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Article
Publication date: 28 December 2023

Sameh Farhat Ammar

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving…

Abstract

Purpose

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

Design/methodology/approach

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

Findings

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

Research limitations/implications

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

Practical implications

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

Social implications

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

Originality/value

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Book part
Publication date: 30 April 2024

Natalie Wall

Abstract

Details

Black Expression and White Generosity
Type: Book
ISBN: 978-1-80382-758-2

Article
Publication date: 4 April 2024

Si Tan

This study aims to investigate the effects of interaction in agricultural product live rooms, including personalization, responsiveness, and entertainment, on consumers’ purchase…

Abstract

Purpose

This study aims to investigate the effects of interaction in agricultural product live rooms, including personalization, responsiveness, and entertainment, on consumers’ purchase intention.

Design/methodology/approach

The SOR model has been applied to formulate hypotheses. This study is based on an online survey conducted with a sample of 433 valid questionnaires from Chinese consumers on the TikTok agricultural products live platform. A partial least squares structural equation modeling (PLS-SEM) is used to test the hypotheses.

Findings

The findings indicate that (1) interactions (personalization, responsiveness, and entertainment) in the agricultural products live room have a positive effect on perceived values (utilitarian value, symbolic value, and entertainment value); (2) utilitarian value positively affects purchase intention and mediates the effects of personalization and entertainment interactions on purchase intention, respectively; (3) entertainment value positively influences purchase intention and mediates the influence of entertainment interaction on purchase intention.

Originality/value

This study offers theoretical insights into live marketing of agricultural products and practical implications for practitioners of agricultural products in live streaming commerce.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 26 January 2024

Deborah Leshinsky, Stanley McGreal, Paloma Taltavull and Anthony McGough

In Family Law Court decisions in Australia, following divorce, the female party is frequently disadvantaged financially in the long term. This paper provides a critical assessment…

Abstract

Purpose

In Family Law Court decisions in Australia, following divorce, the female party is frequently disadvantaged financially in the long term. This paper provides a critical assessment of valuation evidence as a data source in research and discusses valuation accuracy, valuation variation and valuation bias, as well as the Australian family court system and the role of valuers as expert witnesses. In particular, valuation in family law, as it relates to gender inequality, is discussed. The study aims to determine whether the current system of valuation in the Family Law Courts disadvantages women. This paper was important to reveal information that stakeholders in family law cases use on a day-to-day basis.

Design/methodology/approach

A database of 658 cases was developed and analysed to examine the influence of valuations of the matrimonial home provided by both the male and female parties on the final decision of the court.

Findings

Findings showed that valuations from the female party had marginally more influence on the outcome. However, financial disadvantages for the female party persist despite this. This raises several questions for future research, regarding reasons for this persistent disadvantage.

Research limitations/implications

Research limitations included a time-consuming process.

Practical implications

Further researchers can use the findings from this paper to further research.

Social implications

Social implications include the ability of the research to impact on society. In this regard, it was the matrimonial home in relation to divorce proceedings.

Originality/value

The originality of this paper stems from the analysis of a database that was created from a large number of cases from Austlii database family law cases.

Details

Journal of Property Investment & Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-578X

Keywords

Content available
Book part
Publication date: 7 February 2024

Abstract

Details

Research and Theory to Foster Change in the Face of Grand Health Care Challenges
Type: Book
ISBN: 978-1-83797-655-3

Content available
Book part
Publication date: 21 March 2024

Abstract

Details

Redefining Educational Leadership in Central Asia
Type: Book
ISBN: 978-1-83797-391-0

Book part
Publication date: 8 March 2024

Rishabh Sachan, Kshamta Chauhan and Vernika Agarwal

Purpose of This Chapter: This research aims to study the need for more age of qualified talent. The evolving corporate needs, education, and curriculum require urgent reform…

Abstract

Purpose of This Chapter: This research aims to study the need for more age of qualified talent. The evolving corporate needs, education, and curriculum require urgent reform. Current university methods do not align with corporate demands due to outdated content and ineffective pedagogy.

Design / Methodology / Approach: Drawing on established research, this study delves into 7 prominent training strategies across 14 sectors. A survey of 53 HR professionals and managers forms the basis for employing the non-linear best–worst method (BWM) and the Fuzzy BWM to discern the most effective training and development (T&D) modules. This comprehensive methodology ensures a nuanced analysis of T&D practices and insights for businesses seeking to align with Industry 5.0 demands.

