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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.

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.

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.

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.

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.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of artificial intelligence (AI) in organizations. Although the new institutional theory is a fully established research program, the neo-institutional literature on AI is almost non-existent. There is, therefore, a need to develop a deeper understanding of AI as both the product of institutional forces and as an institutional force in its own right.

The authors follow the top-down approach. Accordingly, the authors first briefly describe the new institutionalism, trace its historical development and introduce its fundamental concepts: institutional legitimacy, environment and isomorphism. Then, the authors use those as the basis for the queries to perform a scoping review on the institutional role of AI in organizations.

The findings reveal that a comprehensive theory on AI is largely absent from business and management literature. The new institutionalism is only one of many possible theoretical perspectives (both contextually novel and insightful) from which researchers can study AI in organizational settings.

The authors use the insights from new institutionalism to illustrate how a particular social theory can fit into the larger theoretical framework for AI in organizations. The authors also formulate four broad research questions to guide researchers interested in studying the institutional significance of AI. Finally, the authors include a section providing concrete examples of how to study AI-related institutional dynamics in business and management.

The purpose of this study was to explore the relationship between higher educational institution bullying policies and the subsequent cultural impact to determine the effectiveness of policy in ameliorating bullying within the university culture.

This study consisted of two separate but related case studies at two universities in different countries, focussing on university staff. The field work gathered data about existing anti-bullying policy, the extent to which it was part of the organisational culture for staff, and the levels of staff bullying experienced or seen within the organisation. Both qualitative and quantitative data were collected.

The study found that despite one university having significant policy and the other having very little policy, the knowledge of policy in both universities was and subsequent experience of bullying for staff were very similar.

The findings indicate that anti-bullying policy alone appears to have a limited impact on organisational behaviour. This suggests that the entrenched and historical master/servant relations of academia enable such practices to continue. Policy implementation is insufficient and training and development to generate more inclusive, people-focussed management cultures is necessary to ameliorate bullying behaviour.

The paper draws on the experiences, critique and suggestions of the study participants to prepare a possible agenda for cultural change that human resource (HR) managers could develop in association with academic and professional managers within their institution.

The findings suggest that in any social setting or organisational structure where strong historical patterns of master/servant endure, the opportunity for bullying behaviours to grow and flourish is fertile and that policy statements alone may have little impact on curtailing such behaviour.

This study makes two contributions to existing knowledge. First, it provides evidence that anti-bullying policy is alone unlikely to have an effective impact on instances of bullying within the culture. Second, the case study contrast displays that unacceptable levels of bullying exist in two very different institutions in two very different cultures. Whilst one country has a war-torn history and the other exists in splendid isolation, the same patterns persist, indicating that universities have structured cultural issues that are difficult to change.

The purpose of this study is to examine the underlying mechanisms of exploitative innovation and exploratory innovation between social media usage and organizational agility, and elucidate the moderating role of learning goal orientation (LGO) in the above relationships, based on adaptive structuration theory (AST).

Based on a multiple-respondent matched survey of 334 Chinese e-commerce firms, authors employed structural equation modeling to examine the correlations among social media usage, exploitative innovation, exploratory innovation and organizational agility. Hierarchical regression analysis was used to examine the moderating role of LGO.

This study's empirical findings demonstrate that exploitative innovation and exploratory innovation mediate the relationship between social media usage and organizational agility in different ways. Further, LGO positively moderates the relationship between social media usage for customer acquisition and exploratory innovation, as well as the relationship between social media usage for customer relationship and exploitative innovation.

Firms are advised to leverage different types of social media usage to facilitate exploitative innovation and exploratory innovation and promote organizational agility. In addition, LGO within a firm should be established to enhance the effects of social media usage on exploitative innovation and exploratory innovation.

This study adds to the literature on social media usage by proposing and examining exploitative innovation and exploratory innovation as explanatory mechanisms to facilitate organizational agility. This study further identifies LGO as a boundary condition of social media usage's effect on exploitative innovation and exploratory innovation. By contextualizing social media as advanced information technology, this study contributes to the contextualization of AST in the social media context.

This chapter examines the role extracurricular activities have in developing higher education (HE) student’s entrepreneurial competencies and capabilities. Specifically, this chapter examines: What type of students participate in extracurricular activities? Why do students choose to participate? and What activities offer for entrepreneurial competency and capability development. An electronic survey (e-survey) collected pre- and post-data from two groups: Group A – students participating in extracurricular enterprise and entrepreneurship (EEEx) activities (n = 119); and Group B – students engaged in non-enterprise-related extracurricular activities (n = 72). Findings indicated that students in both groups were motivated to engage in extracurricular activities to enhance their skills, fulfil personal interests and enhance their employability. Utilising Morris, Webb, Fu, and Singhal’s (2013) entrepreneurial competencies list as a model, there were found to increase in all but one competency (creativity) for Group A, yet for the control group, most competencies decreased. Independent sample T-tests demonstrated that there was no significant difference in the final ratings of entrepreneurial capability between Group A and Group B, however, the degree of improvement for perceived entrepreneurial capability, pre-to-post, for those participating in enterprise activities was substantially higher than the control group. Finally, students participating in EEEx activities were more likely female, studying a programme within the Business School, and in the second or final stage of their programme. This chapter demonstrates the value that EEEx activities provide in a competency context for students and tasks educators with considering how to develop and signpost specific entrepreneurial competencies and capabilities.

