Search results

1 – 10 of 11
Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 26 August 2024

Marianne van Woerkom

While the career literature does acknowledge that personal strengths may function as protective factors that increase the likelihood of positive career outcomes, the topic of…

Abstract

Purpose

While the career literature does acknowledge that personal strengths may function as protective factors that increase the likelihood of positive career outcomes, the topic of strengths has predominantly been studied in the context of career guidance for adolescents and young adults. However, the evolution of strengths persists throughout the entire career and individuals’ awareness and inclination to leverage their strengths change when aging. This paper aims to examine strengths over the (career) lifespan.

Design/methodology/approach

For this purpose, a conceptual analysis was made of the interplay between age and strengths application within the work environment, based on a narrative review of both empirical and conceptual literature on strengths and lifespan (career) development.

Findings

Based on lifespan development theory and results from studies that investigate the relationship between age and strengths, it can be expected that the prominence, awareness and use of strengths, as well as the active engagement in strengths development increase with age. Also, based on the corresponsive principle it is proposed that strengths prominence is reciprocally related to the awareness, use and development of strengths. Implications for future research and practice are discussed.

Originality/value

Whereas positive psychology has contributed to research on career development by its focus on healthy functioning, human potential and well-being the implications from theorizing and research on strengths for the career-lifespan are still relatively unclear. This paper develops testable propositions regarding the relationship between age and strengths and discusses implications for the types of organizational support for strengths that workers of different ages might need.

Details

Career Development International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 30 August 2024

Franck Marle and François Robin

This paper aims to propose an accurate and efficient decision-making process adapted to the specific context of Claim Management situations, implying partners engaged in a…

Abstract

Purpose

This paper aims to propose an accurate and efficient decision-making process adapted to the specific context of Claim Management situations, implying partners engaged in a high-involvement relationship.

Design/methodology/approach

We used a three-step approach: first, an inductive phase based on 12 past case studies. Second, a theory-building phase. Third, a theory-testing phase based on an ongoing case study to observe and test our propositions.

Findings

Proposal 1: Partner’s Strategic Value is an influential decision parameter that must be incorporated into Claim Management-related decision-making processes in high-involvement relationships. Proposal 2: The Fast-and-Frugal Heuristic is adapted to the intense, interactive and iterative nature of the Claim Management context. Our final proposal combines these two findings, i.e. a Fast-and-Frugal Heuristic incorporating the Partner’s Strategic Value and based on using decision criteria as a sequence, not simultaneously.

Originality/value

In the context of high-involvement business relationships and Claim Management, this study introduces the importance of selecting an appropriate decision methodology and integrating a strategic decision parameter (Partner’s Strategic Value) into an operational decision-making context. Furthermore, the principle of considering decision parameters in a specific sequence corresponds to the iterative and interactive nature of the Claim Management processes.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Book part
Publication date: 4 October 2024

Chris de Blok and Richard Page

Sustainable Development Goal 14 of the United Nations aims to ‘conserve and sustainably use the oceans, seas and marine resources for sustainable development’. To achieve this…

Abstract

Sustainable Development Goal 14 of the United Nations aims to ‘conserve and sustainably use the oceans, seas and marine resources for sustainable development’. To achieve this goal, we must rebuild the marine life-support systems that provide society with the many advantages of a healthy ocean. Therefore, countries worldwide have been using Marine Protected Areas (MPAs) to restore, create, or protect habitats and ecosystems. Palau was one of the first countries to use MPAs as a tool to develop biodiversity within its exclusive economic zone. On 22 October 2015, Palau placed approximately 80% of its maritime territory in a network of locally monitored MPAs, which has now shown a population increase in stationary and migratory fish species. This movement towards a MPA was intentional and because of increased pressure from tourism and the increasing incursion of foreign fishing vessels in Palauan territorial waters. Since countries worldwide are using and looking towards MPAs, secondary protection projects are becoming more and more popular. This chapter highlights the practical implementations and results in Palau, how to theoretically apply this within the Greater North Sea in combination with Windmill Farms, and how the Marine Strategy Framework Directive stimulates these practices.

Article
Publication date: 29 August 2024

Geeta Marmat and Muhammad Kashif

This study aims to develop a micro-meso-macro framework of brand pride to understand brand pride, its forms, characteristics and the interdependence of this construct, in a…

Abstract

Purpose

This study aims to develop a micro-meso-macro framework of brand pride to understand brand pride, its forms, characteristics and the interdependence of this construct, in a comprehensive manner.

Design/methodology/approach

Literature in brand pride has been systematically extracted, analysed and evaluated, to propose an integrated framework which presents a holistic view of brand pride.

Findings

At the micro level, brand pride is associated with owning individual level characteristics such as personality, culture, values, beliefs and motivation action and behaviour of the individual; at the meso level, brand pride is associated with characteristics at brand level, actions and behaviour such as brand personality, brand value and image. At the macro level, brand pride is associated with brand interactive characteristics, actions and behaviour, at a broader network of systems and environment such as brand responsible behaviour and brand’s adaptability in creating a robust network in uncertainty.

