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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 3 September 2021

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 November 2020

James C. Goldstein

The second major step in the development of the balanced scorecard was the introduction of strategy maps. Although much has been written about the benefits of strategy

Abstract

Purpose

The second major step in the development of the balanced scorecard was the introduction of strategy maps. Although much has been written about the benefits of strategy maps, there have been relatively few empirical studies that explore their use in a real-world setting. Additionally, the studies that have been done do not focus on the perspective of middle managers and employees who execute the strategy on a daily basis. This study addresses these gaps through observing the construction of strategy maps in two main business lines of a commercial bank. The participating managers are then asked if they agree that the resulting strategic performance measurement system assist organizations in the three ways most discussed in the literature: translating and operationalizing strategy, communicating the strategy and measuring the strategy. This study also provides some additional insights regarding the construction and use of strategy maps in organizations. The findings provide evidence to management that strategy maps are beneficial and guidance on how these could be implemented. The purpose of this study is to examine the implementation of strategy maps in a real-world setting. Strategy maps are an extension of the well-known and adopted balanced scorecard, but have received little attention in empirical studies.

Design/methodology/approach

The researcher introduced middle managers and operational staff to strategy maps and assisted them in the construction of a map for their business unit. The participants were then interviewed as to whether they agree with the benefits outlined in literature.

Findings

Participants agreed with the three main benefits outlined in literature and also provided additional feedback on the use of strategy maps from the perspective of their role as middle managers and those who had not used strategy maps in the past.

Research limitations/implications

This study should be replicated in a larger setting. It would be particularly helpful to involve multiple departments across one organization or replicate the research in different organizations in the industry.

Practical implications

It would be helpful to guide business units through the construction of strategy maps and then survey employees at different levels throughout the business units to obtain their feedback concerning the resulting product.

Social implications

Because this study involves middle managers and operational level employees, it provides insight on the use of strategy maps, which could be extrapolated to other strategic performance management tools. This is a level of management that has not been involved to a large extent in previous research.

Originality/value

This paper is the first to observe middle managers in their development of a strategy map, which puts it in the unique position to note the opinions of this group on the benefits of the tool.

Details

Journal of Business Strategy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0275-6668

Keywords

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Article
Publication date: 18 November 2020

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

The term strategy has become diluted and unhelpful in the process of organizations’ pursuit of competitive advantage. This briefing looks at addressing the issues around the term strategy.

Originality/value

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Details

Strategic Direction, vol. 36 no. 12
Type: Research Article
ISSN: 0258-0543

Keywords

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Article
Publication date: 19 February 2021

Fabien Eymas and Faouzi Bensebaa

Despite the critical role given to small independent retailers (SIRs) in the revitalisation of city centres, little knowledge exists about their actual competitive…

Abstract

Purpose

Despite the critical role given to small independent retailers (SIRs) in the revitalisation of city centres, little knowledge exists about their actual competitive strategies. Existing literature rather is normative, recommending SIRs to focus on customer orientation. Thus, the aim of this study is to identify the types of competitive strategies really adopted by SIRs.

Design/methodology/approach

This qualitative study is based on 13 semi-structured interviews of the booksellers, beer and wine merchants we met around Paris (France) in 2018. Data analysis was conducted in two stages: each interview was coded to bring out themes, which were then linked in cognitive maps.

Findings

Five types of SIRs' competitive strategies emerged from the study, depending on their main focus of attention. Either SIRs have no weapon to fight against external factors and they suffer competition or they have limited means and focus on their relationship with customers or even they possess a specific resource they can rely on (innovative character, skills, values) to go beyond ordinary customer orientation.

Practical implications

The typology should be a useful tool for SIRs interested in competitive strategies and for municipalities looking for new insights to succeed in the revitalisation of their city centres.

Social implications

Revitalisation of city centres is a big challenge for many Western cities, especially small- and middle-sized ones.

Originality/value

To the best of our knowledge, the typology that comes from this study is the very first one on SIRs. Theoretically, it may help organise researches on SIRs' competitive strategies. Pragmatically, it provides a better understanding of SIRs' competitive strategies.

Details

International Journal of Retail & Distribution Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-0552

Keywords

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Article
Publication date: 8 March 2021

Inêz Manuele dos Santos, Caroline Maria de Miranda Mota and Luciana Hazin Alencar

This paper aims to propose a conceptual framework to integrate a maturity model to the supply chain (SC) strategy, in order to understand how a maturity model can be…

Abstract

Purpose

This paper aims to propose a conceptual framework to integrate a maturity model to the supply chain (SC) strategy, in order to understand how a maturity model can be useful in diagnosing and developing the capabilities of SC business processes (BPs) to meet SC's strategy.

Design/methodology/approach

The proposed framework was based on an SC strategy framework, in which a maturity model was added in order to diagnose and identify SC process capabilities that need to be developed, per maturity level, according to the type of SC strategy and the competitive strategy. A grid was proposed to analyze the relationship between them. An exploratory case study (multiple cases) was applied to verify the applicability of the model.

Findings

Findings indicate that a maturity model can delimit and align, as far as the company needs to reach, the SC strategic interests with the company's competitive objectives. However, some barriers and facilitating factors implicit can impact on this alignment. It is also noted that the maximum level of SC management (SCM) maturity may not be in the strategic interest of the company.

