Search results

The purpose of this study is to examine the moderating effect of the reflective practice of business students on how it helps to develop their employability skills through various university strategies.

The study employed a simple random sample to select undergraduate level 400 students from the Universities under study (the University of Ghana, University of Professional Studies Ghana, Lancaster University Ghana and Webster University Ghana). Only final-year students with an informed judgement on the reflective practice and various institutional practices to acquire graduate employability skills were participated. The independent variables of the study are institutional strategies (curriculum design, extra curriculum, work-integrated learning, career development centre, university collaboration with the industry, student engagement, internship job placement), the moderator is the reflective practice and the dependent variable of the study is graduate employability.

The study found that the moderation role of reflective practice had a significant effect on institutional strategies (extracurriculum, career development centre, university collaboration with the industry, student engagement and internship job placement) and graduate employability.

The study was limited to only undergraduate business students from four universities ignoring other disciplines and postgraduate students.

The practical implication is that reflective practice must be an integral tool for various universities if they want students to use their strategies to sharpen their employability skills.

The social implications of the study emphasise the reflective practice of graduate students in universities. This implies that firms and other institutions must consider reflective practice for the maximum output of their employees.

The concept of employability is a bit complex as it concerns many stakeholders of the educational process; the students, academic staff, employers, policymakers and higher education; the private sector; and the government. Although examining students' employability development skills is of great importance, students' reflective practice tends to be overlooked in most studies. Therefore, the focus of this study examines how the reflective practice of graduate students promotes employability through the various university strategies, which had not been considered.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

This study aims to explore the benefits of strategy as way-finding approach to strategic thinking suggested by Robert Chia for small community-based Southern NGOs. The purpose is to find alternatives to the strategic planning (SP) approach.

The study adopts the perspective of phronesis (Flyvbjerg, 2006) using the case study of a 45-year-old NGO based in India and working for community development. The data has been collected for over more than 20 years. Qualitative analysis of the data has been done by focusing on the activities that were performed in keeping with the requirements of phronetic research.

The study finds that through way-finding approach to strategic thinking, a Southern NGO is able to manage and reduce its resource dependence while maintaining organizational autonomy and pursuing its vision. The approach avoids the pathologies produced through SP in such organisations.

This study adds to empirical contexts in which strategy as way-finding may be practiced. This study explicitly shows how this may be very useful to smaller community-based Southern NGOs. This study also adds to the research on strategy as practice by showing its relevance in the NGO sector.

This study shows alternatives to NGOs that are reluctant to engage in SP. This study also shows how NGOs can benefit from the way-finding approach to strategic thinking to improve their community connect, autonomy and impact.

This study provides alternatives to resisting the power asymmetry of the global North-South development agenda.

This study demonstrates the usefulness of the way-finding approach to strategy in the context of smaller Third-World NGOs and provides alternatives to SP.

The purpose of this paper is to present a framework of ideation pathways that organically extend the current stock of knowledge to generate new and useful knowledge. Although detailed, granular guidance is available in the strategy literature on all aspects of empirically testing theory, the other key aspect of theory development – theory generation – remains relatively neglected. The framework developed in this paper addresses this gap by proposing pathways for how new theory can be generated.

Grounded in two foundational principles in epistemology, the Genetic Argument and the open-endedness of knowledge, I offer a framework of distinct pathways that systematically lead to the creation of new knowledge.

Existing knowledge can be deepened (through introspection), broadened (through leverage) and rejuvenated (through innovation). These ideation pathways can unlock the vast, hidden potential of current knowledge in strategy.

The novelty and doability of the framework can potentially inspire research on a broad, community-wide basis, engaging PhD students and management faculty, improving knowledge, democratizing scholarship and deepening the societal footprint of strategy research.

Knowledge is open-ended. The more we know, the more we appreciate how much we don’t know. But the lack of clear guidance on rigorous pathways along which new knowledge that advances both theory and practice can be created from prior knowledge has stymied strategy research. The paper’s framework systematically pulls together for the first time the disparate elements of transforming past learning into new knowledge in a coherent epistemological whole.

Organisational strategy becomes reality by connecting organisation’s resources and capabilities in daily operations, and physical workspace is one of the environments in which this takes place. This study aims to explore to what extent factors required for successful strategy implementation are considered when designing, using and managing workspaces of knowledge-intensive organisations.

For the study, managers in 25 large and medium-sized knowledge-intensive organisations were interviewed. The semi-structured interviews focused on organisation’s strategy, strategy implementation practices and workspace design and management. To form a comprehensive framework of strategy implementation success factors for the study, the factors of 11 frameworks were analysed, grouped and renamed.

Current workspace design, usage and management mainly support human-related strategy implementation factors. However, both organisation- and human-related factors are needed for the strategy implementation to be successful. Therefore, the organisations studied may have unused potential in their workspaces to ensure strategy-aligned operations and behaviour.

Due to the potential imbalance between organisation- and human-related strategy implementation factors, a more holistic, organisational-level approach to workspace design, usage and management is recommended to ensure the success of strategy implementation.

Workspaces have extensively been studied from individual strategy implementation factors’ as well as employees’ perspectives. Prior to this work, there are only few studies exploring workspace in the holistic, strategy implementation context.

