using unique data from a survey of 606 Vietnamese entrepreneurs. We controlled for various entrepreneurial, organizational, and industrial characteristics. The exploratory findings support firm attributes hypotheses, which is a negative relationship between firm size and bribery and a nonmonotonic U-shaped relationship between firm age and bribery. Besides, the effects of context on bribery are also found. Specifically, the result supports a positive relationship between competition and bribery and a negative relationship between the quality of the government and bribery.

Details

Advances in Pacific Basin Business, Economics and Finance
Type: Book
ISBN: 978-1-83753-865-2

Keywords

Open Access
Article
Publication date: 23 February 2024

Emmadonata Carbone, Donata Mussolino and Riccardo Viganò

This study investigates the relationship between board gender diversity (BGD) and the time to Initial Public Offering (IPO), which stands as an entrepreneurially risky choice…

Abstract

Purpose

This study investigates the relationship between board gender diversity (BGD) and the time to Initial Public Offering (IPO), which stands as an entrepreneurially risky choice, particularly challenging in family firms. We also investigate the moderating role of family ownership dispersion (FOD).

Design/methodology/approach

We draw on an integrated theoretical framework bringing together the upper echelons theory and the socio-emotional wealth (SEW) perspective and on hand-collected data on a sample of Italian family IPOs that occurred in the period 2000–2020. We employ ordinary least squares (OLS) regression and alternative model estimations to test our hypotheses.

Findings

BGD positively affects the time to IPO, thus, it increases the time required to go public. FOD negatively moderates this relationship. Our findings remain robust with different measures for BGD, FOD, and family business definition as well as with different econometric models.

Originality/value

The article develops literature on family firms and IPO and it enriches the academic debate about gender and IPOs in family firms. It adds to studies addressing the determinants of the time to IPO by incorporating gender diversity and the FOD into the discussion. Finally, it contributes to research on women and outcomes in family firms.

Details

Management Decision, vol. 62 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 20 April 2023

Mohd Tariq Jamal, Imran Anwar, Nawab Ali Khan and Gayas Ahmad

Working remotely in a COVID-19-induced lockdown has been challenging for both organisations and their employees; studies report that job demands changed, and teleworkers…

Abstract

Purpose

Working remotely in a COVID-19-induced lockdown has been challenging for both organisations and their employees; studies report that job demands changed, and teleworkers experienced increased burnout. This paper explores the negative employee outcomes that this work arrangement brings along and offers possible solutions to counter such negative outcomes since they could be detrimental to the much-touted future of work.

Design/methodology/approach

The study adopted a time-lagged longitudinal design and collected two-waved data from 403 quaternary sector employees. The data were analysed using structural equation modelling and model-21 in PROCESS macro for SPSS.

Findings

Findings affirm that employees experienced increased job demands during this crisis. Employees reported an increase in turnover intention because of burnout caused by increased job demands. However, increased task interdependence alone did not have any effect on turnover intention. The perceived organisational task support (POTS) was found to forestall the negative effect of job demands on burnout, and employee resilience (ER) buffered the burnout and turnover intention relationship.

Practical implications

Providing remote work task support and boosting resilience among employees will help in doing away with the negative effects of teleworking. However, managers shall prioritise reducing job demands for teleworkers.

Originality/value

The linkage between work factors and turnover intention is well established. Drawing on the event system theory and using the COVID-19 context, the present study added to the existing knowledge by studying the role of job demands (workload pressure and task interdependence) on turnover intention through the mediation of burnout. The study goes beyond the existing literature by accounting for POTS as a first-level moderator between job demands and burnout relationship, and ER as a second-level moderator between burnout and turnover intention relationship.

Details

International Journal of Manpower, vol. 45 no. 1
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 23 January 2024

Stefania Velardo, Kristen Stevens, Michelle Watson, Christina Pollard, John Coveney, Jessica Shipman and Sue Booth

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or…

Abstract

Purpose

Children's food insecurity experiences are largely unrepresented in academic literature. Parents and caregivers cannot always accurately evaluate their children's attitudes or experiences, and even within the same family unit, children and their parents may report differing views and experiences of family food insecurity. The purpose of this narrative review is to identify studies that include children's voices and their perceptions, understanding, and experience of food insecurity in the household.

