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1 – 10 of 99Jane Andrews, Richard Fay, Zhuo Min Huang and Ross White
In this chapter, we contribute to ongoing discussions surrounding decolonising research and teaching in higher education by considering the place of language and linguistic…
Abstract
In this chapter, we contribute to ongoing discussions surrounding decolonising research and teaching in higher education by considering the place of language and linguistic diversity within this decolonising turn. The question we explore is how academic researchers and lecturers can recognise and respect that a move to decolonise will involve engaging with epistemologies expressed in different languages and expressed from diverse worldviews. We take inspiration from the work of linguistic citizenship researchers who make explicit the links between knowledge systems, languages and issues of equality/inequality. In linguistic citizenship, research connections are made between the everyday practice of translanguaging, moving between different linguistic repertoires by multilingual speakers, and transknowledging or the fluid movement between differing systems of knowing. To explore the potential of using the concepts of translanguaging and transknowledging as tools in the task of decolonising higher education research and practice, we discuss in depth two published research studies for critical reflection.
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Elisabeth Supriharyanti, Badri Munir Sukoco, Sunu Widianto and Richard Soparnot
This study aims to propose a multi-level (bottom-up) analysis to build an organizational change capability (OCC) development model by integrating paradox and social cognitive…
Abstract
Purpose
This study aims to propose a multi-level (bottom-up) analysis to build an organizational change capability (OCC) development model by integrating paradox and social cognitive theories. Using these theories, OCC (Level 2) is influenced by the leader’s paradox mindset (Level 1) and collective PsyCap (Level 2). The study also examined the moderating effect of magnitude to change on the effect of leader’s paradox mindset on OCC.
Design/methodology/approach
The proposed hypotheses were tested empirically using data from 327 respondents and 48 work teams from 21 leading private higher education institutions in Indonesia. To analyze the data, a multi-level analysis was conducted with Mplus software.
Findings
The results showed that, in a cross-level relationship, leader’s paradox mindset had a positive effect on OCC, whereas OCC mediated the effect of leader’s paradox mindset on organizational change performance. On an organizational level, collective PsyCap affected OCC, and OCC significantly mediated the relationship between collective PsyCap and organizational change performance. Moreover, the authors found a moderating effect of magnitude on change of leader’s paradox mindset to OCC.
Originality/value
This study used a multi-level analysis to evaluate the mechanisms of influence of leader’s paradox mindset (bottom-up) on OCC and the moderation effect of magnitude to change in an Indonesian context.
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Ruopiao Zhang and Carlos Noronha
Drawing upon resource-based view (RBV) and attribution theoretical lenses, this chapter provides a paradigm for examining the interplay among environmental investment towards…
Abstract
Drawing upon resource-based view (RBV) and attribution theoretical lenses, this chapter provides a paradigm for examining the interplay among environmental investment towards green innovation, environmental disclosure as well as firm performance using the structural equation modelling (SEM) methodology. This chapter demonstrate a growing environmental awareness among stakeholders of the relevance of environmental performance to share value. It is also suggested that the mediating power of environmental disclosure between environmental investment and firm value as well as incremental goodwill is crucial. The findings of this chapter provide critical implications for several stakeholders that if environmental performance is hypothesised to affect the firm's value, companies may take proactive measures to avert potential environmental-related violations. Besides, investors may trade based on the evidence as to how firm value and its goodwill from acquisition will be affected by news of its environmental performance.
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Consistent with international trends, various policy initiatives have been proposed in South Africa to reform education practices and equip learners with the ability to become…
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Consistent with international trends, various policy initiatives have been proposed in South Africa to reform education practices and equip learners with the ability to become critical-thinking citizens. One such reform was the inclusion of Economic and Management Sciences (EMS) as a subject in the curriculum in the late 1990s. EMS, a uniquely South African creation, was introduced to address a particular agenda, enabling learners to understand the wealth creation process and develop entrepreneurial dispositions. Accordingly, the programmed curriculum evident in the EMS textbooks was designed to meet these official curriculum objectives that would create an entrepreneurial culture, which, in turn, would stimulate economic growth. Considering that textbooks are carriers of more than content information and reflect specific values and ideologies, it is of particular importance to examine these textbooks and the messaging communicated to young people about entrepreneurs, as these adolescents themselves start forming their own identities.
