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Article
Publication date: 1 August 2019

Paresha N. Sinha and Dharma Raju Bathini

The purpose of this study is to apply the dominance effect theory and postcolonial notions of “otherness” to critically study the enactment of mimicry at IndianBread, an Indian…

Abstract

Purpose

The purpose of this study is to apply the dominance effect theory and postcolonial notions of “otherness” to critically study the enactment of mimicry at IndianBread, an Indian fast-food chain that has adopted work practices typically found in US fast-food multinational enterprises (MNEs).

Design/methodology/approach

The authors used an interpretive sensemaking case study approach and collected qualitative data drawing on observations, notes from the company policy manual and in-depth interviews with eight staff at an IndianBread outlet. Data were also collected during informal interactions with staff at three other IndianBread outlets. The analysis focused on the enactment of mimicry and studied the postcolonial dynamics between managers and migrant workers to explain their resistance to the adoption of US work practices.

Findings

Work practices of US fast-food MNEs such as the standardization of workers’ appearance and basic “Englishization” such as greeting customers in English had been adopted at the IndianBread outlet. However, migrant workers resisted enforcement by contesting the superiority and relevance of these US work practices. The workers’ resistance was accommodated by local managers to pacify and retain them.

Research limitations/implications

The analysis contributes to a deeper understanding of the dynamics of resistance to the dominant influence of US work practices in emerging market firms. It expands current notions of “otherness” by presenting the perspective of “local” managers and migrant workers. The authors show how worker resistance embedded in their “identity work” involves contesting notions of “inferiority” of local work practices and selves. In the case of managers, accommodating resistance maintains their “legitimacy of dominance”. To that end, the study explains how the need to mimic US work practices is enforced, contested and ultimately diluted in competitive local firms in rising India.

Practical implications

The organizationally grounded data show how managerial accommodation of workers’ resistance to US practices creates a more flexible working environment that dilutes migrant workers’ sensitivity to their exploitation at the fast-food outlet.

Social implications

The findings identify the link between mimicry and resistance by the “other,” the ambivalence of the colonizing agent and the ongoing material exploitation within emerging economies.

Originality/value

To that end, the study explains how the need to mimic the US work practices is enforced, contested and ultimately diluted in the context of the competitive local firms in India.

Details

critical perspectives on international business, vol. 15 no. 4
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 5 July 2011

Gerrit Sarens and Mohammad J. Abdolmohammadi

The aim of this paper is to investigate a number of factors that are theoretically associated with convergence toward best practices in internal auditing.

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Abstract

Purpose

The aim of this paper is to investigate a number of factors that are theoretically associated with convergence toward best practices in internal auditing.

Design/methodology/approach

The paper defines best practices as internal audit tools and techniques that are used by at least 67 percent of the internal audit functions (IAFs) in the USA. A sample of 26 countries and data from 1,708 IAFs were used in this study.

Findings

The paper finds evidence of a high degree of de facto convergence of internal auditing practices toward US best practices. It also finds that IAFs in emerging countries converge more rapidly to best practices than IAFs in developed countries. Finally, the use of the Institute of Internal Auditors' (IIA) Standards and an external quality assessment in the past three years are found to be positively and significantly associated with convergence toward US best practices.

Research limitations/implications

The most important limitation of the data used in the study is that they reflect respondents' perceptions, which may deviate from reality. Also, data were only available for one‐half of the emerging countries listed in the MSCI Global Standards Index. Limitations aside, this study has significant implications for future research investigating various factors associated with emerging countries rapidly converging toward US best practices.

Practical implications

The results support the IIA's efforts to unify internal auditing practices around the world via its Standards. However, the additional analysis shows that the impact of the Standards is rather limited. The results also imply that formal assessment of internal auditing practices results in a more substantial change in the adoption of best practices.

Originality/value

The convergence of internal auditing is a part of the convergence of corporate governance practices which has become a topic of interest in academic research. While internal auditing has developed over a relatively long period of time in developed countries, such development must take place over a shorter period of time in emerging countries to catch up with developed countries. The current study's findings indicate that convergence of internal auditing practice is not context‐free.

Details

Journal of Accounting in Emerging Economies, vol. 1 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 12 January 2021

Roger Friedland

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of…

Abstract

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).

Details

On Practice and Institution: Theorizing the Interface
Type: Book
ISBN: 978-1-80043-413-4

Keywords

Article
Publication date: 1 June 1999

Rocco R. Vanasco

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…

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Abstract

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Details

Managerial Auditing Journal, vol. 14 no. 4/5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 June 1991

Abbass F. Alkhafaji

The study of international business has become increasinglyimportant in recent years. So important that the American Assembly ofthe Collegiate Schools of Business (AACSB) has…

3913

Abstract

The study of international business has become increasingly important in recent years. So important that the American Assembly of the Collegiate Schools of Business (AACSB) has called for the internationalisation of business curricula. In 1992 and beyond, successful business people will treat the entire world as their domain. No one country can operate in an economic vacuum. Any economic measures taken by one country can affect the global economy. This book is designed to challenge the reader to develop a global perspective of international business. Globalisation is by no means a new concept, but there are many new factors that have contributed to its recently accelerated growth. Among them, the new technologies in communication and transport that have resulted in major expansions of international trade and investment. In the future, the world market will become predominant. There are bound to be big changes in the world economy. For instance the changes in Eastern Europe and the European Community during the 1990s. With a strong knowledge base in international business, future managers will be better prepared for the new world market. This book introduces its readers to the exciting and rewarding field of international management and international corporations. It is written in contemporary, easy‐to‐understand language, avoiding abstract terminology; and is organised into five sections, each of which includes a number of chapters that cover a subject involving activities that cross national boundaries.

