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1 – 10 of 236Judith Frei, Dorothea Greiling and Judith Schmidthuber
The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements…
Abstract
Purpose
The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements and enhancing competitiveness by using Management Control Systems (MCSs). Specifically, it examines how APUs respond to the co-presence of academic, government and business logic.
Design/Methodology/Approach
The perspective of institutional logics as a theoretical lens and the framework of MCSs by Malmi and Brown (2008) serve to analyse how APUs respond to the existence of different institutional field-level logics. In-depth expert interviews from the perspective of APUs’ research management are conducted to identify the applied management control practices (MCPs) and APUs’ responses to the different institutional field-level logics.
Findings
This study identifies how academic, government and business logic are represented in field-level-specific MCPs and field-level-specific corresponding narratives. Reflecting upon APUs’ responses to the co-existence of academic and government logic, compliance or rather, selective coupling with government logic or decoupling from government logic became obvious.
Originality/value
To the best of the authors’ knowledge, this is the first study at higher education institutions representing academic, government and business logic in the applied MCPs in research management. The study reveals that APUs have developed specific responses and narratives regarding the existence of different institutional field-level logics.
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Stefania Testa, Thaer Atawna, Gino Baldi and Silvano Cincotti
This paper aims at explaining variances in the contribution of Islamic crowdfunding platforms (ICFPs) to sustainable development (SD), by adopting an institutional logic…
Abstract
Purpose
This paper aims at explaining variances in the contribution of Islamic crowdfunding platforms (ICFPs) to sustainable development (SD), by adopting an institutional logic perspective (ILP). ICFPs represent a dual institutional overlap between two logics (the Western-mainstream and the Islamic logic) which have an impact on corporate social responsibility (CSR) interpretations, practices, and decisions and whose conflicts are mitigated by choosing different resolution strategies. The authors aim at showing that this choice affects SD differently.
Design/methodology/approach
The authors develop a conceptual typology through the following steps: (1) choice of variables and identification of corresponding variable domains, through literature review. Variables chosen are the elemental CSR dimensions related to various social and environmental corporate responsibilities to whom diverse meaning and emphasis are given under the Western-mainstream and Islamic logics. (2) Identification of three distinct ideal types of ICFPs, building on different resolution strategies to mitigate conflicts between logics; (3) development, for each ideal type, of a set of implications related to SD; (4) implementation of a first test aiming at assigning real cases to each ideal type.
Findings
The authors identify Western-mimicking (platforms adopting as resolution strategy decoupling or compartmentalizing strategies), Islamic-driven (platforms focusing on one prevailing logic) and Syncretism-inspired (platforms adopting hybridizing practices) ideal-types.
Originality/value
It is the first paper suggesting ILP to explain variances in crowdfunding platforms' role in addressing SD. It focuses on a specific type of CF platforms till now neglected.
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Johannes Slacik, Birgit Grüb and Dorothea Greiling
Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with…
Abstract
Purpose
Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with regulatory requirements and stakeholder expectations. Research on the integration of SM and its control mechanisms in corporate business remains scarce. This study aims to focus on Sustainability Management Control Systems (S)MCS applied in Electric Utility Companies (EUC), which experience close scrutiny by its stakeholders in as much as they play an important role in climate change agendas.
Design/methodology/approach
The methodological approach includes in-depth expert interviews within seven Austrian EUC followed by qualitative content analysis. This study builds on “MCS as a package” by Malmi and Brown (2008). Institutional logics (IL) are used for the theoretical approach.
Findings
Results show that several IL are involved in implementing strategic SMCS in EUC. Managers cope by integrating emerging hybrid logics, selectively coupled SMCS and making sense by building a communication bridge between the strategic and operative levels to create awareness.
Research limitations/implications
Results show that managers in EUC have to acquire a new hybrid logic for SD. This implies the use of informal controls and a strong focus on administrative and cultural controls as the main control mechanisms for SM.
Originality/value
The paper contributes to MCS research by using the scarcely applied theoretical framework of IL. Findings facilitate a better understanding of the control mechanisms behind SM and the coping strategies of managers in applying SMCS.
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Mary Ann Glynn, Elizabeth A. Hood and Benjamin D. Innis
As hybrid organizations become increasingly common, the authors observe that some hybrid forms are becoming institutionalized and legitimated. The authors explore the implications…
Abstract
As hybrid organizations become increasingly common, the authors observe that some hybrid forms are becoming institutionalized and legitimated. The authors explore the implications of the institutionalization of hybridity, addressing both the internal tensions that plague many hybrids and the external tensions stemming from evaluator assessments and stakeholder uncertainty. The authors propose that institutionalization can dampen internal tensions associated with hybridity and also facilitate legitimation and acceptance by external audiences. The authors present identity as a useful theoretical lens through which to examine these questions, as identities are born from, but also have the potential to modify, existing institutional arrangements. The authors present directions for future research at the juncture of identity, hybridity, and institutionalization, suggesting potential avenues of inquiry in this productive stream of research.
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Oliver Henk, Anatoli Bourmistrov and Daniela Argento
This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains…
Abstract
Purpose
This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number.
