Search results

1 – 10 of over 3000
Book part
Publication date: 16 September 2024

Judith von der Heyde, Florian Eßer and Sylvia Jäde

In this chapter, practice-theoretical perspectives on the production of gender and childhood are extended by the theory of new materialism. A practice-theoretical view of…

Abstract

In this chapter, practice-theoretical perspectives on the production of gender and childhood are extended by the theory of new materialism. A practice-theoretical view of masculinity(ies) radicalises the concept of doing gender and thereby makes it possible to show that gender is always co-produced as part of other complexes of praxes. Thus, the connection between masculinity(ies) and youth cultural praxes can be discussed. The chapter first elaborates theoretically the connections between masculinity and childhood research. We will explore how these theoretical and methodological thoughts might be used in empirical research on masculinity(ies) and boyhood by referring to our own study on children and young people riding stunt scooters in a medium-sized city in north-west Germany.

Details

Debating Childhood Masculinities
Type: Book
ISBN: 978-1-80455-390-9

Keywords

Article
Publication date: 7 November 2023

Chamari Pamoshika Jayarathna, Duzgun Agdas and Les Dawes

Despite the wide use of quantitative assessment to identify the relationship between green logistics (GL) practices and the sustainability performance (SP) of firms, results of…

Abstract

Purpose

Despite the wide use of quantitative assessment to identify the relationship between green logistics (GL) practices and the sustainability performance (SP) of firms, results of these studies are inconsistent. A lack of theoretical foundation has been cited as a potential reason for these contradictory findings. This study aims to explore the relationship between GL practices and SP qualitatively and to provide a theoretical foundation for this link.

Design/methodology/approach

Following a multi-methodology approach, the authors used the grounded theory method (GTM) to investigate perceived relationships through qualitative analysis and adopted the system thinking (ST) approach to identify causal relationships using causal loop diagrams (CLDs).

Findings

The authors identified different sustainability practices under three major categories: logistics capabilities, resource-related practices and people-related practices. This analysis showed the relationships among these practices are non-linear. Based on the results, the authors developed three propositions and introduced a theoretical foundation for the relationship between GL practices and SP.

Practical implications

Managerial personnel can use the theoretical foundation provided by this study when making decisions on GL practices adoption. This theoretical foundation suggests applying a holistic approach that can help optimize SP by selecting suitable practices. On the other hand, researchers can use a multi-methodology approach suggested by this study to explore complex social issues.

Originality/value

This study contributes to the knowledge from a methodology perspective as no previous studies have been conducted to identifying the relationship between GL practices and SP by combining GTM and ST approaches. This combination can be extended to build system dynamics models for sustainable logistics impacts bringing novelty to the research field of sustainable logistics.

Details

The International Journal of Logistics Management, vol. 35 no. 5
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 26 January 2024

Debolina Dutta and Vasanthi Srinivasan

There is an emerging interest in Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) inclusion among researchers and practitioners. However, the interplay of macro-, meso- and…

Abstract

Purpose

There is an emerging interest in Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) inclusion among researchers and practitioners. However, the interplay of macro-, meso- and micro-level factors that influence the behavior of various agencies, systems, structures and practices in different national, cultural and social contexts still needs to be researched. This paper aims to examine how organizations meaningfully engage with the marginalized and underrepresented workforce, especially the LGBTQ community, to promote diversity and inclusion through comprehensive policies and practices, thereby developing a sustainable inclusivity culture.

Design/methodology/approach

Adopting a practice theory lens and using a case study design, including multilevel interviews with 28 different stakeholders, this study examines how organizations institutionalize LGBTQ inclusion practices in an emerging market context with a historically low acceptance of the LGBTQ community.

Findings

Findings indicate that macro influences, such as regulatory, societal and market pressures and adopting international standards and norms, impact meso-level structures and practices. At the organizational level, leadership evangelism and workforce allyship serve as relational mechanisms for institutionalizing LGBTQ-inclusive practices. Furthermore, collaboration, partnerships and enabling systems and processes provide the structural frameworks within which organizations build an LGBTQ-inclusive culture. Lastly, at the micro level, cisgender allyship and the LGBTQ micro work environments provide the necessary psychological safety to build trust for authentic LGBTQ self-expressions. This study also indicates that organizations evolve their LGBTQ inclusion practices along a trajectory, with multiple external and internal forces that work simultaneously and recursively to shape HRM policies and practices for building an inclusive culture.

