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Open Access
Article
Publication date: 7 June 2023

Susanne Arivdsson and Svetlana Sabelfeld

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in…

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Abstract

Purpose

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

Design/methodology/approach

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

Findings

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

Research limitations/implications

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

Practical implications

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

Originality/value

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 29 November 2023

Virág Zsár

Professional associations mark an important step in the development of any profession. Research Management and Administration (RMA) as a profession is still emerging across…

Abstract

Professional associations mark an important step in the development of any profession. Research Management and Administration (RMA) as a profession is still emerging across Europe, thus the relevance of RMA associations is pertinent. These associations operate either specifically at the transnational or international levels or have certain activities linked to both levels. The theory of social constructivism from the field of international relations will be applied in this analysis with a goal to add additional insights on the topic. The results confirm that RMA associations have an outstanding role in enforcing the internationalised culture of their members, however, members in return can also exert influence on their association. Members are also aware that the association is providing a platform for collective actions in policymaking at national, transnational, and international levels. However, time plays a crucial role in social learning for identity and interest formation, as well as in recognizing the role of RMA associations in corporate agency.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Book part
Publication date: 26 April 2024

Panchalingam Suntharalingam

Education to an international standard that can provide successful careers has arguably been the main drive of many parents to allocate scarce financial resources to the education…

Abstract

Education to an international standard that can provide successful careers has arguably been the main drive of many parents to allocate scarce financial resources to the education of their progenies. Competition for high-calibre degrees has seen an explosion of opportunity in the private education sector. As many Global South countries do not have the equivalent control of standards provided in the United Kingdom (UK) by the Quality Assurance Agency, this can lead to dissatisfaction with the qualifications received in the Global South. This chapter aims to explore the factors influencing participation in higher education in the Global North versus the Global South, particularly where these relate to or vary by locality, and the relative influence these have on the propensity of the learners living in these areas to progress into higher education in local universities. The conceptual framework and methodology provided in this chapter show the differences between transnational education (TNE) as primarily a standalone or independent activity supported by a UK higher education institution (HEI)/provider versus being a collaborative effort between a UK host university and a South/Southeast Asian HEI university partner. The methodology provides a strategy for UK host institutions to best provide carefully aligned independent or collaborative partnerships with the partner country regulatory bodies. The chapter concludes with the author’s personal reflections and recommendations based on decades of collaborative and independent university provision of TNE. These reflections are focused on design-based courses in selected South/Southeast Asian HEI partnerships with the College of Architecture and Design at Birmingham City University.

Details

Critical Reflections on the Internationalisation of Higher Education in the Global South
Type: Book
ISBN: 978-1-80455-779-2

Keywords

Article
Publication date: 26 September 2023

Hanvedes Daovisan, Sayamol Charoenratana and Motoki Akitsu

Transnational migration is a key challenge in migrant-sending and host-receiving countries. However, relatively little is known about how migrants use network capital to foster…

Abstract

Purpose

Transnational migration is a key challenge in migrant-sending and host-receiving countries. However, relatively little is known about how migrants use network capital to foster small and medium-sized enterprises (SMEs) in the ASEAN Economic Community (AEC). Therefore, the purpose of this study is to explore how network capital fosters Laotian migrant workers in Thai family SMEs.

Design/methodology/approach

This research was conducted using qualitative network analysis (QNA). Referral snowball sampling was used to draw 20 participants from December 2021 to March 2022. Data analysis was performed using Gephi, a software package developed for QNA (coding, network features, measure nodes and network metrics).

Findings

The main findings are the following four emerging themes: chain networks, social networks, human networks and financial networks are associated with network capital for fostering Laotian migrant workers in Thai family SMEs.

Originality/value

To the best of the authors’ knowledge, this study is the first QNA to explore how Laotian migrant workers use network capital in Thai family SMEs.

Details

Journal of Asia Business Studies, vol. 18 no. 1
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 23 November 2023

Lovina E. Otudor and Mahmood Bagheri

This study aims to focus on the legal status of the Financial Action Task Force (FATF) regulatory spread in spite of its limited membership in international law. This is conducted…

Abstract

Purpose

This study aims to focus on the legal status of the Financial Action Task Force (FATF) regulatory spread in spite of its limited membership in international law. This is conducted by examining the regime of the FATF with the normative regime of public international law and trying to identify common grounds and conflicts between the two.

Design/methodology/approach

This study adopted an exploratory approach involving a thorough examination and analysis of accredited text, command papers and reports, archival materials, national obligations, websites as well as other documentary evidence.

Findings

This research gives an empirical determinant of compliance behaviour in response to FATF regulatory standards and the interplay of international law.

Research limitations/implications

The findings here are not exhaustive and could be approached from other perspectives. Researchers are therefore encouraged to engage by testing the findings further, as this is only a blueprint for further research.

Practical implications

This study provides implications for the need to open up the current membership of the FATF, as it appears discriminatory in nature and could inhibit effective compliance with its regulatory standards.

Social implications

FATF regulatory standards do not just revolve around its members and rule-takers but also affect unintended and vulnerable people who were never in contemplation when these regulations were debated without a global consensus.

Originality/value

The main aim of this study is to advocate for a rethink of FATF’s regulatory strategy by ensuring that its operations are more inclusive, where jurisdictions can participate as members, creating a sense of belonging and commitment in the fight against money laundering.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 13 February 2024

Liang-Hung Lin and Yu-Ling Ho

This study aims to examine the effect of exploratory innovation offshoring on the level of hierarchical control and how this effect is moderated by transnational and dynamic…

Abstract

Purpose

This study aims to examine the effect of exploratory innovation offshoring on the level of hierarchical control and how this effect is moderated by transnational and dynamic environments.

