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Article
Publication date: 24 November 2023

Abdulkader Zairbani and Senthil Kumar Jaya Prakash

The purpose of this paper is to provide an organizing lens for viewing the distinct contributions to knowledge production from those research communities addressing the impact of…

Abstract

Purpose

The purpose of this paper is to provide an organizing lens for viewing the distinct contributions to knowledge production from those research communities addressing the impact of competitive strategy on company performance in general, and the influence of cost leadership and differentiation strategy on organizational performance in detail.

Design/methodology/approach

The research methodology was based on the PRISMA review, and thematic analysis based on an iterative process of open coding was analyzed and then the sample was analyzed by illustrating the research title, objectives, method, data analysis, sample size, variables and country.

Findings

The main factor that influenced the competitive strategy is strategic growth; strategic growth has a significant influence on competitive strategy. Furthermore, competitive strategy will boost firm network, performance measurement and organization behavior. In the same way, the internal goal factor will enhance organizational effectiveness. Also, a differentiation strategy will support management practice factors, strategic positions, product price, product characteristics and company performance.

Originality/value

This study contributes to the literature by identifying a framework of competitive strategy factors, company performance factors, cost leadership strategy factors, differentiation strategy factors and competitive strategy with global market factors. This study provides a complete picture and description of the resulting body knowledge in competitive strategy and organizational performance.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 2 January 2024

Omid Soleymanzadeh and Bahman Hajipour

The purpose of this study is to address why managers enter the excessive market. A comparison of the facts and perceptions of entrants relative to success in the market shows that…

Abstract

Purpose

The purpose of this study is to address why managers enter the excessive market. A comparison of the facts and perceptions of entrants relative to success in the market shows that many entrants are confident about the viability of their businesses and enter the market. Accordingly, the authors simulate market entry decisions to detect behavioral biases.

Design/methodology/approach

The authors adapted the entry decisions simulation method, which is supported by the theoretical foundations of signal detection theory (SDT) and signaling theory. The simulation model is implemented on the Anaconda platform and written in Python 3.

Findings

The results of this study suggest that overestimation relates to excess market entry. Also, the proportion of excess entry under difficult conditions is always higher than under easy conditions.

Practical implications

This research helps managers and firms think about their and their competitors' abilities and evaluate them before entering the market. Policymakers and practitioners can also design programs such as experiential learning to help entrants assess their skills.

Originality/value

So far, no research has investigated the role of overconfidence under different market conditions. Accordingly, this study contributes to the current market entry literature by disentangling the debate between absolute and relative confidence and by considering the role of task difficulty.

Details

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

Keywords

Article
Publication date: 16 April 2024

Ihor Rudko, Aysan Bashirpour Bonab, Maria Fedele and Anna Vittoria Formisano

This study, a theoretical article, aims to introduce new institutionalism as a framework through which business and management researchers can explore the significance of…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

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

Keywords

Article
Publication date: 9 September 2022

Scott C. Manley, Ralph I. Williams Jr. and Joseph F. Hair Jr.

Given the positive organizational principles associated with total quality management (TQM) – customer focus, continuous improvement, and process management – one would assume…

Abstract

Purpose

Given the positive organizational principles associated with total quality management (TQM) – customer focus, continuous improvement, and process management – one would assume TQM's application is universally beneficial across businesses. Generally, research supports that notion. However, given resource limitations and shallow management teams in small businesses, there are multiple challenges in implementing TQM in small and medium-sized enterprises (SMEs). Therefore, small business leaders should benefit from knowledge linking other management practices to TQM’s positive effect on small firm performance, which enhances these leaders' return on TQM investment.

Design/methodology/approach

The authors apply partial least squares structural equation modeling (PLS-SEM) to explore TQM’s effect on small business performance and how other management practices enhance that relationship. Specifically, the authors explore how a comprehensive strategic approach (CSA) – a higher-order construct consisting of strategic planning, goal setting, and financial ratio analysis – moderates the relationship between TQM and small business performance. Given the complexity of the authors' model, the application of higher-order constructs, and the exploratory nature of this work, PLS-SEM is well suited for this study.

Findings

Consistent with prior research, the authors found that TQM (also a higher-order construct, consisting of seven lower-order constructs) positively impacts small firm performance. In addition, the authors found that CSA positively moderates the relationship between TQM and financial performance.

Originality/value

TQM’s effect on small business performance is enhanced when leaders implement a CSA. In other words, when small business leaders strategically plan, set goals, and analyze financial ratios, TQM's positive effect on firm performance is enhanced. This finding provides business leaders insights for how to maximize the TQM investment return.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 8 January 2024

Muhammad Nurul Houqe, Habib Zaman Khan, Olayinka Moses and Arun Elias

The purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This…

Abstract

Purpose

The purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This study addresses these issues.

Design/methodology/approach

Using a global sample across 20 countries, the study investigates the discrete and joint effects of CR and jurisdictional economic development on the cost of equity (COE) and cost of debt (COD) capital. The analysis encompasses a dual data set, comprising 1,308 observations for COE and 1,223 observations for COD, allowing for a comprehensive exploration of these dynamics.

