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1 – 10 of 439This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping…
Abstract
Purpose
This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping strategy.
Design/methodology/approach
The research uses a case study approach to examine the implementation of a business strategy in the utility sector. The authors seek a better understanding of practice theory and its role in influencing institutional change and stability.
Findings
The case study findings show that the change agents enacted MCS practices that aided the metamorphosis of a once state-owned company into a for-profit enterprise. The findings show how the organisation transformed from a long-established preoccupation with technical systems and engineering and shifted to a focus on customer satisfaction and shareholder interests.
Research limitations/implications
In terms of policy implications, bureaucrats need to appreciate that inculcating business norms is not an easy path and can be met with resistance, which creates delays in strategy implementation. The current study, while reporting some of the influences of tribal loyalty, was nevertheless limited by not having the time and space to examine in-depth the intersections of MCS and strategy within a strongly tribal context. This can be an avenue for future research.
Practical implications
The study helps to understand embedded actors in the implementation of strategy by refocusing research on the actions and interactions of strategy implementation practitioners.
Originality/value
The authors contribute to the literature by seeking to use practice theory and offer a valuable understanding, from the actor level, of how practices are created and enacted. Often accounting studies have paid less attention to the change agents in the process of shaping business-oriented strategic activity. This study enabled us to gain a better understanding of the action and practice behaviour around the strategy-MCS nexus.
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Telmo Lena Garcez and Marcelo Fernandes Pacheco Dias
This paper aims to analyze the evolution and interaction over time of the functions of a technological innovation system (TIS) based on the concept of an innovation motor.
Abstract
Purpose
This paper aims to analyze the evolution and interaction over time of the functions of a technological innovation system (TIS) based on the concept of an innovation motor.
Design/methodology/approach
It is a case study of the innovation system associated with the technology for producing cage-free pullets for laying eggs in Pelotas/Rio Grande do Sul (RS).
Findings
The motors proposed by the TIS approach evolve sequentially and are associated with cumulative causality mechanisms. The study's results identified two functionalities: analysis of the chain as a whole and coordination of the actors involved in the system. The study's results also identified the presence of inflection points at the beginning of each of the motors.
Research limitations/implications
The absence of a more accurate detailing of the market motor in discussions of the evolution of the motors and functions of TIS cage free Pelotas.
Practical implications
Innovation Motors as a new guiding approach for participatory innovation initiatives in rural areas.
Originality/value
Application of the TIS approach in agribusiness and proposition of two new functions for motor analysis, in addition to including inflection points as activation triggers in the evolution between motors.
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This article investigates how medical specialists as professionals and elective cosmetic surgery tourists as consumers relationally negotiate decisions within the cosmetic surgery…
Abstract
Purpose
This article investigates how medical specialists as professionals and elective cosmetic surgery tourists as consumers relationally negotiate decisions within the cosmetic surgery clinic. Drawing on a Goffmanian approach, this article explores the processual social structures that shape consumer logics in the clinic as a social space and as a type of professional institution.
Design/methodology/approach
This article is based on ethnographic fieldwork in cosmetic surgery clinics in South Korea.
Findings
This article identifies two genres of professional strategies (spatial arrangements and dramaturgical performances) that are leveraged by medical specialists to assert control over and persuade consumers to purchase cosmetic surgery.
Research limitations/implications
The valorization of surgery captured in this article suggests that surgical modifications may serve as another vehicle for entrenching class inequality between those able and those unable to afford surgery.
Practical implications
This article offers recommendations for future policymaking in terms of the regulatory oversight of the consumer profiles eligible for surgery and the marketing practices of clinics.
Originality/value
This article offers a micro-level account of how the high-risk good of cosmetic surgery is sold by medical specialists in charismatic and affective bids to enhance their legitimacy, authority and trust.