Originality/value

This study addresses the significant gaps in diversity and inclusivity research on LGBTQ employees and contributes to the literature in three significant ways. First, this study examines the diversity management mechanisms at the organizational level and explicates their interplay at the micro, meso and macro levels to create congruence, both internally and externally, for engaging with LGBTQ talent. Second, this study adopts a practice theory lens to examine the behavior of various actors, their agencies, the “flow” of underlying and emerging structures and processes, the continuous interplay between structure and action and how they enable inclusive culture for the LGBTQ community as a whole. Last, it addresses the call by diversity researchers for context-specific multilevel research design, including qualitative research, focusing on national, cultural and institutional contexts, where socio-organizational and historical factors and interactions among them shape diversity practices. Much of the literature on LGBTQ inclusion has, thus far, been within the Western context. By examining the emergence of inclusion practices in emerging markets like India, this study contributes to diversity and inclusion research.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 7
Type: Research Article
ISSN: 2040-7149

Keywords

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: 16 September 2024

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…

Abstract

Purpose

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

Design/methodology/approach

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

Research limitations/implications

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

Practical implications

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Originality/value

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 17 September 2024

Søren Skjold Andersen, Mahesh C. Gupta and Diego Augusto de Jesus Pacheco

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011)…

Abstract

Purpose

Charles Sanders Peirce (1839–1914), recognized as the father of philosophical pragmatism, has been described as a philosopher’s philosopher. Eliyahu Moshe Goldratt (1947–2011), considered the father of the management philosophy theory of constraints (TOC), has been described as being, first and foremost, a philosopher. The TOC body of knowledge is mainly preserved as concrete methodologies used in the management discipline. By examining the foundational elements of synechism and the TOC, the purpose of this study is to investigate the intellectual connections between the arguments and legacies of Goldratt and Peirce. Although this connection is worthy of much further investigation, the research emphasizes the possible implications from a management philosophy perspective.

Design/methodology/approach

Based on a “review with an attitude,” the authors first examined the foundations of Goldratt’s TOC through the lens of Peirce’s synechism. Next, the authors then examined how the study of Peirce combined with a selection of contemporary research in the management and organizational studies domain could point out a direction toward completing Goldratt’s unfinished intellectual work to establish a unified science management while addressing some of the current gaps in the TOC body of knowledge.

Findings

Major findings show that synechism’s growth may extend TOC knowledge, improving managerial practice in organizations. Findings on the convergent ideas of both also reveal that Goldratt valued all synechism categories, emphasizing the importance of not overlooking Firstness. Furthermore, the study analyzes the abductive inference demonstrated in the two use cases, introducing an additional metaphor to the management of organizational systems inspired by Peirce’s philosophical concepts. The research concludes that incorporating TOC and synechism principles can enhance management and organizational practices and enrich management philosophy and theories.

Research limitations/implications

This pioneering research opens promising opportunities to draw parallels between Peirce and Goldratt. Interdisciplinary collaboration will enhance the rigor and validity of integrating synechism and TOC. Experts in organizational behavior, systems theory and complexity science can provide valuable insights into this debate, while practitioners and consultants could help identify barriers and opportunities for integrating synechistic principles.

Practical implications

The study proposes a novel abductive approach using Peirce’s cable metaphor as an initial framework to build a unified science of management based on evolutionary stages: TOC, common sense and connectedness.

Originality/value

This research reinforces the argument that contemporary management practices need philosophical thinking. The authors argue that re-evaluating the foundations of management thought enriches the decision-making process in organizations and the understanding of contemporary theories in management and organizational studies.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 28 August 2024

Helen Mackenzie and Umit Bititci

Alternative theoretical perspectives on performance measurement and management (PMM) have been advanced in response to shortcomings observed with the dominant control…

24

Abstract

Purpose

Alternative theoretical perspectives on performance measurement and management (PMM) have been advanced in response to shortcomings observed with the dominant control systems-based paradigm. The purpose of this investigation is to ascertain whether one such perspective, rooted in social systems theory and practice theory, can accommodate these shortcomings and positively impact organisational effectiveness (OE) and performance.