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Isabelle Collin-Lachaud, Guillaume Do Vale, Jonathan Reynolds and Richard Cuthbertson
Digitalization and multi-channel strategy have appeared as recurrent themes in retailing for years, yet some major international as well as domestic mass retailers have chosen to…
Abstract
Purpose
Digitalization and multi-channel strategy have appeared as recurrent themes in retailing for years, yet some major international as well as domestic mass retailers have chosen to retain a single, physical channel focus for customer transactions. These retailers, despite the digital mindset preoccupying the retailing sector, have chosen to rely fully, or predominantly, on their stores to generate revenues. A number of questions arise from this approach. This paper aims to understand the rationale for marketing and strategic practices which appear to go against the dominant, strongly digitally oriented, discourses and practices in the field of retailing. Why do some retailers choose not to add a digital transactional channel? Are there defensible reasons for this choice? Can such a strategy successfully create value?
Design/methodology/approach
This research is based on a qualitative, multiple case study of the strategies adopted by Primark (fashion) and Aldi (food), two major retailers that retain a largely single-channel transaction focus, in France and the UK.
Findings
This research suggests that some retailers may still be able to succeed by maintaining a single-transactional physical channel to avoid a cost trap which extensive moves towards digitalization of transactions might mean for them. In such circumstances, refusing to adopt a digital value proposition may be a means of preserving the success of their original business model.
Originality/value
Despite the weight of academic and practitioner discourses on the urge to undertake digital transformation, this work provides a comprehensive illustration of the rationale for sticking to a single physical channel to preserve the profitability of a traditional store-based business model.
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Cristina Bailey, Richard G. Brody, Gaurav Gupta and Jonathan Nash
This study aims to examine the objectivity of accounting professionals based in India.
Abstract
Purpose
This study aims to examine the objectivity of accounting professionals based in India.
Design/methodology/approach
To examine the objectivity of accountants based in India, this study performs an experiment using a well-established instrument from prior literature. The authors asked accounting professionals based in India to act as either the seller or buyer in a hypothetical acquisition scenario. Participants were asked to evaluate the obsolescence of an apparel company’s inventory, assessing both the probability of inventory obsolescence and the likelihood they would propose an inventory write-down.
Findings
The results indicate external auditors and tax professionals were able to remain objective, reflected in the consistency of their assessments across the buyer and seller conditions. Internal auditors were less objective, evaluating inventory obsolescence as more likely when their client was considering buying a subsidiary than when their client was considering selling a subsidiary. Internal auditors were also more likely to recommend an inventory write-down adjustment when hired by the buyer than when hired by the seller.
Originality/value
This study informs regulators and accounting professionals. Offshoring has “prompt(ed) questions regarding the factors that affect the quality of work in India” (Dickey et al., 2022, p. 680). While the authors do not prescribe specific actions, this study provides evidence on the decision-making process of accounting professionals based in India that regulators might use to craft policy. Furthermore, this study responds to calls for additional evidence on the decision-making process of accounting professionals based in India (Spilker et al., 2016; Mohapatra et al., 2015), and for evidence on the objectivity of internal auditors (Burt and Libby, 2021; Stewart and Subramaniam, 2010).
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Sharon Manasseh, Mary Low and Richard Calderwood
Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study…
Abstract
Purpose
Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.
Design/methodology/approach
Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.
Findings
The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.
Originality/value
The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.
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J. Bruce Tracey, Vinh Le, David W. Brannon, Sue Crystal-Mansour, Maria Golubovskaya and Richard N.S. Robinson
The purpose of this study is to extend the findings from a very limited number of studies that have focused on the potential antecedents of firm diversity. Specifically, the…
Abstract
Purpose
The purpose of this study is to extend the findings from a very limited number of studies that have focused on the potential antecedents of firm diversity. Specifically, the authors examined the extent to which a set of firm-level diversity management initiatives, which included diversity, equity and inclusion (DE&I) policies and oversight structures, senior leader values and utility perceptions about DE&I and DE&I dissemination strategies, may be related to firm-level reported diversity – overall, and that which is specific to gender, ethnicity, race and disability.
Design/methodology/approach
The data for this study were gathered from a national sample of 200 US restaurant and foodservice companies during the third quarter of 2021 by an independent data collection firm.
Findings
After controlling for firm size, age, ownership structure and chain affiliation, the results from a series of regression analyses showed that formal diversity management policies and procedures (e.g. policies beyond those legally mandated), structural oversight of diversity management initiatives (e.g. designated diversity leader) and beliefs among senior leaders regarding the utility of diversity management initiatives, were positively related to firm-level diversity. There were also several notable differences in the significance of the findings across the four diversity groups, indicating support for a contingency explanation.