Design/methodology/approach

This study draws on a sample of 148 Taiwanese multinational enterprises to examine their governance decisions on foreign investments.

Findings

Findings show that the more innovation offshoring is exploratory, the higher the level of hierarchical control will be used by multinational enterprises (MNEs) and that transnational and dynamic environments have different moderation effects on the positive exploratory innovation offshoring-hierarchical control relationship.

Research limitations/implications

This study has two theoretical implications. First, this study extends the concept of complexity from a transaction attribute level (problem) to an environmental level (transnational environment) and finds that exploratory innovation offshoring and transnational environments interactively impact governance choices. Second, this study distinguishes between two sources of technological uncertainty – uncertainty due to transaction-level attributes (exploratory innovation offshoring) and external environments (dynamic environments) and finds that exploratory innovation offshoring and dynamic environments interactively impact governance choices.

Practical implications

The practical implication of this study lies in the simultaneous consideration of exploratory innovation offshoring and transnational/dynamic environments, which will allow international decision-makers to adjust/select the governance forms most appropriate for speedy responding to and handling environmental changes.

Originality/value

This study employs the theoretical perspectives of transaction cost economics (TCE) and resource-based view (RBV) to analyze and discuss the impact of operational environments – transnational and dynamic environments – on MNEs’ decisions on the governance structure for a given innovation offshoring.

Details

Management Decision, vol. 62 no. 3
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 26 March 2024

Brent Burmester

This is a response to “Taming wicked problems”, a paper recently published in CPOIB in which modern slavery is framed as a wicked problem. The purpose of this study is to convey…

Abstract

Purpose

This is a response to “Taming wicked problems”, a paper recently published in CPOIB in which modern slavery is framed as a wicked problem. The purpose of this study is to convey the author’s appraisal of its contribution to policymaking regarding modern slavery in global supply chains.

Design/methodology/approach

The author engages in a discursive review of “Taming wicked problems”, taking inspiration from its perceived strengths and weaknesses to expand on the problem of modern slavery as a challenge to international business (IB) researchers.

Findings

“Taming wicked problems” is welcomed as a provocative contribution to modern slavery research in IB, although it is perceived to give too little critical attention to the problem of modern slavery itself.

Research limitations/implications

This is, by design, a subjective assessment of the treatment of modern slavery and policy from the perspective of an IB researcher who has previously studied the phenomenon without a wicked problem framing.

Practical implications

Modern slavery is a serious problem for IB scholars, as they have failed to extrapolate it from their analysis of international business strategy. This paper is intended to advance the disciplinary defence of vulnerable workers exploited to the ultimate benefit of MNEs.

Social implications

IB must engage critically with international business strategies that heighten the risk of human rights violations. The persistence of modern slavery disadvantages all persons in employment.

Originality/value

This paper seeks to better define the offense implicit in modern slavery so to inform critical IB research into its causes and deterrence.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 16 February 2024

Narongdej Phanthaphoommee and Sunida Siwapathomchai

This article seeks to provide a fresh perspective on the methodological approach to studying caregiving in a transnational context by analysing, local caregiver’s lifeworld…

Abstract

Purpose

This article seeks to provide a fresh perspective on the methodological approach to studying caregiving in a transnational context by analysing, local caregiver’s lifeworld, informal interpreting/translation and professional communication with foreign retirees.

Design/methodology/approach

This project explores the complex and multifaceted meanings of everyday objects through diffractive vignettes to illuminate the communicative entanglements that arise between caregivers and foreign retirees receiving care in Thailand. To identify intra-actions in caregiving, we collected data through informal interviews, observations and various artefacts before combining them in a group of potential communicative relationships by creating a narrative summary of situations.

Findings

Communicative relationships in the vignettes are multidimensional, with diverse logics underlying choices, rapport formation and communication effectiveness. This premise also illuminates how caregivers perceive and intra-act with their accommodation strategies, considering trust, comfort and comprehension. Our findings were also discussed with the concept of communication accommodation theory.

Originality/value

As an extension of the post-humanist approach to the diffractive reading of vignettes, this study sees its value in studying agent-related informal translation/interpreting and human-to-human relationships.

Details

Qualitative Research Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1443-9883

Keywords

Article
Publication date: 22 March 2024

Martin Gurín

Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt…

Abstract

Purpose

Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt foreign family policies. However, previous studies have tended to neglect the second mechanism of policy transfer: resistance. This manuscript aims to address this research gap by exploring both the willingness and resistance to policy transfer in Czech and Korean childcare and leave policies.

Design/methodology/approach

This study employs a qualitative research design, incorporating structured expert interviews instrumental in in-depth thematic analysis.

Findings

The analysis shows that policymakers in both countries demonstrated interest and willingness to transfer family policies, albeit employing different strategies and to varying extents. Moreover, the two countries exhibited significant differences in resistance to family policy transfer, with resistance in the Czech Republic being more frequent and effective. Resistance is directed towards both forced and voluntary transfers, although it isn't always against transfers that require a paradigm change. Policy transfer and non-transfer can concurrently be perceived as threats.

Originality/value

The study concludes that integrating both policy transfer and resistance in the analyses helps to shed light on cross-national differences in family policy change and contributes to a more nuanced portrayal of the world of policy transfer in this policy field.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 4 July 2023

Lexis Alexander Tetteh, Cletus Agyenim-Boateng and Samuel Nana Yaw Simpson

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…

Abstract

Purpose

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.

Design/methodology/approach

The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.

Findings

The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.

Research limitations/implications

The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.

Practical implications

The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.

Originality/value

The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

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