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Article
Publication date: 18 July 2023

Nicolle Montgomery, Snejina Michailova and Kenneth Husted

This study aims to adopt the microfoundation perspective to investigate undesirable knowledge rejection by individuals in organizations in the context of counterproductive…

Abstract

Purpose

This study aims to adopt the microfoundation perspective to investigate undesirable knowledge rejection by individuals in organizations in the context of counterproductive knowledge behavior (CKB). The paper advances a conceptual framework of the conditions of knowledge rejection by individuals and their respective knowledge rejection behavior types.

Design/methodology/approach

This study reviews the limited literature on knowledge rejection and outline a set of antecedents leading to rejecting knowledge as well as a set of different types of knowledge rejection behaviors. This study reviews and synthesizes articles on knowledge rejection from a microfoundation perspective.

Findings

The proposed conceptual framework specifies four particular conditions for knowledge rejection and outlines four respective knowledge rejection behavior types resulting from these conditions. Recipients’ lack of capacity leads to ineptitude, lack of motivation leads to dismissal of knowledge, lack of alignment with the source leads to disruption and doubts about the validity of external knowledge lead to resistance. The authors treat these behaviors as variants of CKB, as they can hinder the productive use of knowledge resources in the organization.

Research limitations/implications

Further investigation of both knowledge rejection causes and the resulting knowledge rejection behaviors will ensure a more thorough grasp of the relationships between them, both in terms of the inherent nature of these relationships and their dynamics that would likely be context-sensitive. Although this study focuses only on the individual level, future studies can conduct multi-level analyses of undesirable knowledge rejection, including team and organizational levels.

Practical implications

Practitioners can use the framework to identify, diagnose and manage knowledge rejection more meaningfully, accurately and purposefully in their organizations. This study offers valuable insights for managers facing undesirable knowledge rejection, and provides recommendations on how to address this behavior, improves the constructive use of knowledge resources and the effectiveness of knowledge processes in their organizations. Managers should be aware of undesirable knowledge rejection, its potential cost or concealed cost to their organizations and develop strategies to reduce or prevent it.

Originality/value

The paper contributes toward understanding the relatively neglected topic of knowledge rejection in the knowledge management field and offers a new way of conceptualizing the phenomenon. It proposes that there are two types of knowledge rejection – undesirable and desirable – and advances a more precise and up-to-date definition of undesirable knowledge rejection. Responding to calls for more research on CKBs, the study examines a hitherto unresearched behavior of knowledge rejection and provides a foundation for further study in this area.

Article
Publication date: 29 December 2022

Edmund Khoo Chengqin, Suhaiza Zailani, Muhammad Khalilur Rahman, Azmin Azliza Aziz, Miraj Ahmed Bhuiyan and Md. Abu Issa Gazi

This study aims to investigate the determinants of household behavioural intention towards household reducing, reusing and recycling behaviour of food waste management.

Abstract

Purpose

This study aims to investigate the determinants of household behavioural intention towards household reducing, reusing and recycling behaviour of food waste management.

Design/methodology/approach

The data were collected from 670 households in Malaysia and analysed by using the partial least square method.

Findings

The findings reveal that motivation to participate, ability to participate and perceived benefits are the crucial factors that significantly influence households’ attitudes. Household attitude has a significant impact on household behavioural intention, whilst social influence and perceived behavioural control are not associated with it. Government support is positively related to perceived behavioural control. The result also indicates that household behavioural intention has a significant impact on household reducing, reusing and recycling behaviour.

Research limitations/implications

The participants of this study were involved in home planning and food preparation in Malaysia. The individuals in charge of the household might have more awareness of food planning and waste control. Thus, it is recommended to adopt findings from other countries and learn from the experience of the local and international communities.

Practical implications

The households’ behavioural intentions can lead to the reducing, reusing and recycling behaviour of food waste management. The government policy mechanisms and households’ awareness can work effectively against food waste reduction because evaluations of the food waste programme were found to be scarce.

Social implications

Food insecurity is one of the major social problems. Many people are not aware of the food waste impacts and consequences; thus, motivation, knowledge and information should be provided to the consumer through forums and campaigns.

Originality/value

The findings contribute to new insights of household behavioural intention towards food waste reduction management by assessing the determinants of household attitude and government support for food waste reduction management programmes towards household reducing, reusing and recycling behaviours.

Details

Nankai Business Review International, vol. 15 no. 1
Type: Research Article
ISSN: 2040-8749

Keywords

Article
Publication date: 17 July 2023

Yosra Mnif and Marwa Tahri

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

Abstract

Purpose

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

Design/methodology/approach

This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018.

Findings

The primary results of the empirical analysis indicate that audit partner industry specialization is negatively associated with the level of tax avoidance in Australian banks. Regarding the audit committee, the proportion of industry specialists among audit committee members reduces the magnitude of tax avoidance. These results are robust, as they hold the same for alternative measures of tax avoidance and industry specialization of audit partner and audit committee members. Results from supplementary analysis reveal that the interactive effect of both audit firm and audit partner industry specialization strengthens the auditors’ effectiveness in reducing the level of tax avoidance.