Originality/value
There are two unique contributions to this study. First, by considering a more support-based (vs compliance and control) approach to managing DE&I that is authenticated by senior leadership’s beliefs about the utility of DE&I, the findings advance the understanding of the nature and scope of diversity management initiatives that may influence firm-level diversity – in general, as well as that which may be specific to restaurant and foodservice settings. Additionally, the findings offer industry-specific insights regarding the extent and relevance of DE&I policies and practices that have been adopted by restaurants and foodservice organizations and prescriptive guidance for future inquiry on this topic.
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Business simulation games (BSGs) are gaining popularity in higher education as tools for entrepreneurial education. However, there are challenges in using BSGs for large classes…
Abstract
Background
Business simulation games (BSGs) are gaining popularity in higher education as tools for entrepreneurial education. However, there are challenges in using BSGs for large classes of students in historically disadvantaged institutions (HDIs). The challenges include limited resources and digital literacy skills.
Purpose
The living standards measure (LSM) indicates socioeconomic status by measuring the degree of urbanisation, access to services and possession of assets, such as mobile phones. This research investigated the impact of students' living standards on their intention to use BSGs, as there is limited research.
Methodology
This study used positivism and added LSM to the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Quantitative data from 224 third-year information system students at an HDI were collected through an online survey. Structured Equation Modelling was used to analyse the data.
Findings
Results indicated that performance expectancy and social influence significantly influenced the intention to use BSGs. However, the relationship between effort expectancy and behavioural intention facilitating conditions was not significant. The introduction of LSM as a moderator for the relationships between all variables and behavioural intention also proved to be insignificant.
Implications and Conclusion
The result was unexpected, as we posited that a lower LSM would affect students' intention to use BSGs. This was not proven in this study and could be related to students accessing campus resources. However, during times when access to campus is restricted, such as protest action, the result may change for students with lower LSM.
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Elizandra Severgnini, Valter Afonso Vieira, Gustavo Abib and Ronei Leonel
The authors extend the recent research using the risk component of human resource’s (HR’s) compensation plans to examine the effects of risk components on two strategic outcomes…
Abstract
Purpose
The authors extend the recent research using the risk component of human resource’s (HR’s) compensation plans to examine the effects of risk components on two strategic outcomes: within-firm temporal change, or strategic variation, and firm strategic divergence from the industry, or strategic deviation. In addition, the authors examine the role of previous financial performance as a boundary moderator condition of the effects of risk components in the compensation plan and firm strategic outcomes.
Design/methodology/approach
To examine the effects of low- and high-risk components of executive compensation on strategic variation and deviation over time, the authors collected data from 2,510 companies listed in the Standard and Poor’s 500 index in a panel data format of a 12-year period. The authors gathered financial and other firm-level data from COMPUSTAT, and executive compensation and executive-level data from ExecuComp.
Findings
The findings support the main effects of risk components on strategic change, while both high- and low-risk components act on strategic deviation contingent on the moderating role of total shareholder return (TSR). In the theoretical framework, the authors test the moderating role of total shareholder return (TSR) as a boundary condition of the effects of risk components in the compensation plan. In doing so, the authors provide a fine-grained understanding of the influence of compensation plan risk components on outcomes proximal to executives, such as the maintenance of the status quo and the search for financial gains.
Research limitations/implications
New studies can explore a three-way moderating effect on performance indicators, such as TSR, Tobin’s Q and return on asset. The authors addressed this limitation and did a comparative analysis, but the authors did not include additional moderating mechanisms in these interactive effects.
Practical implications
By disaggregating the executive’s compensation based on the risk components, boards of directors can mitigate any possible unwanted biases in the relationship between principal and agent.
Originality/value
By considering the influence of both low- and high-risk components of compensation plans on strategic outcomes –instead of firm performance – this study expands strategy literature supporting the influence of compensation schema on a firm’s outcomes. This path is new because it offers a moderating perspective to understand the strategic deviations and changes that chief executive officers imprint in their firms.
Propósito
Los autores amplían la investigación reciente usando el componente de riesgo de los planes de compensación de RH para examinar los efectos de los componentes de riesgo en dos resultados estratégicos: cambio temporal dentro de la empresa, o variación estratégica, y divergencia estratégica de la empresa de la industria, o desviación estratégica. Además, examinamos el papel del desempeño financiero anterior como una condición moderadora límite de los efectos de los componentes de riesgo en el plan de compensación y los resultados estratégicos de la empresa.