Design/methodology/approach
The study draws upon the literature on calculative practices and institutional logics to present the case of how a single number—specifically the conversion factor for Atlantic Cod, established by macro-level actors for the purposes of governance within the Norwegian fishing industry—is interpreted and used by micro-level actors in the industry. The study is based on documents, field observations and interviews with fishers, landing facilities, and control authorities.
Findings
The use of the conversion factor, while intended to protect fish stock and govern industry actions, does not always align with the institutional logics of micro-level actors. Especially during the winter season, these actors may seek to serve their interests, leading to potential system gaming. The reliance on a single number that overlooks seasonal nuances can motivate unintended behaviors, undermining the governance system’s intentions.
Originality/value
Integrating the literature on calculative practices with an institutional logics perspective, this study offers novel insights into the challenges of using quantification for the governance of complex industries. In particular, the paper reveals that when the logics of macro- and micro-level actors conflict in a single-number governance system, unintended outcomes arise due to a domination of the macro-level logics.
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Martin Carlsson-Wall, Kai DeMott and Hamza Ali
In this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football…
Abstract
Purpose
In this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football clubs, especially in the light of a growing transfer market.
Design/methodology/approach
Conducting a single case study of a Swedish football club, the authors adapt a view of the club as a “high-intensity” organization (Alvesson and Kärreman, 2004), one that inherently relies on strong identification of employees and the fostering of talent. This view allows us to detail the importance of both socio-ideological and technocratic forms of control involved in the talent development process.
Findings
The authors show how socio-ideological and technocratic forms of control were combined to establish the football club as a “talent factory” in the league, as well as the corresponding challenges when scaling talent development activities and how these challenges were handled. In doing so, the authors contribute to the broader accounting literature on talent- and human resource management, as the authors provide an example of how football clubs may commercialize without necessarily violating their fundamental sports values.
Originality/value
Talent management has mainly been studied in terms of increasing player wages and a focus on the cost of talent. As opposed to these perspectives, the authors highlight the revenue potential in developing players in the light of a growing transfer market and the relevance of talent development for the commercialization of football clubs.
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Ali Aslan Gümüsay and Michael Smets
Much recent work on hybrids has focused on the strategies and practices these organizations develop to manage the institutional contradictions associated with straddling competing…
Abstract
Much recent work on hybrids has focused on the strategies and practices these organizations develop to manage the institutional contradictions associated with straddling competing logics. Less attention has been paid to what we call the liability of novelty, defined as the heightened institutional challenges new hybrid forms face both internally and externally. These, we argue, go beyond the liability of newness commonly associated with new venture formation. In this chapter, we use the case of Incubate, a Muslim social incubator in Germany. This case is particularly instructive insofar as Incubate is a hybrid in both substance and mode of organizing: Its mission integrated domains of religion, commerce, and community, and its mode of organizing straddled the digital–analog divide. Neither Incubate’s members, nor its external stakeholders could rely on existing institutional templates to make sense of it. It was not only organizationally new, but also institutionally novel. As a consequence, it experienced what we distinguish as descriptive and evaluative challenges. It was both “not understood” and “not accepted.” This chapter outlines four practices to address these challenges: codifying, crafting, conforming, and configuring, and categorizes them along internal versus external as well as forming versus transforming dimensions.
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Giuseppe Grossi, Jarmo Vakkuri and Massimo Sargiacomo
Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.
Abstract
Purpose
Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.
Design/methodology/approach
The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.
Findings
Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.
Practical implications
This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.
Originality/value
Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.
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Alexandra Krämer and Peter Winkler
The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to…
Abstract
Purpose
The climate crisis presents a global threat. Research shows the necessity of joint communication efforts across different arenas—media, politics, business, academia and protest—to address this threat. However, communication about social change in response to the climate crisis comes with challenges. These challenges manifest, among others, in public accusations of inconsistency in terms of hypocrisy and incapability against self-declared change agents in different arenas. This increasingly turns public climate communication into a “blame game”.
Design/methodology/approach
Strategic communication scholarship has started to engage in this debate, thereby acknowledging climate communication as an arena-spanning, necessarily contested issue. Still, a systematic overview of specific inconsistency accusations in different public arenas is lacking. This conceptual article provides an overview based on a macro-focused public arena approach and decoupling scholarship.
Findings
Drawing on a systematic literature review of climate-related strategic communication scholarship and key debates from climate communication research in neighboring domains, the authors develop a framework mapping how inconsistency accusations of hypocrisy and incapacity, that is, policy–practice and means–ends decoupling, manifest in different climate communication arenas.
Originality/value
This framework creates awareness for the shared challenge of decoupling accusations across different climate communication arenas, underscoring the necessity of an arena-spanning strategic communication agenda. This agenda requires a communicative shift from downplaying to embracing decoupling accusations, from mutual blaming to approval of accountable ways of working through accusations and from confrontation to cooperation of agents across arenas.
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Gustaf Kastberg Weichselberger and Cristian Lagström
The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid…
Abstract
Purpose
The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.
Design/methodology/approach
The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.
Findings
The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.
Research limitations/implications
One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.
Practical implications
A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.
Social implications
The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.
Originality/value
The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.
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