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Open Access
Article
Publication date: 15 February 2024

Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Abstract

Purpose

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

Design/methodology/approach

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

Findings

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

Research limitations/implications

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

Originality/value

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 30 July 2024

Gennaro Maione, Giulia Leoni and Michela Magliacani

This study aims to explore what and how digital innovation, as a knowledge-based and multi-dimensional process, can be used to increase the accountability of public and private…

Abstract

Purpose

This study aims to explore what and how digital innovation, as a knowledge-based and multi-dimensional process, can be used to increase the accountability of public and private sector organizations during the COVID-19 pandemic.

Design/methodology/approach

Taking an interpretivist approach, qualitative research is designed around Strong Structuration Theory (SST). A content analysis of relevant documents and semi-structured interviews focusing on the relationships between digital innovation and accountability in extraordinary times is conducted.

Findings

The results show the existence of digital innovation barriers and facilitators that can have an impact on accountability during extraordinary times. The research highlights how managers of public organizations focus largely on the social dimension of knowledge (i.e., competencies shaped by collective culture), while managers of private organizations focus mainly on the human dimension of knowledge (i.e., skills gained through learning by doing).

Research limitations/implications

The paper enriches the accountability literature by historicizing SST for extraordinary times and by utilizing a multiple-dimensional approach to digital innovation. Also, the work underlines specific strategies organizations could usefully adopt to improve accountability through digital innovation in the public and private sectors during extraordinary times.

Originality/value

This article emphasizes the crucial integration of technological components with knowledge. In particular, the digital innovation is considered as a strong synergy of human and social dimensions that compels organizations toward enhanced accountability, particularly in the face of extraordinary challenges.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 11 July 2024

Floor Kist, Hans de Bruijn and Catholijn Jonker

The objective of this paper is to develop a redesigned commissioning process for social care services that fosters integrated care, encourages collaboration and balances…

Abstract

Purpose

The objective of this paper is to develop a redesigned commissioning process for social care services that fosters integrated care, encourages collaboration and balances professional expertise with client engagement.

Design/methodology/approach

This study employs a two-pronged approach: a case study of a municipality’s use of subsidy tables and a literature scoping review on integrated care research.

Findings

The paper introduces a new framework for the study of the new “subsidy tables.” A well-defined and extensive consultation process involving both social care providers (suppliers), the Service Triad, and client representation adds to the existing research on supplier consultation, and on how to define the outcomes for clients via client engagement.

Research limitations/implications

While aspects are clearly relevant to the Netherlands, the design of the commissioning process of social care has international relevance as well: finding definitions, formulating outcomes and incentives, designing a more collaborative instead of competitive process, stakeholder engagement and consultation.

Practical implications

Several Dutch municipalities started using the “subsidy tables” method for commissioning integrated social care. This paper offers clear improvements that benefit the commissioners, the social care providers and their clients.

Social implications

Improving the commissioning process of integrated social care will lead to better fitting care for people who need social care.

Originality/value

This paper is one of the first to do a thorough analysis of the “subsidy tables” method for commissioning integrated social care.

Details

Journal of Integrated Care, vol. 32 no. 3
Type: Research Article
ISSN: 1476-9018

Keywords

Article
Publication date: 13 August 2024

Ishwara P. and Naod Mekonnen

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

Abstract

Purpose

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

Design/methodology/approach

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

Findings

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

Research limitations/implications

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

Originality/value

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

Details

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

Keywords

Article
Publication date: 13 August 2024

Khalil Rahi, Mira Thoumy and Muhammad Saqib

This paper explores the impact of multiple team membership (MTM) on the productivity of team members in engineering consulting firms. MTM refers to employees participating…

Abstract

Purpose

This paper explores the impact of multiple team membership (MTM) on the productivity of team members in engineering consulting firms. MTM refers to employees participating concurrently in multiple teams, a concept closely linked to projectification. Despite the fact that this concept can enhance collaboration, it also introduces coordination challenges that may negatively affect productivity.