Diseño/metodología/enfoque
Para examinar los efectos de los componentes de alto y bajo riesgo de la compensación ejecutiva en la variación y desviación estratégica a lo largo del tiempo, recopilamos datos de 2510 empresas que figuran en el índice Standard & Poor's 500 en un formato de datos de panel de un período de 12 años. Los autores recopilaron datos financieros y de otro tipo a nivel de empresa de COMPUSTAT, y compensación de ejecutivos, y datos a nivel ejecutivo de EXECUCOMP.
Hallazgos
Nuestros hallazgos respaldan los efectos principales de los componentes de riesgo en el cambio estratégico, mientras que los componentes de alto y bajo riesgo actúan sobre la desviación estratégica dependiendo del papel moderador del rendimiento total del accionista. En el marco teórico, los autores prueban el papel moderador del Retorno Total del Accionista como condición límite de los efectos de los componentes de riesgo en el plan de compensación. Al hacerlo, brindamos una comprensión detallada de la influencia de los componentes de riesgo del plan de compensación en los resultados próximos a los ejecutivos, como el mantenimiento del statu quo y la búsqueda de ganancias financieras.
Originalidad
al considerar la influencia de los componentes de bajo y alto riesgo de los planes de compensación en los resultados estratégicos, en lugar del desempeño de la empresa, este estudio amplía la literatura de estrategia que respalda la influencia del esquema de compensación en los resultados de una empresa. Este camino es nuevo porque ofrece una perspectiva moderadora para entender las desviaciones y cambios estratégicos que los CEOs imprimen en sus firmas.
Limitaciones/implicaciones de la investigación
los nuevos estudios pueden explorar un efecto moderador de tres vías en los indicadores de rendimiento, como TSR, Tobin's Q y ROA. Abordamos esta limitación e hicimos un análisis comparativo, pero no incluimos mecanismos moderadores adicionales en estos efectos interactivos.
Implicaciones prácticas
al desagregar la compensación del ejecutivo en función de los componentes de riesgo, las juntas directivas pueden mitigar cualquier posible sesgo no deseado en la relación entre el principal y el agente.
Objetivo
Os autores estendem a pesquisa recente usando o componente de risco dos planos de remuneração de RH para examinar os efeitos dos componentes de risco em dois resultados estratégicos: mudança temporal dentro da empresa, ou variação estratégica, e divergência estratégica da empresa do setor, ou desvio estratégico. Além disso, examinamos o papel do desempenho financeiro anterior como uma condição moderadora dos efeitos dos componentes de risco no plano de remuneração e nos resultados estratégicos da empresa.
Projeto/metodologia/abordagem
Para examinar os efeitos dos componentes de baixo e alto risco da remuneração executiva na variação e desvio estratégico ao longo do tempo, coletamos dados de 2.510 empresas listadas no índice Standard & Poor's 500 em um formato de dados de painel de um período de 12 anos. Os autores coletaram dados financeiros e de outros níveis da empresa da COMPUSTAT, remuneração executiva e dados de nível executivo da EXECUCOMP.
Resultados
Nossos resultados suportam os principais efeitos dos componentes de risco na mudança estratégica, enquanto os componentes de alto e baixo risco atuam no desvio estratégico contingente ao papel moderador do Retorno Total ao Acionista. No referencial teórico, os autores testam o papel moderador do Total Shareholder Return como condição limite dos efeitos dos componentes de risco no plano de remuneração. Ao fazer isso, fornecemos uma compreensão refinada da influência dos componentes de risco do plano de remuneração nos resultados próximos aos executivos, como a manutenção do status quo e a busca por ganhos financeiros.
Originalidade
ao considerar a influência dos componentes de baixo e alto risco dos planos de remuneração nos resultados estratégicos -em vez do desempenho da empresa- este estudo expande a literatura de estratégia que apoia a influência do esquema de remuneração nos resultados de uma empresa. Esse caminho é novo porque oferece uma perspectiva moderadora para entender os desvios e mudanças estratégicas que os CEOs imprimem em suas empresas.
Limitações/implicações da pesquisa
Novos estudos podem explorar um efeito moderador de três vias em indicadores de desempenho, como TSR, Q de Tobin e ROA. Abordamos essa limitação e fizemos uma análise comparativa, mas não incluímos mecanismos moderadores adicionais nesses efeitos interativos.
Implicações práticas
Ao desagregar a remuneração do executivo com base nos componentes de risco, os conselhos de administração podem mitigar possíveis vieses indesejados na relação entre principal e agente.
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