Originality/value

This paper identifies brand pride as a useful connecting point between brands and the surrounding environment, to achieve a more sustainable branding practice. Although previous researchers explored its effects on brand loyalty in various contexts, a comprehensive, holistic model for enhancing brand pride, suitable for application at various situations and various levels, was missing. This research fills this gap through a unique contribution by proposing a micro-meso-macro framework, which is a three-layered approach to brand pride.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Open Access
Article
Publication date: 18 April 2024

Iryna Alves, Bruno Gregório and Sofia M. Lourenço

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by…

1057

Abstract

Purpose

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Design/methodology/approach

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

Findings

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

Originality/value

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 13 September 2022

Fabio Duma

In contemporary business and marketing literature luxury is mainly approached from the perspectives of production, communication and consumption. The author argues that to…

Abstract

Purpose

In contemporary business and marketing literature luxury is mainly approached from the perspectives of production, communication and consumption. The author argues that to understand the phenomenon in the future, different, more contextualized and human-focused lenses and methodologies are needed. He ventures out into philosophy, sociology and anthropology to broaden the perspective on the matter and proposes resonance, the theory of successful world relations, as an alternative view on luxury and luxury consumption.

Design/methodology/approach

The paper is based on the authors' reflections and an extensive review of literature, including contributions from different academic disciplines.

Findings

With introduction of resonance the author provides an alternative theoretical and practical lens on a multifaceted and dynamic phenomenon that nurtures lucrative markets which must adapt and fundamentally redefine themselves in response to changing social, ecological, technological and economic circumstances and evolving customer needs pointing towards a new social paradigm.

Originality/value

The author presents a critical view on luxury and enriches the discussion in the marketing and business-related literature with the perspectives of philosophy, sociology and other disciplines, linking the phenomenon to resonance theory and the notions of rebellion and escape. The paper suggests new ways of intellectually, scientifically and commercially engaging with the notion luxury and aims at serving as a springboard for further research.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 9
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 28 June 2024

Lauren A. Keating

By virtue of affecting how people perceive and respond to challenges, mindsets are conceivably consequential for, though relatively under-studied, in careers research. This paper…

Abstract

Purpose

By virtue of affecting how people perceive and respond to challenges, mindsets are conceivably consequential for, though relatively under-studied, in careers research. This paper thereby highlights the importance of bridging the mindsets and careers literature.

Design/methodology/approach

I review literature describing the ontology of mindsets, before reviewing what is currently known about mindsets in the careers domain. This is followed by theorizing about mindset dynamics in pressing career challenges, and providing avenues for future research.

Findings

I outline some of the major implications of fixed and growth mindsets as they (potentially) relate to career-relevant cognitions, emotions and behaviors. I also formulate an agenda for future research with regard to what we study, who we study and how we, as scholars, can study mindsets in careers.

Originality/value

This review enables looking back on the state of mindsets and careers research. The theorizing herein about mindset dynamics in careers also invites scholars to look toward exciting research possibilities about how mindsets can shape careers in ways not yet realized.

Details

Career Development International, vol. 29 no. 5
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 1 July 2024

Edwin Torres, Murat Kizildag and Jongwon Lee

The present research sought to analyze the effects of customer delight on both internal and external financial structures of publicly traded, service firms.

Abstract

Purpose

The present research sought to analyze the effects of customer delight on both internal and external financial structures of publicly traded, service firms.

Design/methodology/approach

Primary (i.e. survey) and secondary (i.e. financial records) data sources were gathered. A total of 685 participants responded to one questionnaire focusing on hotels and another one focused on restaurants, both of which measured levels of customer delight and satisfaction. Financial data were gathered from Center for Research in Security Prices, CRSP/COMPUSTAT.

Findings

Results of MANOVA revealed that there was a significant difference in the net profit margin (NPM) based on customer delight. Canonical correlation results exposed a significant correlation between satisfaction and delight combined and the financial performance measures (net profit margin, cash flow margin, return on assets and b-beta) combined.

Practical implications

By delighting their customers, managers will achieve higher profit margins. However, these are not likely to result in improved cash flow margin or return on assets. The effects of COVID-19 can alter yearly returns; thus, longitudinal research is needed to continue testing for the effects on delight on financial performance.

Originality/value

The relationship between delight and financial measures had not been previously determined (notwithstanding a few studies using substitute measures for financial performance). The present study uses actual data from the financial filings to empirically test their relationship to customer delight.

Details

Journal of Service Theory and Practice, vol. 34 no. 5
Type: Research Article
ISSN: 2055-6225

Keywords

Open Access
Article
Publication date: 17 April 2024

Terhi Nissinen, Katja Upadyaya, Kirsti Lonka, Hiroyuki Toyama and Katariina Salmela-Aro

The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding…

Abstract

Purpose

The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding principals’ own perceived servant leadership, stress and work meaningfulness.

Design/methodology/approach

Using latent profile analysis (LPA), two job crafting profiles were identified: (1) active crafters (55%) and (2) average crafters (45%). By auxiliary measurement-error-weighted-method (BCH), we examined whether and how job crafting profiles differed in terms of servant leadership, stress and work meaningfulness.

Findings

Active crafters reported higher than the overall mean level of approach-oriented job crafting (increasing job resources and demands), whereas average crafters reported an overall mean level of approach-oriented job crafting. Avoidance-oriented job crafting by decreasing hindering job demands did not differentiate the two profiles. Active crafters reported significantly higher servant leadership behavior, stress and work meaningfulness than average crafters.

Originality/value

Study findings provide new knowledge and reflect the implications that the unprecedented pandemic had for education. This study contributes to the existing literature within the scholarship of job crafting through empirical research during the prolonged COVID-19 pandemic. For practitioners, these study findings reflect contextual constraints, organizational processes and culture, and leadership in workplaces.

Details

International Journal of Organization Theory & Behavior, vol. 27 no. 3
Type: Research Article
ISSN: 1093-4537

Keywords

1 – 10 of 11