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Neuza C.M.Q.F. Ferreira and Anabela R.L. Dinis
This study generates an aggregated overview of the literature on national culture and entrepreneurship (NC&E). The aim is to map the NC&E field via a systematic literature review…
Abstract
Purpose
This study generates an aggregated overview of the literature on national culture and entrepreneurship (NC&E). The aim is to map the NC&E field via a systematic literature review of 130 articles published in refereed academic journals up to the end of 2022
Design/methodology/approach
Two different citation analysis methods are used: bibliographic coupling and co-citation
Findings
The results include the most influential studies, top-cited references and journals, and five major thematic clusters. The latter are (1) cultural models, frameworks and case studies; (2) social entrepreneurship, perceived barriers and entrepreneurial intentions; (3) institutions and sociocultural environments; (4) entrepreneurial orientation, cognition and networks; and (5) economic growth, entrepreneurial activity and firm performance
Originality/value
In contrast to previous NC&E literature reviews, this research employs a combination of bibliographic coupling and co-citation analysis. The findings offer a clearer understanding of the intellectual structure of this field and suggest new avenues for future investigations, including several relationship links with the resource-based view
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The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.
Abstract
Purpose
The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.
Design/methodology/approach
This qualitative study relies on results from semi-structured interviews with auditors, educationalists, academics, partners from leading accounting/audit firms, company directors and high-ranked government officers. Thematic analysis was conducted both manually and using MAXQDA software, and the themes that emerged from both analyses are complementary. A few more complementary analyses were also conducted such as Word Cloud.
Findings
The results support the claim that the religious traditions and rituals are strongly linked to gender-inequitable beliefs and suggest sociocultural factors impose on women experiencing self-effacing emotions and passive acceptance of lower status, contributing to the persistence of gender inequality. It also emphasizes the need to challenge certain sociocultural practices to promote greater gender equality, which is the theme emerged from thematic analysis. Additionally, this paper proposes four distinct types of attitudes in this regard as self-effacing feminist, self-effacing traditional, self-effacing modesty and talented driven.
Research limitations/implications
Respondents' openness authenticity may be limited by factors like selection bias, small sample size and other potential constraints in this study.
Practical implications
The findings might influence stakeholders to advocate for policy changes to promote women's representation in leadership positions. The results give voice to various segments of society who are advocating greater gender diversity on board representation in Fiji. The themes immerged and theories developed would make a substantial contribution to the existing literature.
Social implications
The findings highlight the importance of addressing gender inequality in leadership positions to promote inclusive and sustainable growth.
Originality/value
This study sheds light on the less-explored domain of internal barriers to gender equality within Fiji. It adds a novel dimension to the understanding of how cultural norms intersect with individual perceptions to shape gender inequality.
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Shivam Joshi, Anita Sengar and Atri Nautiyal
The digital direct-to-consumer (D2C) approach has seen widespread adoption across many industries, but its application to regional food products has been slower. This study aims…
Abstract
Purpose
The digital direct-to-consumer (D2C) approach has seen widespread adoption across many industries, but its application to regional food products has been slower. This study aims to identify and rank the most significant challenges to the widespread use of digital D2C for regional food products.
Design/methodology/approach
A multi-criteria decision-making method called a fuzzy analytic hierarchy process (FAHP) was used to determine the order in which these obstacles were evaluated. Thirty-five barriers were identified and categorized into six categories named technological, operational, sociocultural, financial, market and institutional and regulatory barriers.
Findings
Market barriers ranked as the top barrier, and the technological barrier ranked the least significant amongst the main barrier categories for the adoption of digital D2C model for the regional food products. Lack of consumer awareness ranked number one globally, and lack of government subsidies ranked the least amongst the thirty-five identified barriers. Operational barriers came out to be second most significant barrier followed by institutional and regulatory barrier, sociocultural barrier, financial barrier and technological barrier.