Design/methodology/approach

Through an inductive approach involving 12 semi-structured interviews with engineering consulting professionals specializing in water and energy infrastructure projects, this paper examines the factors affecting team member productivity in an MTM setting. Following the interviews, a Delphi technique was employed, engaging 16 experts to rank the factors and sub-factors identified from the interview data. This two-stage approach ensured a comprehensive and validated assessment of productivity factors.

Findings

This study develops 8 factors process model grounded in structuration theory to explain the socio-technical mechanisms by which multiple team membership shapes productivity outcomes in engineering consulting firms specialized in water and energy infrastructure projects. Key findings surface micro-foundations, tensions in technology provisions, planning processes, and career development that inform theoretical advances and practical improvements.

Originality/value

This research contributes empirically insights into managing MTM in expert service contexts. Applying Giddens' structuration theory, this study reveals how agency and structures shape productivity across organizational, team, and individual levels. In practice, this study provides recommendations for improving productivity within projectified environments, mainly for team members working in an MTM environment in engineering consulting firms specializing in water and energy infrastructure projects.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 9 August 2024

Rachel Margrethe Lørum and Frida Smith

The purpose of this study is to identify important strategies and practices supporting inter-organizational learning (IOL) in integrated care. The two research questions ask how…

Abstract

Purpose

The purpose of this study is to identify important strategies and practices supporting inter-organizational learning (IOL) in integrated care. The two research questions ask how organizational network architectures can help involved organizations overcome the barriers of IOL in integrated care (RQ1) and what design recommendations can strengthen the processes of IOL in integrated care (RQ2).

Design/methodology/approach

This study applies a qualitative design to analyze an improvement initiative in a regional, integrated care service for elderly patients with multiple illnesses in Norway. An inductive thematic analysis for the triangulating of qualitative data from different sources was applied. Patterns within the data were organized into themes, categories and subcategories. No software was applied.

Findings

The identified characteristics of the organizational network architectures supporting IOL in integrated care in the case under study were: equality of the involved parties, shared goals, recognition of expertise and the abilities to coordinate, design IOL processes and make joint decisions (RQ1). The categories of practices supporting the process of IOL were: insight into complex realities, contradictions, iteration, motivation and prototypes (RQ2).

Originality/value

This study offers much-needed insight into a successful approach for IOL in integrated care. The results offer strategies to be considered when building organizational networks for the improvement of integrated care and relevant practices useful when designing IOL processes in such care services. We believe such knowledge has important implications for policymakers, frontline personnel, education, research and leaders.

Details

Journal of Health Organization and Management, vol. 38 no. 6
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 28 May 2024

Mercedes Luque-Vílchez, Javier Husillos and Carlos Larrinaga

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour…

Abstract

Purpose

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.

Design/methodology/approach

Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.

Findings

The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.

Research limitations/implications

The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/

Practical implications

Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.

Social implications

The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.

Originality/value

This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 28 May 2024

Alice Madonna, Albachiara Boffelli and Matteo Kalchschmidt

This study builds on the panarchy theory by viewing the supply chain as a socio-ecological system and further expands it by considering the within-level linkages internal to the…

Abstract

Purpose

This study builds on the panarchy theory by viewing the supply chain as a socio-ecological system and further expands it by considering the within-level linkages internal to the supply chain level. Three types of linkages are considered: the two cross-level linkages with the planetary and the political-economic levels and the supply chain within-level linkages. The research questions are addressed using the data gathered by the Carbon Disclosure Project within its Supply Chain Programme.

Design/methodology/approach

This work aims to study, applying the lens of panarchy theory, how the planetary and the political-economic levels affect the supply chain within-level linkages for sustainability. Furthermore, the difference in how these cross-level linkages influence focal firms and first-tier suppliers is explored.