Practical implications

As this study highlights the importance of the industry specialization in decreasing tax avoidance, it can be beneficial for policymakers to assess the impact of good governance on the level of tax avoidance in the banking industry.

Originality/value

Even though the existing studies examine the link between the governance actors’ industry specialization and tax avoidance in nonfinancial firms, this paper explores the banking industry that differs from nonfinancial firms in among others; accounting and fiscal regulations. This study further provides unique evidence indicating that industry specialization of the audit partner constitutes a significant determinant of minimizing the bank’s level of tax avoidance.

Details

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

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 30 January 2024

Eunsuk Hong, Jong-Kook Shin and Huan Zou

Extending the springboard perspective with the resource dependence theory, the authors posit that cross-border mergers and acquisitions (M&As) are a new channel for emerging…

Abstract

Purpose

Extending the springboard perspective with the resource dependence theory, the authors posit that cross-border mergers and acquisitions (M&As) are a new channel for emerging economy firms (EEFs) to enhance their technology capabilities. This study aims to examine the impact of cross-border M&As initiated by EEFs on their technology augmentation vis-à-vis matched domestic M&A cases and investigate the factors influencing the difference in post-merger innovation capability.

Design/methodology/approach

This paper estimates the post-acquisition innovation capability of acquirers from emerging economies (EEs) that engage in cross-border M&As. To remove possible selection bias, the authors leverage a difference-in-difference-style approach in combination with a matched sample constructed by pairing each cross-border M&A case with a similar domestic deal. The data set contains 266 cross-border M&As and 266 matched domestic M&A deals between 2003 and 2011, whereby acquirers are based in 6 EEs and targets are in 36 countries consisting of both EEs and advanced economies (AEs).

Findings

The present empirical results show that cross-border M&As engaged by EEFs are an important engine for improving EEFs’ innovation capability through technology augmentation. The main empirical results are as follows. First, compared with matched domestic acquirers with similar characteristics, EE cross-border M&As have a positive effect on innovation capability. Second, the positive effect of the EEFs’ cross-border M&As relative to the matched domestic M&As on innovation capability is driven largely by cross-border M&As with targets in AEs. Third, the increase in post-M&A innovation capability of the EE cross-border acquirers comes mainly from deals where targets are based in countries with relatively superior human capital and innovation capability than those of the acquirers.

Originality/value

To the best of the authors’ knowledge, this study is the first systematic study of whether cross-border M&As serve as an effective channel of technology augmentation for EE acquirers compared to matched domestic acquirers with similar characteristics.

Details

International Journal of Development Issues, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1446-8956

Keywords

Article
Publication date: 6 December 2023

Molly R. Burchett, Rhett T. Epler, Alec Pappas, Timothy D. Butler, Maria Rouziou, Willy Bolander and Bruno Lussier

The purpose of this paper is to conceptualize the notion of thin crossing points from a social network perspective and to outline the concrete networking strategies that enable…

Abstract

Purpose

The purpose of this paper is to conceptualize the notion of thin crossing points from a social network perspective and to outline the concrete networking strategies that enable salespeople to foster mutually valuable resource exchange (i.e. to thin crossing points) across a selling ecosystem.

Design/methodology/approach

The authors integrate extant theoretical perspectives to advance a conceptual framework of sales-related networking across three key actors in a selling ecosystem: intraorganizational selling actors and actors in customers and external partner organizations.

Findings

Thin crossing points are defined as figurative transaction points at the boundary between organizations or organizational subunits at which actors engage in mutually valuable resource exchange in the process of value cocreation. To thin crossing points with key ecosystem actors, salespeople must adapt networking strategies considering the time and trust constraints inherent in a network relationship. Such constraints inform the most advantageous network centralities (degree, eigenvector and betweenness) and actions to impact key network properties (tie strength, contact diversity) that enable salespeople to efficiently develop social capital and thus to optimally thin crossing points across a selling ecosystem.

Originality/value

To the best of the authors’ knowledge, this study is the first social network-based exploration of salespeople’s role in thinning crossing points with key ecosystem actors. It advances a novel conceptual framework of sales-related networking strategies that foster social capital development and optimally thin crossing points across a selling ecosystem.

Content available
Book part
Publication date: 4 March 2024

Abstract

Details

Managing Destinations
Type: Book
ISBN: 978-1-83797-176-3

Article
Publication date: 26 December 2022

Hafiz Muhammad Arshad, Muhammad Waheed Akhtar, Muhammad Imran, Irem Batool, Muhammad Asrar-ul-Haq and Minhas Akbar

China–Pakistan Economic Corridor (CPEC) is a framework of regional connectivity in which employees have to work in a cross-cultural environment. This study has extended the…

Abstract

Purpose

China–Pakistan Economic Corridor (CPEC) is a framework of regional connectivity in which employees have to work in a cross-cultural environment. This study has extended the leader-member exchange theory by investigating the mediating role of employee commitment (EC) between the relationship of leader-member exchange (LMX) and employee's work-related behaviors.