Research limitations/implications
The findings of this research were derived through a numerical examination of data gathered from the Indian setting. It follows that the technological, sociocultural, financial, market, operational and institutional constraints, among others, outlined here are all unique to India. Because of the unique nature of the Indian setting, the results of this study can only be used there and not elsewhere. It is possible that future research will broaden the aims of this one and refine its methodology. Digital D2C adoption for regional food products may be prioritized and ranked using quantitative and qualitative data sources like ANP and TOPSIS. It is possible that similar studies may be conducted in nations which have a different set of operational, technological, sociocultural market and financial and regulatory barriers. Conceptual framework can be formed by integrating TAM and TPB to understand the buying behavior of regional food products via digital D2C.
Originality/value
This research is the first to identify challenges to the widespread use of the digital D2C model for regional food products. Policymakers and other interested parties can use this information to better understand the difficulties of expanding the distribution of regional food products beyond their immediate regions.
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Teresa Villacé-Molinero, Laura Fuentes-Moraleda, Alicia Orea-Giner, Rocío González-Sánchez and Ana Muñoz-Mazón
This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs…
Abstract
Purpose
This study aims to investigate how university students experience a skill transformation process aligned with the sustainable development goals (SDGs). This transformation occurs through their participation in a service-learning programme alongside an international volunteering project. The theoretical framework for understanding this skill transformation process is based on the “rite of passage”.
Design/methodology/approach
Qualitative methodology is adopted by conducting 23 online surveys with volunteers (virtual and onsite) and five with coordinators across the rite of passage phases. Volunteering was carried out in five Mayan indigenous communities in Mexico as part of an international cooperation project with the goals of supporting community-based tourism development and strengthening volunteers’ skills in accordance with the SDGs.
Findings
Results show that international volunteering programmes for university students significantly enhance their interpersonal and professional skills, demonstrating strong potential for implementing the SDGs. These programmes provide learning and education opportunities for both volunteers and local communities. Volunteers gain a broader perspective on gender equality and cultural barriers. Additionally, volunteering supports sustainable tourism, economic worth and collaboration among institutions. Both volunteers’ personal characteristics (educational level and sociocultural context), as well as their sociocultural context, influenced the perception of the skill transformation process and learning about the SDGs. Finally, a new educational university programme in volunteering aligned with SDGs is proposed.
Practical implications
This research examines the practical ramifications of incorporating volunteer programmes into university courses. Universities must include these initiatives in their educational systems as a means of enhancing student learning.
Social implications
A new educational university programme in volunteering aligned with SDGs is proposed. This study suggests a shift in university mindset, as well as increased funding for training and adherence to the SDGs.
Originality/value
This study pioneers the rite of passage framework in an international volunteer tourism project facilitated by universities, emphasizing volunteering as a valuable tool for SDG implementation, considering the interrelationships between objectives.
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Amaia Maseda, Txomin Iturralde, Gloria Aparicio and Sarah Y. Cooper
This study aims to underline the importance of addressing gender issues in family firms. It reinvigorates research in this field by revealing its current state, identifying…
Abstract
Purpose
This study aims to underline the importance of addressing gender issues in family firms. It reinvigorates research in this field by revealing its current state, identifying research gaps and suggesting future agendas.
Design/methodology/approach
A bibliometric approach using a co-word analysis of 376 papers from the Web of Science database and their 885 keywords was performed to reveal the thematic structure of gender and family firm research, research topics, associations among them and their evolution over the last 30 years (1991–2021).
Findings
This review provides an extensive literature base and suggests research topics that facilitate the adoption of a gendered lens in family firm literature and business practice.
Research limitations/implications
This review demonstrates how gender issues are intertwined with management, leadership and family firm approaches. Our observations inform scholars, policymakers and practitioners on the need to integrate gender issues into organizational culture and to connect empowerment strategies with the sociocultural environment.
Originality/value
This study shows the need to address women’s empowerment in business, considering different sociocultural contexts in addition to a Western focus. It also calls for embracing gender and feminist perspectives in research.
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