Findings: On-the-job training emerges as the most impactful method, followed by case studies, interactive group learning, and more. These methods enhance employee skills in Industry 5.0.

Research Limitations: Limited by a small sample, future research should expand participant diversity for robustness.

Practical Implications: The study holds significance for bridging the skill gap between academic institutions and Industry 5.0. Aligning strategies with industry needs reduces skill disparities, fuels growth, and addresses employability. The study’s impact extends to society, lowering unemployment and shaping a resilient, adaptable workforce for Industry 5.0.

Originality: This innovative research examines decision-making for implementing T&D strategies in the emergence of Industry 5.0, aligning with a human-centric approach to business transformation.

Details

Humanizing Businesses for a Better World of Work
Type: Book
ISBN: 978-1-83797-333-0

Keywords

Article
Publication date: 15 January 2024

Yingying Dong and Lisa Gao

This study aims to identify the decision-making process involved in the purchase of organic wine from consumer values to attitudes to behavioural intention towards organic wine…

Abstract

Purpose

This study aims to identify the decision-making process involved in the purchase of organic wine from consumer values to attitudes to behavioural intention towards organic wine via the value–attitude–behaviour (VAB) model. Involvement in wine is also taken into consideration.

Design/methodology/approach

The data were collected using a snowball sampling method and a closed-ended questionnaire. A total of 209 responses were analysed. Linear regression and PROCESS Macro on SPSS were used to perform data analysis.

Findings

Both biospheric-altruistic values and egoistic values are positively associated with attitudes towards organic wine. Attitude is found to mediate the relationship between biospheric-altruistic/egoistic values and behavioural intention. Egoistic values are found to significantly predict behavioural intention in the organic wine purchase context. Involvement was found to moderate the relationship between egoistic values and attitudinal loyalty.

Originality/value

This study identifies the decision-making hierarchy from consumer values to attitudes to behavioural intention, theoretically confirming the robustness of the VAB model in the organic wine consumption context. It also makes a practical contribution by indicating the marketing emphasis of organic wine and segmenting potential consumers according to their values and levels of wine involvement.

Details

British Food Journal, vol. 126 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 19 March 2024

Brandon Mastromartino

The purpose of this study was to gather insights from sport marketing professionals and identify key opportunities, challenges and knowledge that sport marketing educators and…

Abstract

Purpose

The purpose of this study was to gather insights from sport marketing professionals and identify key opportunities, challenges and knowledge that sport marketing educators and researchers could utilize in developing curriculum and research agendas.

Design/methodology/approach

A qualitative approach was used, and data were collected through in-depth interviews with 15 sport marketing professionals. Participants were asked questions related to the knowledge, skills and experiences that they believe are important for students to have to be successful in the industry, as well as the types of research that would be most useful in their day-to-day work.

Findings

Industry professionals noted collaboration, transformation in digital marketing, data and analytics and experiential marketing as key trends facing the industry today. The findings suggest that sport marketing curriculum should focus on soft skill development such as communication, relationship building and empathy alongside hard skill development such as data analysis and storytelling. As well, findings show research areas where scholars can aid practitioners with a focus on consumer insights, technology, measuring ROI and experiential marketing.

Originality/value

With these findings, educators and scholars can better prepare students for successful careers in industry and contribute to the ongoing advancement of the scholarly field. This study serves as a starting point for further research in this area, and it is hoped that it will spark continued collaboration between academia and industry.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 6 January 2023

Alasdair Marshall, Udechukwu Ojiako, Tony Abdoush, Nicholas Vasilakos and Maxwell Chipulu

This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing…

Abstract

Purpose

This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing risk-and-ethics cultures in organisations.

Design/methodology/approach

The authors use a theoretical analytical approach as a means of examining plausible representations of risk as ethical practice.

Findings

While the ethical ideal of true prudence is explained primarily with reference to psychological theories of generativity, false prudence is explained as undesirable, primarily with reference to psychological problems of narcissism and the broader dark triad. True and false prudence are represented as centring upon very different motivations for foresight, each of which might set the cultural tone for organisational risk management.

Originality/value

This paper’s main contribution is therefore to call attention to the benefits for organisations of reflecting upon differences between true and false prudence when planning the risk management they want.

Details

Society and Business Review, vol. 19 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

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