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1 – 6 of 6Dineshwar Ramdhony, Oren Mooneeapen and Ajmal Bakerally
This study investigates the effect of corporate governance mechanisms and country-level factors on the extent of Internet Financial Reporting (IFR). We used a sample of 106 listed…
Abstract
This study investigates the effect of corporate governance mechanisms and country-level factors on the extent of Internet Financial Reporting (IFR). We used a sample of 106 listed firms from five African countries. A financial reporting disclosure index was used to compute the aggregate IFR scores, which are made up of two components: content and presentation. Our results indicate that IFR relates to board size, firm size, country-level governance, economic development and index return. These results evidence the predominance of country-level factors over firm-specific factors in explaining the extent of IFR in Africa. It also shows that corporate governance mechanisms via board practices are insufficient to explain IFR in Africa. By further extending our analysis into the two components of IFR, we find that factors affecting the content and presentation dimensions are different. This study is among the first to investigate the extent of IFR in several African countries and adds to the existing evidence that has mainly focussed on firm-specific factors.
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Runhui Lin, Lun Wang, Biting Li, Yanhong Lu, Zhiqiang Qi and Linyu Xie
Blockchain is a technical solution integrating multiple technologies, with the potential to overcome the drawbacks of organizational governance. Given the emergence and prevalence…
Abstract
Purpose
Blockchain is a technical solution integrating multiple technologies, with the potential to overcome the drawbacks of organizational governance. Given the emergence and prevalence of blockchain, its importance for organizational governance has progressively increased. Therefore, this study aims to analyze how blockchain restructure organizational governance.
Design/methodology/approach
This study presents a structured systematic literature review of blockchain-enabled applications across diverse organizational governance models and several case studies to illustrate them. Based on the above analysis, governance mechanisms, transaction upgrading and challenges are proposed.
Findings
Based on the literature review and typical applications, the authors summarize the advances in the research on the theoretical and practical applications of blockchain in organizational governance. We also identify the influence mechanisms of organizational governance and investigate transaction upgrading based on blockchain. Finally, the authors discuss three types of challenges (i.e. administrative, technical and environmental) to the relationship between blockchain and organizational governance. Along with the development of blockchain applications, the impact of blockchain on organizational governance has progressed in both theory and practice. Therefore, these findings will have significant implications for both academics and practitioners.
Originality/value
This paper makes three key theoretical contributions: we review the literature on the impact of blockchain on organizational governance and present typical cases to illustrate it; propose four governance mechanisms for the application of blockchain in organizational governance; and propose an innovating-and-matching-oriented model of transaction upgrading based on blockchain.
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Anton Klarin and Rifat Sharmelly
This study aims to demonstrate the importance of organizational networks in organizational performance is relatively rich; less understood are processes in organizational…
Abstract
Purpose
This study aims to demonstrate the importance of organizational networks in organizational performance is relatively rich; less understood are processes in organizational networking that entrepreneurs and organizations use in making sense of rapidly changing contexts for organizational performance.
Design/methodology/approach
This study conducts an exploratory organizational-level narrative analysis into firms’ experiences in two major emerging markets (EMs), namely, Russia and India – to identify organizational networking processes in the midst of institutional upheavals. The study is based on in-depth case studies of firms in EMs sourced from interview data from senior management and consolidated with secondary data.
Findings
The authors find that initially firms rely on informal networks (including blat/svyazi and jaan-pehchaan/jan-pehchan) and later formal (in the form of bureaucratic followed by proprietary) networks to make sense of the changes and uncertainties in turbulent environments. The authors also demonstrate the cyclical nature of strategic sensemaking in the process of developing organizational networks for performance.
Originality
The study has a number of theoretical and practical contributions. First, it extends the well-established business networking construct to a more inclusive organizational networking construct. Second, it demonstrates that sensemaking is dependent on interorganizational networking from the outset and throughout the growth of an organization in turbulent markets – from informal to formal bureaucratic and proprietary networks. Finally, this study is unique in documenting the entire process of sensemaking from scanning to performance as well as successfully demonstrating the cyclical nature of sensemaking.
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Yi-Hsin Lin, Deshuang Niu, Yanzhe Guo and Ningshuang Zeng
This study examines how project uncertainties (environmental uncertainty and participant uncertainty) affect guanxi and contractual governance and assesses the mediating role of…
Abstract
Purpose
This study examines how project uncertainties (environmental uncertainty and participant uncertainty) affect guanxi and contractual governance and assesses the mediating role of guanxi governance between project uncertainty and contractual governance.
Design/methodology/approach
Data were collected in two stages from Chinese contractors. First, in-depth interviews were conducted with nine construction engineering project practitioners in different contracts as a pilot for questionnaire designing. Second, a cross-sectional questionnaire survey was conducted with professionals and practitioners of construction enterprises to collect primary data. Partial least squares structural equation modeling (PLS-SEM) was used to test seven hypotheses based on data collected from 198 respondents.
Findings
Project environmental uncertainty promotes the use of guanxi governance, while project participant uncertainty hinders it; the relationship between both types of uncertainty and contractual governance is the same as with guanxi governance. Furthermore, guanxi governance promotes contractual governance and partially mediates project environmental uncertainty and contractual governance and a complete mediating role between project participant uncertainty and contractual governance.
Research limitations/implications
As the interviewed samples are mainly from China, the study should be replicated using large representative samples from East Asian countries, such as Japan and South Korea, to gain a more comprehensive understanding of the influence of guanxi governance. Further, while the internal consistency reliability and convergent validity of the questionnaire data in this study align with the standards, a larger sample size would improve the reliability and validity of the research results and better represent the overall work situation of contractors, owners and public policymakers.
Originality/value
The results provide insights into project governance research and have implications for construction practitioners in deploying governance-related resources.
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Ron Berger, Netanel Drori, Matti Rachamim and Ilan Alon
This paper aims to generalize emic studies of culture and thus provide indigenous view nuanced particularly for emerging markets.
Abstract
Purpose
This paper aims to generalize emic studies of culture and thus provide indigenous view nuanced particularly for emerging markets.
Design/methodology/approach
The authors review four local business frameworks and deconstruct each into three different constructs. The authors systematically evaluate culture specific studies, particularities of jaan pehchaan (India), guanxi (China), sviazi (Russia) and wasta (Arab countries).
Findings
Building on social networking theory, the authors synthesize an emic model for four types of large emerging markets cultures – China, Russia, India and Arab countries – and divide them according to their affective, conative and cognitive elements.
Practical implications
By knowing the impact of the constructs and how to leverage it, managers can successfully penetrate and manage these complex markets.
Originality/value
Current models of culture, such as the ones proposed by Hofstede and GLOBE, are etic in their orientation, attempting to find variations in common dimensions across different cultures. Emic approaches to studying culture are more bottom-up and are idiosyncratic to the culture.
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