Design/methodology/approach

Longitudinal critical realism-based case study research is employed in action research mode to investigate how adopting a social complexity perspective on PMM affected the behaviour and performance of a commercial organisation.

Findings

The case study observations suggest that by putting people and their behaviour and organisational practices at the centre of PMM, near-term organisational outcomes can be influenced favourably in complex and dynamic environments.

Practical implications

This investigation provides a tool for undertaking a social complexity interpretation of PMM.

Originality/value

This research supports the proposal that complexity theory provides an alternative paradigm for managing performance in organisations and describes the first practical application of a social complexity interpretation of PMM. It presents a model for use and further development by other researchers.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

3454

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 July 2024

Fizza Irfan, Muhammad Usman, Zahid Bashir and Sabeeh Iqbal

This study aims to examine the influence of voluntary disclosure on bank value in Pakistan, considering the moderating effect of corporate governance characteristics: ownership…

Abstract

Purpose

This study aims to examine the influence of voluntary disclosure on bank value in Pakistan, considering the moderating effect of corporate governance characteristics: ownership control, board independence and board size.

Design/methodology/approach

The study uses data from 20 listed Pakistani banks for the period 2011–2021. The estimation contains robust fixed effect and its assumptions, and a model of standard error with panel corrections.

Findings

The findings revealed a weak positive impact of voluntary disclosure on bank value. However, the increase in the number of independent directors strengthens the positive impact of voluntary disclosure on a bank’s value. Conversely, increasing the ownership concentration, and board size (other than independent directors) may strongly decrease the impact of voluntary disclosure on a bank’s value in Pakistan.

Research limitations/implications

The study’s limitations include its exclusive focus on the Pakistani banking industry. Future research should take into account newer contexts and data. The findings suggest that future research should investigate the topic in various contexts, including a comparison of Islamic and conventional banks.

Practical implications

The practical implications for Pakistani banks emphasize transparency, board composition and ownership structure. In terms of managerial implications, using independent directors, aligning ownership interests and addressing disclosure challenges are highlighted.

Originality/value

Focusing on independent directors, ownership concentration and board size, this study enhances knowledge of the impact of voluntary disclosure on bank value in Pakistan. It contributes to agency theory and the literature in this domain.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 24 September 2024

Pedro Mota Veiga

This study aims to find the key drivers of green innovation in family firms by examining firm characteristics and geographical factors. It seeks to develop a conceptual framework…

Abstract

Purpose

This study aims to find the key drivers of green innovation in family firms by examining firm characteristics and geographical factors. It seeks to develop a conceptual framework that explains how internal resources and external environments influence environmental innovation practices in these businesses.

Design/methodology/approach

Using machine learning (ML) methods, this study develops a predictive model for green innovation in family firms, drawing on data from 3,289 family businesses across 27 EU Member States and 12 additional countries. The study integrates the Resource-Based View (RBV) and Location Theory to analyze the impact of firm-level resources and geographical contexts on green innovation outcomes.

Findings

The results show that both firm-specific resources, such as size, digital capabilities, years of operation and geographical factors, like country location, significantly influence the likelihood of family firms engaging in environmental innovation. Larger, technologically advanced firms are more likely to adopt sustainable practices, and geographic location is crucial due to different regulatory environments and market conditions.

Research limitations/implications

The findings reinforce the RBV by showing the importance of firm-specific resources in driving green innovation and extend Location Theory by emphasizing the role of geographic factors. The study enriches the theoretical understanding of family businesses by showing how noneconomic goals, such as socioemotional wealth and legacy preservation, influence environmental innovation strategies.

Practical implications

Family firms can leverage these findings to enhance their green innovation efforts by investing in technology, fostering sustainability and recognizing the impact of geographic factors. Aligning innovation strategies with both economic and noneconomic goals can help family businesses improve market positioning, comply with regulations and maintain a strong family legacy.

Originality/value

This research contributes a new perspective by integrating the RBV and Location Theory to explore green innovation in family firms, highlighting the interplay between internal resources and external environments. It also shows the effectiveness of machine learning methods in predicting environmental innovation, providing deeper insights than traditional statistical techniques.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

1 – 10 of over 3000