Design/methodology/approach

This narrative review aimed to address the following questions: (1) “What research studies of household food insecurity include children's voices?” and (2) “Across these studies, how do children perceive, understand and experience food insecurity in the household?”. A database search was conducted in October 2022. After inclusion and exclusion criteria were applied, 16 articles remained for review.

Findings

The findings from this review were organised into three themes: Theme 1: Ways children coped with accessing food or money for food; Theme 2: Food-related strategies children used to avoid hunger; and Theme 3: Children attempt to mask food insecurity.

Research limitations/implications

Future research should further explore the long-term consequences of social pressures and informal economic engagement on children's well-being and social development. By addressing the social determinants of food insecurity, this study can strive to create supportive environments that enable all children to access adequate nutrition and thrive.

Social implications

Overall, the findings of this review demonstrate the significant social pressures that shape children's responses to food insecurity. Results suggest that children's decision-making processes are influenced by the desire to maintain social standing and avoid the negative consequences of being food insecure. As such, this review underscores the need for a comprehensive understanding of the social context in which food insecurity occurs and the impact it has on children's lives. Understanding these dynamics is crucial for developing effective interventions and policies addressing the multifaceted challenges food insecure children face.

Originality/value

This review has highlighted a need for interventions to incorporate trauma-informed strategies to protect children from and respond to the psychologically distressing experiences and impact of living in food insecure households.

Details

British Food Journal, vol. 126 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 8 February 2024

Md Khokan Bepari, Shamsun Nahar and Abu Taher Mollik

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees…

Abstract

Purpose

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.

Design/methodology/approach

The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.

Findings

Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.

Practical implications

Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.

Originality/value

To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.

Details

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

Keywords

Article
Publication date: 12 May 2023

Jihad Al-Okaily

This paper aims to examine the effect of family control on corporate anticorruption disclosures of UK publicly listed firms and whether female board directors moderate the latter…

Abstract

Purpose

This paper aims to examine the effect of family control on corporate anticorruption disclosures of UK publicly listed firms and whether female board directors moderate the latter relationship.

Design/methodology/approach

This paper uses Poisson regression analysis for a sample of 1,546 FTSE 350 firm-year observations. Weighted least squares and propensity score matching are then used to assess the robustness of the findings.

Findings

The results show that family ownership and involvement are negatively associated with anticorruption disclosures. The tests of moderation indicate that female directors decrease the negative effect of family control on anticorruption disclosures.

Originality/value

To the best of the researcher’s knowledge, this paper is the first to investigate the impact of family control on anticorruption disclosures while taking into consideration the moderating effect of female directors.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 22 March 2024

Rida Belahouaoui and El Houssain Attak

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the…

Abstract

Purpose

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Design/methodology/approach

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

Findings

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

Research limitations/implications

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Practical implications

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

Social implications

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

Originality/value

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 19 January 2023

Luisa Helena Pinto, Emilia Fernandes and Li Xinyan

To date, research on migration and entrepreneurship has rarely focused expat-preneurs. Based on recent developments in both fields, this paper aims to investigate the…

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Abstract

Purpose

To date, research on migration and entrepreneurship has rarely focused expat-preneurs. Based on recent developments in both fields, this paper aims to investigate the under-researched phenomenon of Chinese self-initiated expatriates who choose to temporarily live and do business abroad on their own volition.

Design/methodology/approach

To address this research gap, 15 in-depth semi-structured interviews with Chinese expat-preneurs living in Portugal were conducted, exposing their narratives about their multiple challenges.

Findings

The findings corroborate the theoretical need to look beyond narrow economic explanations for why individuals engage in transnational entrepreneurship and entrepreneurial itinerancy. A collective identity and ethnic community are important because they influence how opportunities are identified and pursued.

Research limitations/implications

This is a qualitative and interpretative study in a limited geographical area, which does not intent to ensure generalizability. More research is needed to further understand the phenomenon of entrepreneurial itinerancy in Europe and among other ethnic communities.

Practical implications

The findings provide insightful inputs to Portuguese policymakers and locals on how to support ethnic entrepreneurship. Chinese expat-preneurs also benefit from understanding how to strength their ethnic social ties in connection with local communities.

Originality/value

This study contributes to the entrepreneurship and international mobility literatures by providing new insights into the nature and dynamics of Chinese “expat-preneurs”, including their entrepreneurial itinerancy, necessary to properly understand entrepreneurs’ diversity and assist in extending transnational entrepreneurial theory.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6204

Keywords

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