Findings

The findings indicate that CR leads to a reduction in the cost of capital for reputable firms. Nevertheless, the extent of this decrease varies per type of capital and firm’s reputation level and is contingent upon the economic development level within the firm’s jurisdiction. Particularly noteworthy is the moderating effect of economic development on CR, which shows that COE capital tends to be lower for reputable firms operating in economically developed jurisdictions. Albeit, this is not the case for COD capital for reputable firms in similarly developed jurisdictions.

Practical implications

This study illustrates that effective CR management, aimed at reducing the cost of capital, necessitates a combination of the firm’s unique competitive advantage and the economic development context of its jurisdiction to truly achieve its intended goal.

Originality/value

To the best of the authors’ knowledge, this is the first global study to explore the impact of CR on both COE and COD capital. Furthermore, this study is primarily towards understanding the moderating role of economic development in the relationship between CR and cost of capital.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 23 January 2023

Agana Parameswaran and K.A.T.O. Ranadewa

The lack of knowledge has hindered the successful implementation of lean in the construction industry. This has alarmed the need for lean learning practices. Out of numerous…

Abstract

Purpose

The lack of knowledge has hindered the successful implementation of lean in the construction industry. This has alarmed the need for lean learning practices. Out of numerous models, the learning-to-learn sand cone model received a wider acknowledgment for learning practices. Thus, this study aims to propose a learning-to-learn sand cone model integrated lean learning framework for the construction industry.

Design/methodology/approach

The research adopted an interpretivism stance. A qualitative research approach was adopted for the study. Consequently, fifteen (15) semi-structured interviews and document reviews were carried out to collect data in three (3) cases selected through purposive sampling. Code-based content analysis was used to analyse the data.

Findings

Fifty-two (52) sub-activities pertaining to nine lean learners at each stage of the lean learning procedure were identified. The most significant practices in the lean learning procedure to continuously improve lean learning in the organisation were maintaining records, providing a performance update to senior management and preparing and distributing several hierarchical manuals for all levels of staff to aid in the implementation of lean approaches.

Originality/value

The findings of the research can be aided to successfully implement lean by following the identified sub-activities via various parties within the organisation. The proposed lean learning framework opens several research areas on lean learning in the construction industry. This is the first research to uncover a lean learning framework in the construction industry rather than at the educational institute level.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 16 January 2024

Zahra Ahmadi-Gh, Alejandro Bello-Pintado, Thomas Bortolotti and Stefania Boscari

This study aims to explore how sustainability drivers interact with national culture to explain the adoption of buyer–supplier environmental sustainability practices.

Abstract

Purpose

This study aims to explore how sustainability drivers interact with national culture to explain the adoption of buyer–supplier environmental sustainability practices.

Design/methodology/approach

Drawing on Institutional Theory, this study proposes three sets of hypotheses focused on the role of key cultural dimensions: uncertainty avoidance, power distance and institutional collectivism. It uses a sample of 284 manufacturing plants across three industries and 14 countries to test these hypotheses, using regression analysis.

Findings

Findings suggest that national culture matters in the adoption of buyer–supplier environmental practices; however, its effect is contingent upon the particular combination of cultural dimensions and drivers analyzed.

Originality/value

This study enhances the understanding of the drivers behind buyer–supplier environmental practices by offering a novel examination of their interaction with national culture. This helps explain the heterogeneity in environmental sustainability adoption across countries.

Article
Publication date: 7 July 2023

Rayees Farooq and Makhmoor Bashir

This study aims to test the relationship between virtual knowledge sharing (VKS) and team effectiveness (TE) during the COVID-19 pandemic. The study also explores the moderating…

Abstract

Purpose

This study aims to test the relationship between virtual knowledge sharing (VKS) and team effectiveness (TE) during the COVID-19 pandemic. The study also explores the moderating role of collaborative technologies.

Design/methodology/approach

This is a cross-sectional study conducted in the service sector of India. A purposive sample of 321 knowledge workers from National Capital Region of India was used. Questionnaires were distributed to knowledge workers working in a virtual environment. The hypotheses were tested with confirmatory factor analysis and structural equation modeling (SEM) using partial least square-SEM.

Findings

The study reveals that, amid the COVID-19 pandemic, virtual knowledge sharing (VKS) positively affects team effectiveness (TE). Furthermore, the impact of VKS on TE is contingent upon the utilization of collaborative technologies.

Originality/value

The study contributes to the existing literature by exploring the impact of VKS on TE during the COVID-19 pandemic and the importance of collaborative technologies in facilitating virtual team collaboration, which has practical implications for organizations seeking to enhance TE in virtual environments.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 5 January 2024

Ahmed Diab

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to…

Abstract

Purpose

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.

Design/methodology/approach

The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.

Findings

The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.

Social implications

The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.

Originality/value

This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 26 February 2024

Sabrine Cherni and Anis Ben Amar

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Abstract

Purpose

This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks.

Design/methodology/approach

This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report.

Findings

The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB.

Originality/value

The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

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