Originality/value

Due to the few empirical studies on the value of maturity models, this research contributes to the understanding of the usefulness of an SC process maturity model for the SC strategy. Moreover, the framework can show how a maturity model can serve as a parameter and guide to develop the capabilities of processes, resources and activities to meet the SC strategy and the reach of the competitive strategy.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

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Article
Publication date: 1 March 2021

Mehdi Vaseyee Charmahali, Hasan Valiyan and Mohammadreza Abdoli

During the current century, environmental sustainability and waste reduction processes have always been subject to scrutiny in developed societies. Developed communities…

Abstract

Purpose

During the current century, environmental sustainability and waste reduction processes have always been subject to scrutiny in developed societies. Developed communities have gained considerable momentum by investing in environmental infrastructure and integrating corporate performance disclosure and less developed communities are involved with it. Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. This study aims to present strategic reference points matrix-based model to develop a framework for carbon disclosure strategies through institutional and stakeholder pressures throughout the capital market.

Design/methodology/approach

As a case study, by reviewing similar research on carbon disclosure, this study seeks to illustrate various carbon disclosure aspects and strategies in a matrix based on institutional (vertical axis) and stakeholder (horizontal axis) pressures

Findings

The study attempts to states that carbon disclosure is affected solely by the company because of the presence of agency gaps between external stakeholders and corporate executives.

Originality/value

However, the firm’s decision to adopt a carbon disclosure strategy depends on the performance of stakeholder pressure (stakeholder salience level) and managers’ perceptions of institutional pressure (institutional pressure centrality level).

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

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Article
Publication date: 26 February 2021

Heng Xu, Xuliang Wu and Yatian Liu

This paper aims to theoretically investigate an online company’s optimal decision on its offline expansion strategy. In the past five years, many large online retailers…

Abstract

Purpose

This paper aims to theoretically investigate an online company’s optimal decision on its offline expansion strategy. In the past five years, many large online retailers and internet-based companies such as Amazon, Google, Alibaba, Tencent and JD.com have expanded their offline market but it was observed that they adopted different expansion strategies. Specifically, some of them expand the offline market by acquiring offline retailers, while some do so by purchasing a portion of offline retailer’s stake. This difference leads to a quite different structure in post-expansion market, having an impact on profit, consumer surplus and social welfare. The goal of this paper is to model such expansion strategies in a general way and complete studies on profits and welfare.

Design/methodology/approach

By constructing a Salop model with two offline retailers and one online company, this paper analyzes the case where the online company can expand its offline market by either acquiring or jointing (e.g. stakeholding) with one offline retailer. The former strategy (named Strategy A) allows the online company to fully control and capture residual claims of the offline retailer. With the adoption of the latter strategy (named Strategy C), on the other hand, the online company can obtain a fixed proportion of its offline partner’s quasi rent. In the price competition, the online company chooses its optimal offline expansion strategy by predicting its profit in the post-expansion market.

Findings

This paper found that the equilibrium crucially depends on the synergy effect due to online–offline integration, and such synergy also influences both consumer and social welfare. This study shows the various conditions on the synergy that affect an online company moves toward offline markets. Accordingly, this finding can assist online companies with or without retailing business to choose an optimal strategy when expanding offline markets. Moreover, by doing some necessary welfare analysis, this study shows that the online company’s offline expansion is not always benefiting consumers nor be socially desirable, which may shed some lights on the possible competition policy in the case where online companies practice in offline expansion.

Originality/value

Different from conventional wisdom in online-offline integration, the theory indicates that the offline expectation of online company may not always benefit consumers nor be socially desirable. Moreover, the findings also shed some lights on the possible competition policy in the case where online companies practice in offline expansion.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

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Article
Publication date: 1 March 2021

Young Hoon An, Soonkyoo Choe and Jihoon Kang

The purpose of this study is to analyse the effects of market-based and nonmarket-based strategies on firm performance in African countries. This study also investigates…

Abstract

Purpose

The purpose of this study is to analyse the effects of market-based and nonmarket-based strategies on firm performance in African countries. This study also investigates host country institutions' effect on the relationship between firm strategies and performance in these countries.

Design/methodology/approach

Data of 1,276 firms in five African countries were obtained from two different sources: The World Bank Enterprise Database and The Global Competitiveness Report. Two-stage least squares regression was applied.

Findings

Both market-based strategies and corporate political activity (CPA)improve firm performance in the African countries included in the analysis. Institutional development also has a direct positive impact on firm performance. However, the effect of CPA weakens as the host country shifts towards more efficient, market-oriented institutions. Furthermore, the results show that local African firms benefit more from institutional development than foreign firms.

Originality/value

The paper confirms and extends our understanding of the dynamic fit between institutions and strategy by highlighting the moderating role of institutional development on CPA and market-based strategies in enhancing firm performance.

Details

Multinational Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1525-383X

Keywords

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Article
Publication date: 26 February 2021

Tao Zhang

The effectiveness of interorganizational governance is one of the most significant concerns of firms involved in supply chain management. Previous studies have extensively…

Abstract

Purpose

The effectiveness of interorganizational governance is one of the most significant concerns of firms involved in supply chain management. Previous studies have extensively examined various interorganizational governance strategies. However, the dynamic and implementation details of interorganizational governance receive little attention, which leads to the defects of interorganizational governance literature. This study tries to explore this issue.

Design/methodology/approach

Based on the process and cybernetic view, this study conceptualized four interorganizational governance processes and their respective critical activities to capture the dynamic and implementation details of interorganizational governance. Furthermore, this study investigated the mapping of governance strategies into different critical activities, which unveil the various manifestations of governance strategies across these critical activities.

Findings

Four interorganizational governance processes and their respective critical activities would overarch the dynamic and implementation details of governance strategies. Furthermore, various governance strategies also would have different manifestations across the critical activities of the four processes.

Originality/value

This paper fills the gaps in interorganizational governance literature in which the dynamic details of governance strategies are unclear. The new conceptualization provides a new paradigm for researchers to zoom in on the subtle dynamics of interorganizational governance. The new conceptualization indicates a few promising future research directions.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

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