Design/methodology/approach

PLS-SEM technique was used to test the model by utilizing a multi-wave/two-source data collected from employees and their supervisors (n = 500) working in different energy projects of CPEC.

Findings

According to the results/findings, LMX has a significant positive impact on employee commitment, employee performance (EP) and open-minded discussions, but insignificant impact on innovative work behaviour (IWB). Mediating role of employee commitment was significant between the relationship of LMX with EP and open-minded discussions, but insignificant with the IWB.

Originality/value

The study contributes empirical evidence to understanding the leader-member exchange relationship among Chinese managers and Pakistani workers. It also contributes to the LMX theory literature by investigating the effect of LMX on followers' outcomes (employee performance, IWB, open-minded discussions) through employee commitment.

Details

Kybernetes, vol. 53 no. 4
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 9 October 2023

Felipe Alexandre de Lima, Stefan Seuring and Andrea Genovese

Operationalizing R-imperatives in firms is seen as vital to bolstering circularity through reduce, reuse and recycle and building circular supply chains (CSCs). However, this…

Abstract

Purpose

Operationalizing R-imperatives in firms is seen as vital to bolstering circularity through reduce, reuse and recycle and building circular supply chains (CSCs). However, this process introduces various uncertainties to firms within CSCs. This is a gap that still requires an in-depth analysis, particularly to answer the question of how firms align the operationalization of R-imperatives with uncertainty management to improve sustainability performance and accelerate the transition toward CSCs.

Design/methodology/approach

This paper fills this gap through a multiple-case study, whereby nine firms from varying structures, regions and manufacturing industries were examined. Qualitative content analysis was employed to examine the collected primary (27 semi-structured interviews) and secondary data (internal management reports, publicly available corporate reports and website content).

Findings

The findings support the evidence that the operationalization of R-imperatives is not a straightforward process. Within-firm and SC uncertainties largely emerged and made the building of CSCs complex. Consequently, strategies aimed at reducing uncertainty were paramount to managing uncertainties and enhancing sustainability performance. For instance, implementing durable or modular designs helped firms easily reuse, repair and recycle products. In turn, firms achieved material efficiency and contributed to extending the life cycle of products.

Practical implications

This paper explains how firms can align R-imperatives operationalization with uncertainty management to improve sustainability performance and enhance CSCs. Accordingly, firms should complement R-imperatives operationalization with proactive uncertainty management and an assessment of all environmental, economic and social sustainability dimensions.

Originality/value

This paper fills a critical gap in circular supply chain management literature by unveiling its linkage with uncertainty management and sustainability performance. Empirical insights from nine firms within CSCs are provided to guide scholars and managers interested in implementing R-imperatives.

Details

International Journal of Operations & Production Management, vol. 44 no. 4
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 19 February 2024

Mayank Varshney

Technology acquisition is a common phenomenon of acquiring external knowledge, but we have a limited understanding of conditions in which the acquirer integrates the target or…

Abstract

Purpose

Technology acquisition is a common phenomenon of acquiring external knowledge, but we have a limited understanding of conditions in which the acquirer integrates the target or not. On one hand, the acquirer may have a policy to integrate the target to benefit from its prior knowledge. On the other hand, the target may face challenges in continuing its knowledge creation and the acquirer may want to provide it autonomy to not disrupt it. This paper aims to identify conditions in which targets tend to be less integrated after acquisitions, allowing them to maintain more autonomy and contribute more to knowledge creation.

Design/methodology/approach

We test our arguments in the empirical setting of the global biopharmaceutical industry using a difference-in-difference approach on a longitudinal dataset of matched patents. We examine self-cites received by patents belonging to acquirers and the targets before and after the acquisitions.

Findings

We find that, on average, the targets’ prior patents do not receive more self-cites after the acquisition. We conclude that this is because their R&D activities are disrupted, suggesting a higher level of post-acquisition integration. However, more nuanced findings reveal that it may not be the case all the time. When the target has more research experience, is international or is specialized in complementary technologies, prior patents of targets continue to receive more self-cites after the acquisition. It indicates that the targets in such conditions continue knowledge creation, suggesting a lower level of post-acquisition integration.

Originality/value

Our findings contribute to post-acquisition integration research. While post-acquisition integration downside is common, we present conditions in which such a downside may be less likely. We highlight that the context of an acquisition may be an important determinant of the extent of integration of the target. Moreover, we supplement the integration research (cultural, structural and human resource and leadership perspectives of integration) by adding a knowledge-based perspective to it. Such dynamics have important implications for acquirers and targets in deriving value from the acquisition.

Details

Cross Cultural & Strategic Management, vol. 31 no. 1
Type: Research Article
ISSN: 2059-5794

Keywords

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