Findings

The results show that considering the planetary-supply chain linkage, climate change risk exposure is likelier to foster within-level linkages with buyers than with suppliers. Further, climate change mitigation investments have different roles in the different tiers: focal firms are pushed to strengthen the linkages with their suppliers when they lose efficacy in improving their carbon performance, whereas first-tier suppliers exploit investments to gain legitimacy. Discussing the political-economic level effect, perceptions from first-tier suppliers could be two-fold: they could perceive a mandating power mechanism or exploit policymakers’ knowledge to advance their capabilities.

Originality/value

The results contribute to the sustainable supply chain management literature by providing empirical evidence of the cross-level linkages theorised by the panarchy theory. Moreover, the concept of within-level linkages is proposed to apply the theory in this field.

Details

International Journal of Operations & Production Management, vol. 44 no. 8
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 18 July 2024

Asieh Nazemi, Paria R. Zamanfashami, Pantea Foroudi, Manijeh Haghighinasab, Nader Seyyedamiri and Masoud Zare Mehrjardy

This study aims to address the following research questions: (1) What are the theoretical frameworks and areas of study that influence the development of service ecosystems? and…

Abstract

Purpose

This study aims to address the following research questions: (1) What are the theoretical frameworks and areas of study that influence the development of service ecosystems? and (2) To what extent does a service ecosystem align with the theoretical concepts presented in other research contexts within the study areas, thereby transforming the fundamental structure of the core concept?

Design/methodology/approach

We conducted a bibliometric systematic literature review, analyzing 280 papers from a sample of 52 journals listed in the Association of Business Schools (ABS). The review covered the period between 2004 and 2022, and we utilized co-citation analysis, multi-dimensional scaling analysis and hierarchical cluster analysis (HCA) on a total of 2,614 citations.

Findings

This study employs co-citation analysis to identify the conceptual structure of the service ecosystem based on highly cited papers. Additionally, we utilize multidimensional scaling (MDS) to uncover key approaches driving service ecosystem research. Through HCA and network analysis, we examine the research scope and its development, emphasizing theory-driven approaches. By combining quantitative and qualitative analysis, we explore the interrelationships between scope, domain and evolution. This comprehensive analysis allows us to delve deeply into the study of service ecosystems. To broaden the research scope, we propose a conceptual framework for comparing the main components of a service ecosystem. The current paper clarifies the service ecosystem's intellectual structure, including service performance, humanistic approach, sustainable innovations and service reflexivity and reformation and proposes a prospective research framework for specialists and researchers by introducing a metaverse service ecosystem.

Originality/value

For the first time, the findings of this study shed light on processes that facilitate the flow of technologies, business models and markets through social structures, ultimately contributing to social change. In service-based systems, the development and application of a more humanistic approach within and surrounding social service ecosystems are crucial as they evolve. Therefore, adopting a dynamic and multifaceted approach offers valuable insights into the drivers of value creation.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

Article
Publication date: 5 September 2024

Alka Rai and Sunil Maheshwari

Taking instances from extant findings from the literature, the study aims to examine the community perception toward renewable energy (RE) off-grid (mini-grid/microgrid…

Abstract

Purpose

Taking instances from extant findings from the literature, the study aims to examine the community perception toward renewable energy (RE) off-grid (mini-grid/microgrid) intervention, the underlying rationales for engagement of communities in RE off-grid projects, the different alternatives/models to engage communities in various phases of RE off-grid project deployment.

Design/methodology/approach

The study has followed the structured literature review to explore the identified research question of the study.

Findings

Based on findings from the review, the framework for effective community engagement in RE mini-grid projects is suggested. Furthermore, the study also draws suggestions and implications for future research and practice.

Practical implications

Based on such understanding the present study offers the framework which suggests the steps for the engagement of the communities in the off-grid projects. The key steps are managing the perception of the community (including generation of awareness among the community), planning for the benefits of the community, linkage the sustainable development goals (SDG), planning for the inclusion of the community and measuring performance (in the line of social and economic criteria and SDG).

Originality/value

This study finds the gap in the literature on the nexus of community, off-grid energy projects and SDG. Following the findings from the scholars in this field, a few gaps in the policy and practice have been highlighted which could be useful for practitioners and policymakers in this area.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

1 – 10 of 74