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions are (i) whether certain elements of Scott’s (2014) institutional pillars attenuate (accentuate) corporate and public accountability; (ii) whether the presence of ruling party-affiliated enterprises (RPAEs) create an increase (decrease) in the degree of corporate (public) accountability; and (iii) whether there is a particular form of ownership change that transforms RPAEs into public investment companies.

Using a qualitative research methodology that involves term frequency and thematic analysis of publicly available textual information, the paper examines Mechkova et al.’s (2019 forms of government accountability. The paper analyzes the gaps between the de jure and de facto accountability using the institutional pillars framework.

The findings of the paper are three. First, there are gaps between de jure and de facto in all three (vertical, horizontal and diagonal) forms of government (public) accountability. Second, the study finds that more than three fourth of the parties that contested the June 2021 election did have regional focus. They did not advocate for accountability. Third, Ethiopia’s RPAEs are unique. They have regional focus and are characterized by severe forms of agency and information asymmetry problems.

The main limitation of the paper is its exploratory nature. Extending this research by using cross-country data could provide a more complete picture of the link between corporate (public) accountability and a country’s institutional pillars.

Academic research documents that instilling modern corporate (public) governance standards in the Sub Sahara Africa (SSA) region has shown mixed results. The analysis made in this paper is likely to inform researchers and policymakers about the type of change that leads to better corporate (and public) accountability outcomes.

The institutional change proposed in the paper is likely to advance the public interest by mitigating agency and information asymmetry problems and enhancing government accountability. The changes make the enterprises investable, save scarce jobs, enhance diversity and put the assets in RPAEs to better use.

To the best of the authors’ knowledge, this is the first paper that uses the institutional pillars analytical framework to examine an SSA country's corporate (public) accountability problem. It demonstrates that accountability is a domestic and a (novel) traveling theory. The paper identifies the complexity of resolving the interlock between political institutions and business enterprises. It theorizes that it is impossible to instill modern corporate (public) accountability standards without changing regulatory, normative and cultural cognitive pillars of institutions. The paper contributes to the change management and public interest literature.

Based on a lexical analysis of publications on 529 Facebook pages, published between 2013 and 2017, this research explores how Brazilian left-wing activist groups participate on Facebook to coordinate their opposition and engage in social struggles. This chapter shows how activist groups set up two main digital network repertoires of action when mobilizing on Facebook. First, in direct connection with major political events, the platform is used as a media arena to challenge governments’ political actions and second, it is employed as a tool to coordinate mobilization, whether these mobilizations are demonstrations on the street or at cultural events, such as at a music concert. These repertoires of action exemplify ways in which contemporary Brazilian activism is carried out at the intersection of online and offline engagements. While participants engage through these two repertoires, this network of activists is held together over time through a more mundane type of event, pertaining to the repertoire of action allowing the organization of mobilization. Stepping aside from opposition and struggles brought to the streets, the organization of cultural activities, such as concerts and exhibitions, punctuates the everyday exchanges in activists’ communications. Talk about cultural events and their related social agendas structures activist networks on a medium-term basis and creates the conditions for the coordination of (future) social movements, in that they offer the opportunities to stay in contact, in addition to taking part in occasional gatherings, between more highly visible social protests.

This study aims to quantitatively consolidate the research conducted over the past four decades on how internal branding activities drive employee commitment. It summarizes several operationalizations of internal branding and tests the moderating effect of employee’s personal characteristics and job characteristics on the relationship between internal branding and employee commitment.

This paper uses meta-analysis as the research methodology. The analysis includes a sample of 65 studies (from 62 published works), yielding 226 effect sizes (coded into 82 composite effect sizes) over an aggregated sample of 21,706 respondents.

This study finds that brand communication, brand-centered human resource management (HRM), training and development, organizational support and culture, brand-centered leadership and an excellent reward system are the key operationalizations of internal branding. Furthermore, employee’s personal (education, age and gender) and job (tenure, work status and level of customer orientation) characteristics significantly moderate the internal branding–employee commitment relationship.

Limited empirical literature on some of the internal branding operationalizations such as brand-centered HRM and rewards has curbed the scope of moderator analysis.

This paper proposes some effective ways of implementing internal branding strategies and provides support for boundary conditions that brand managers should consider to strengthen the impact of internal branding activities on employee commitment.

As per the authors’ knowledge, this paper is among the few quantitative consolidations of four decades of research on the internal branding–employee commitment relationship.

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.