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The purpose of this paper is to analyse the symbolic forms used in selected mainstream management models and to assess whether it would be expedient for enforcing the connection between leadership and individual human reality if such management models were fundamentally inspired by a successful manager and artist.

The theoretical starting point of this article is Cassirer's philosophy on symbolic forms. The paper analyses the symbolic forms embedded in the management discourse practice of art in the way that the concept is practiced by Kasper Holten, the highly successful Artistic Director of the Royal Danish Opera.

The analysis shows that conventional management control models are rooted in the symbolic form of science, but are at risk of getting caught in assumptions of the form gliding into the symbolic form of religion and myth, where all the forms tend to oppress essential aspects of individuality. Kasper Holten integrates the symbolic forms of art and science, which makes him capable of binding to the individual's life‐world.

Analysing Kasper Holten's views on management reveals features and structures for a new management discourse practice which is far better suited to most of the knowledge jobs in contemporary society than the more conventional management discourse.

The paper provides novel insight into the interrelationship between the specific way of using language and the way of managing and constructing a world. It paves the way for another way of doing management control and accounting.

The purpose of this paper is to better understand dependency issues between the CEO and the board as well as the between the board and CEO through Emerson’s power dependency framework.

A symbolic management approach is integrated with a board-CEO power dependency model to study the dependency issues.

According to the symbolic management perspective, uncertainty increases the likelihood of symbolic actions. A high level of uncertainty in CEO dependency issues suggests a high likelihood that board power over the CEO is manifested on a symbolic level, whereas a low level of uncertainty in board dependency issues suggests otherwise for CEO power over the board. The core of board-dependency issues is information provision.

A focus on improving board control over CEO performance, compensation and strategic proposals is likely to generate symbolic actions without an effective result.

The paper advocates that an effective approach to enhance board power is through reducing board information dependency on the CEO.

This paper aims to study the symbolic categorisations management accountants produce. It examines the categories they use to describe their work and analyses the meanings they attach to such categories. This aims at explaining how management accountants can follow a common occupational orientation despite the need to adjust their practices to the specificities of their local and organisational context. The author’s argument is that management accountants build symbolic categories to create a bridge between what they do and who they are. The author further argues that symbolic categories are needed to make sense of a practice in tension between a common aspirational orientation and heterogeneous local contexts.

This paper draws on a multiple case field study conducted by observation and interviews in a range of organisations.

This paper examines the empirical diversity of management accountants’ practices and perceptions through the symbolic categories they produce. The author finds that categorisation work constitutes a central mechanism to build a shared narrative despite heterogeneous situations. The author further shows that through symbolic categorisation work, a variety of activities ranging from bookkeeping through managerial support to hierarchical surveillance and challenge in the name of the shareholder are subsumed under stable labels. This, he argues, serves to mask financial accountability, shareholder orientation and hierarchical control behind a narrative of “support” and “partnership”.

This paper contributes to literature on management accountants’ identity by showing the central role played by symbolic categorisations. It also contributes to literature in accounting more generally by showing how symbolic categorisation work blurs the lines between “operational support” and “shareholder value creation”. The same words are used to refer to activities that managers consider helpful to make operational decisions and other activities that increase shareholder control and surveillance and encourage managers to internalise the frames and objectives of shareholder value creation. Symbolic categories that include hierarchical financial accountability within a narrative of “support” and “partnership” masks “financialisation” behind a rhetoric of “business orientation”.

Considering the greenwashing risk of symbolic environmental management, this study aims to distinguish the motivation for environmental investment growth (EIG) from the corporate cost stickiness and anti-stickiness perspectives.

This study analyzes the impact of substantive and symbolic environmental management on cost stickiness. Subsequently, competing hypotheses are proposed. Finally, empirical tests are conducted on Chinese A-share listed companies from 2010 to 2019.

EIG significantly improves enterprises’ cost stickiness. The cost of high EIG enterprises does not decrease significantly with a decline in income compared to other enterprises, which is consistent with the motivation for substantive environmental management. Enterprises with high asset specificity and optimistic management expectations show more obvious substantive environmental management. Government and public environmental concerns cause more pronounced substantive environmental management.

An evaluation of corporate environmental responsibility should take into account both what the company has disclosed and what it has actually done.

Governments and the public should have a comprehensive understanding of corporate environmental management. They need to strengthen their ability to recognize symbolic environmental management and support substantive environmental management.

Fundamental to the evaluation of corporate environmental responsibility, this study distinguishes the motivations for corporate EIG disclosures from the cost stickiness perspective to avoid the risk of greenwashing. Hypotheses on the impact of substantive and symbolic environmental management on cost stickiness are presented. This study verifies the substantive environmental management characteristics of listed Chinese companies.

A place in the boardroom is often considered a necessary if not sufficient condition for HR directors to exercise strategic influence on business decision‐making. The purpose of the paper is to explore the perceived importance of HR boardroom representation, both in a formal and symbolic sense, and to what extent HR directors can exercise strategic influence without it?

Evidence is explored from a survey of 1,188 UK HR practitioners, including 255 board members, and a series of follow‐up interviews with 16 HR directors.

Analysis of the survey findings suggests that boardroom versus non‐boardroom representation of HR appears to matter in four key areas: board members believe they have greater involvement and influence in business planning processes; they have more positive perceptions of the overall performance of HR; they give higher ratings of CEO perceptions of the HR function; and they believe they achieve greater integration of HR strategy with business strategy.