Recent research has highlighted limited explicit knowledge of a company’s strategy on the part of its employees. The concept of Open Strategy has emerged as a promising approach to address and enhance knowledge and understanding of an organization’s strategy across all hierarchical levels. However, empirical investigations of the relationship between the degree of openness in a strategy process and employees’ strategy knowledge remain scarce. This study aims to fill this gap.

We conducted an online survey of individuals from various organizations, measuring the degree of openness of their strategy process and using regression analysis to determine the impact on strategy knowledge among the respondents. We operationalized strategy knowledge using two concepts. The first concept encompassed general knowledge of the employer’s strategy, mission, and vision. The second concept measured strategy knowledge in a more concrete manner by assessing factors such as the company’s markets, how it positions itself and its economic logic.

Our findings indicate that regardless of the level of hierarchy, the degree of openness has a strong positive effect on strategy knowledge. However, this effect is smaller when specific aspects of strategy knowledge are assessed compared to a general understanding of strategy. Our results highlight the potential of Open Strategy as an effective approach to enhancing employees’ knowledge of the employer’s strategy.

Our research demonstrates that the degree of openness in strategy processes significantly enhances strategy knowledge, thereby laying the groundwork for effective strategy implementation. The results highlight the importance of cultivating a culture of transparency, participation and inclusion of employees as well as ongoing communication to effectively integrate strategy into organizational practices. We offer practical implications for managers striving to optimize their strategic management processes.

The purpose of this article is to discuss how the mastery of resilience in operations and supply chains plays a significant role in the transition to a more sustainable future. Furthermore, it is supposed to propose avenues for future research on operational and supply chain resilience, interacting with the sustainability literature in our field.

A conceptual review of resilience and sustainability themes within operations and supply chain management research is conducted. Reflections on the topic are informed by relevant literature published over the last decade.

The major conceptual contributions are threefold: (1) This article elaborates on the understanding of operational resilience and supply chain resilience concepts and reviews their respective primary research streams. (2) It proposes resilience as the missing element in the pursuit of excellence in organizations that want to contribute to a more sustainable future. (3) The article offers a research framework that provides a future research agenda at the intersection of resilience and sustainability in operations and supply chain management research.

The article highlights gaps in current research and illustrates further areas of research that need to be addressed to maximize the contribution of operations and supply chain management research in supporting practitioners to achieve a more sustainable future.

Existing research on how professionals manage after-hours connectivity to work has been dominated by studies on the strategies/practices individuals develop. In these studies, mobile technology is perceived as a tool or an enabler that supports otherwise human-centric connectivity decisions. This view sees technology as separate or external to the organisation, missing out on its nuanced role in shaping connectivity decisions. Our study aims to bring technology back into the sociomaterially imbricated context of connectivity and to unpack its parameters.

Drawing on data collected from documents and semi-structured interviews, we adopt the framework of “sociomaterial imbrications” (Leonardi, 2011) to understand the social and material parameters that influence connectivity management practices at two different academic institutions in Saudi Arabia.

The study identifies a set of social and material parameters (organisational, individual, technological and situational) that imbricate to shape, collectively and not individually, professionals’ connectivity management practices. Connectivity decisions to change practice (such as decisions of where, when or why to connect) or technology (how to connect) are not as distinct as they appear but originate from, and are founded on, imbricated sociomaterial parameters. Our study further suggests that connectivity decisions are shaped by individuals’ perceptions of sociomaterial imbrications, but decisions are not solely idiosyncratic. The context within which connectivity decisions are taken influences the type of decisions made.

Connectivity management emerged from sociomaterial imbrications within a context constitutive of four interacting parameters: organisational, technological, situational and individual. Decisions around the “how” and the “what” of connectivity – i.e. the practice of connectivity and its underpinning technology – originate from how people perceive sociomaterial imbrications as enabling or constraining within a context. Individual perceptions account for changes in practice and in technology, but the context they find themselves in is also important. For instance, we show that professionals may perceive a certain technology as affording, but eventually they may use another technology for communications due to social norms.

Despite the growing interest in the field of supply chain sustainability (SCS), little exploration of new theories exists. Therefore, this paper aims to introduce practice theories to SCS studies through a practice turn.

This is a conceptual paper in nature. Hence, based on theoretical arguments, the authors elaborate on how the practice turn can arise in the SCS field.

The theoretical elaboration is rooted in the understanding that sustainability is not limited to the materiality of environmental and social issues, as often observed. Instead, there is a need to include immaterial, emotional and intangible elements to better comprehend SCS practice. The authors argue that a continuum exists for a practice turn, including practice-based view, practice-based studies and critical practice theory.

The authors provide a research agenda with a comprehensive perspective of understanding the application and implications of practice theories to SCS.

The practice turn in SCS studies can support managers to better understand their practices not only through recognizing explicit activities but also mainly by reflecting on hidden elements that affect their performance.

SCS studies can better engage with grand challenges through a practice turn, which helps increase its contribution to solving social problems.

Unlike previous literature, the paper elaborates on how practice theories are powerful in supporting both scholars and practitioners in moving away from an extremely economic focus to genuinely embrace sustainability practice. In doing so, the practice turn appears as an important phase for SCS field maturity.