Book part
Publication date: 29 October 2020

Oren Ergas and Karen Ragoonaden

In this chapter, we contribute to the conceptualization of self by engaging in a self-study of teacher education practices in which we distilled our perspectives on incorporating…

Abstract

In this chapter, we contribute to the conceptualization of self by engaging in a self-study of teacher education practices in which we distilled our perspectives on incorporating mindfulness in teacher education. Mindfulness is currently incorporated in teacher learning and education mostly toward stress-reduction and well-being, yet its ancestries stress its role as a path toward self-knowledge. Working in teacher education departments set in Israel, on the one hand, and Canada, on the other, we describe the place of the practice in our personal lives and articulate how we view its contribution to teacher education. Specifically, we focus on how “self” features in our endeavors, by examining “who it is” in the teacher that we seek to evoke/invoke by the application of mindfulness? We engaged in dialogue and reflective writing, in which each of us served as the other's critical friend in an attempt to clarify our different views. Oren emerges with a view of mindfulness as invoking “self as moment-to-moment experience” and the “teleological self,” both crucial for teachers. These senses of self mobilize us away from sociopolitical identities toward human-to-human relationships and reground teachers in the values they view as core to their call to teach. Conversely, Karen stresses the practice as a primer for situating the self in the sociopolitical. It enables deeper engagement in critical pedagogy, invoking teachers' “fluid self” situated in open-mindedness. Here mindfulness becomes a practice of social justice that allows us to acknowledge marginalized voices. Highlighting these different approaches, we contribute to the understanding of the role of mindfulness in teacher education. In particular, we extend the practice's main positioning within teacher well-being to its role within the discourse of teacher identity.

Details

Exploring Self Toward Expanding Teaching, Teacher Education and Practitioner Research
Type: Book
ISBN: 978-1-83982-262-9

Keywords

Article
Publication date: 3 October 2016

Masao Nakamura

The purpose of this paper is to explain how current security market regulations in Japan have evolved following Japan’s corporate governance reforms, which began in the 1990s…

Abstract

Purpose

The purpose of this paper is to explain how current security market regulations in Japan have evolved following Japan’s corporate governance reforms, which began in the 1990s after the bursting of a massive financial bubble. As part of the reform, Japan aimed to introduce US-style corporate governance mechanisms.

Design/methodology/approach

This paper first explains the process behind Japan’s corporate governance reforms using the theory of selective adaptation. By doing so, the various changes that have taken place in the regulations of security markets are also explained. The paper concludes with a discussion of the limitations of transplanting US-style corporate governance mechanisms in Japan and the implications for the functioning of Japan’s security markets.

Findings

While applying a selective adaptation framework to Japan’s efforts to transplant US-style corporate governance mechanisms to its own markets, the author found that certain Japan-specific business practices, such as its heavy reliance on keiretsu corporate groupings, may interfere with the market-based business practices and free competition which characterize the US system. This in turn places limitations on the functioning of US-style security markets in Japan.

Originality/value

This paper explains the limitations of government regulation on security markets in Japan, which may be of interest to both public and private sector analysts. This paper focusses on Japan’s experience of transplanting US-style corporate governance mechanisms to Japan. The author expect that Japan’s experience will be of much interest to China, South Korea and other countries in East Asia, where pyramidal and other types of business groups play important roles in their economies.

Details

Asian Education and Development Studies, vol. 5 no. 4
Type: Research Article
ISSN: 2046-3162

Keywords

Article
Publication date: 8 April 2020

Stephanos Papadamou, Costas Siriopoulos and Nikolaos A. Kyriazis

This paper presents an integrated overview of the empirical literature on the impact of all forms of unconventional monetary policy on macroeconomic variables and on markets.

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Abstract

Purpose

This paper presents an integrated overview of the empirical literature on the impact of all forms of unconventional monetary policy on macroeconomic variables and on markets.

Design/methodology/approach

This survey covers the findings concerning portfolio rebalancing, signaling, liquidity, bank lending and confidence channels.

Findings

The positive effect of QE announcements on stock and bond prices seems to be unified across studies. A contagion effect from US QE to other emerging markets is identified, while currency devaluation is present in most cases for the country that its central bank adopted such policies. Moreover, impacts of non-conventional practices on GDP, inflation and unemployment are examined. The studies presenting weak instead of strong positive effects on inflation are more, and these studies, also, present weak positive effects on GDP growth.

Originality/value

Based on the large body of research on non-conventional action taking, this is the first survey including effects of each country that adopted quantitative easing (QE) measures and that provides results from every methodology employed in order to estimate unconventional practices' impacts.

Details

Journal of Economic Studies, vol. 47 no. 7
Type: Research Article
ISSN: 0144-3585

Keywords

Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Abstract

Details

Corporate Reporting: From Stewardship to Contract, the Annual Reports of the United States Steel Corporation 1902–2006
Type: Book
ISBN: 978-1-80382-761-2

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