While there are increasingly other formal mechanisms and forums (e.g. executive committees, personal networks) outside the boardroom for HR directors to exercise their influence, it appears that the “symbolic capital” of boardroom recognition and esteem still retains enormous significance and rhetorical appeal for the HR profession.

The paper seeks to reframe the debates on the relative importance of HR boardroom versus executive committee representation as forums of strategic influence, by focusing on the continued symbolic significance of boardroom representation. It is concluded that a reworking of Bourdieu's concept of “symbolic capital” (i.e. professional esteem, recognition, status, or respect) as board capital may be useful in reframing future research on HR boardroom representation.

This paper aims to explore how a Malaysian palm oil company responded to the pressure for change towards sustainability in their sustainability reporting of negative incidents and in actual sustainability practices.

The study used qualitative methodology through an interpretive case study of a palm company. The study gathered primary and secondary data via semi-structured interviews with key organisational members and non-governmental organisations (NGOs), informal conversations, focus groups, document/annual report content analyses and observations. Symbolic and substantive management was used as the theoretical lens to explain the findings.

After experiencing a series of negative events regarding their social and environmental performance, the case company responded by using selective disclosure and a symbolic/legitimising strategy to address the majority of recurring negative events. In actual practice, the company changed structurally but policy-implementation gaps remain despite these changes. Strategically, the company changed in terms of its expansion policy but remained unchanged in traceability issues. The increased awareness of sustainability in the company’s culture appeared to suffer in favour of profit and cost/efficiency considerations that remain prominent. Both substantive and symbolic changes were found in both reports and practice but were more inclined to be symbolic.

The study provides guidelines for companies changing towards sustainability in both practice and reporting, in their effort to contribute to sustainable development goals.

The study provides evidence of symbolic and substantive changes as complementing activities instead of a dichotomy, which was mostly assumed in previous literature and suggests companies adopt a combination of these depending on the severity of sustainability-related issues, level of scrutiny and cost/efficiency considerations.

The purpose of this paper is to examine the management control systems developed by universities and groups within them, to manage research within UK University Business and Management Schools. Specifically, the paper analyses how universities develop their internal management control systems in response to an externally imposed regulatory system. It also provides an agenda for future research.

The paper uses a middle range approach to consider the UK Research Excellence Framework (REF) and the previous Research Assessment Exercises. It uses the language provided by a number of conceptual frames to analyse insights from the lived experience, and builds on previous literature that has recognised the perverse outcomes of such performance measurement systems.

The study finds that the internal management control systems developed by academics themselves amplify the controls imposed by the REF. These internal control systems are accepted by some academics although they encourage a movement away from previously held academic values.

This study contributes to debates about the dysfunctional impacts of the use of performance measures to manage research. Its originality lies in explaining that the management control systems developed to resist the imposition of external performance measurement systems may lead to symbolic violence where participants become involved with their own subjugation.

Despite increased research attention to management innovation, the literature offers conflicting explanations of how it affects firm performance. The rational perspective emphasises the role of management innovation for organisational routine updating. The fashion perspective views management innovation as a symbolic activity to foster legitimacy. The purpose of this study is to integrate the two perspectives and explore both the mediating effects of organisational efficiency and business legitimacy and the moderating effect of CEO shareholding.

Based on empirical data from 238 Chinese firms, this study conducts stepwise regression to test the hypotheses.

This study finds that management innovation positively affects both organisational efficiency and business legitimacy and then firm performance. However, the promotion effect of organisational efficiency is stronger than that of business legitimacy on firm performance. The results further indicate that CEO shareholding strengthens the effect of management innovation on organisational efficiency but weakens it for business legitimacy.

This study presents a complete explanation of the effect of management innovation on firm performance by exploring the mediating effect of both organisational efficiency and business legitimacy. Further, it compares the effects of organisational efficiency and business legitimacy on firm performance. Finally, it resolves the conflict between the rational and fashion perspectives by involving the moderating effect of CEO shareholding.

Overseas work experiences have played a critical role in venture creation and success, yet the impact of overseas work experience on returnee entrepreneurs’ venture capital funding in the Chinese market remains understudied. This paper aims to explore the impact of returnee entrepreneurs’ overseas experiences on their opportunities of venture capital funding in China to help better understand the potential benefits that overseas work experiences bring to emerging markets.

The authors have conducted a two-year inductive field study to explore the impact of overseas experiences on Chinese returnee entrepreneurs’ funding in the Chinese market with in-depth interviews with returnee capital seekers (or the venture founders) and capital providers.

The results show that returnee entrepreneurs are more likely to succeed in acquiring financial resources for their new ventures if they skillfully present their overseas work experiences and international networks to manage the impression constructed by capital providers.

This research sheds light on how returnee entrepreneurs use impression management in external resource acquisition. It is clear that overseas experience has been regarded a symbol of personal capability closely associated with advanced knowledge and valuable human and social capital in the Chinese context. Resource holders appreciate such an association. The authors suggest that returnee entrepreneurs concerned about how to effectively acquire external resources should reflect upon the ways of presenting themselves to potential investors and fostering a positive image that encourages investors to commit to their ventures.

Addresses the relationship between organizational culture, identity and image. Argues that contemporary organizations need to define their corporate identity as a bridge between the external position of the organization in its marketplace and other relevant environments, and internal meanings formed within the organizational culture. Offers an analytical framework using the concepts of organizational culture, identity and image and suggests implications, including the need for symbolic management in and of the organization and the need to combine knowledge from the disciplines of marketing and organization studies.