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Abstract

Purpose

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Design/methodology/approach

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Findings

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

Originality/value

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 16 April 2024

Peter Ackers

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological…

Abstract

Purpose

This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.

Design/methodology/approach

An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.

Findings

Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.

Originality/value

Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 30 October 2023

Hasan Valiyan and Mohammadreza Abdoli

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

Abstract

Purpose

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

Design/methodology/approach

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

Findings

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Originality/value

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 18 July 2023

Kaouther Toumi and Amal Hamrouni

The study aims to investigate the Shari’ah governance quality effectiveness, at the bank and national levels, on the value relevance of Islamic banks’ (IBs’) earning per share and…

Abstract

Purpose

The study aims to investigate the Shari’ah governance quality effectiveness, at the bank and national levels, on the value relevance of Islamic banks’ (IBs’) earning per share and book value per share.

Design/methodology/approach

Quantitative analyses are conducted using a panel of 40 listed IBs from 12 countries during 2012–2019. Data were retrieved from the Refinitiv Eikon database and banks’ annual reports.

Findings

The findings suggest that Shari’ah supervisory boards’ attributes negatively influence the value relevance of accounting information while the internal procedures positively impact it. The results also provide evidence of a complementary effect between Shari’ah governance mechanisms at the bank and national levels on the value relevance of accounting information.

Practical implications

IBs’ boards and managers need to be more aware of the role of Shari’ah governance and its impact on value relevance. The observed complementarity between Shari’ah governance systems at the bank and national levels may incite regulators to include comprehensive Shari’ah governance regulations in their best practices. Strengthening collaboration between regulators and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is also required to create an enabling environment for investors to rely on the AAOIFI accounting standards in their investment decision-making process.

Originality/value

Existing studies tend to ignore the effectiveness of Shari’ah governance quality at the bank level on value relevance. There is a similar lack of empirical research on the effectiveness of the centralized Shari’ah governance scheme on accounting issues.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 3 October 2023

Reshmini Maharajh, Shepherd Dhliwayo and Abdella Kosa Chebo

Family businesses have a dual objective of profit making and providing opportunities for family members. This duality leads to a conflict that may bring poor team work and…

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Abstract

Purpose

Family businesses have a dual objective of profit making and providing opportunities for family members. This duality leads to a conflict that may bring poor team work and communication, which is difficult to reconcile. Thus, the study looked into how the performance of family enterprises is affected by family dynamics. Additionally, it examines the relationship's ability to be mediated by effective leadership.

Design/methodology/approach

The study adopted a quantitative, explanatory research approach. The study population was family-owned enterprises in KwaZulu-Natal's South Durban Basin, of which 236 were chosen using a snowball and convenience sampling technique. Data was analysed using various descriptive and inferential statistical techniques, namely, multiple regression and the standard deviation.

Findings

The finding of the study shows that family dynamics significantly influenced business performance both directly and indirectly through effective leadership. Besides, the family firms with larger employee sizes have better effective leadership that positively contributes to the business performance.

Research limitations/implications

The study recommends that family businesses should train their members to ensure leadership effectiveness.

Originality/value

This study is unique in that it was conducted in Black Townships and focusses mainly on businesses owned by families of Indian descent that need to prepare for leadership/ownership. It also contributes to academic literature on family dynamics and will encourage families to recognise the importance of strong leadership in controlling family dynamics to improve business success.

Details

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

Keywords

Article
Publication date: 16 January 2024

C.A. Saliya

The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.

Abstract

Purpose

The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.

Design/methodology/approach

This qualitative study relies on results from semi-structured interviews with auditors, educationalists, academics, partners from leading accounting/audit firms, company directors and high-ranked government officers. Thematic analysis was conducted both manually and using MAXQDA software, and the themes that emerged from both analyses are complementary. A few more complementary analyses were also conducted such as Word Cloud.

Findings

The results support the claim that the religious traditions and rituals are strongly linked to gender-inequitable beliefs and suggest sociocultural factors impose on women experiencing self-effacing emotions and passive acceptance of lower status, contributing to the persistence of gender inequality. It also emphasizes the need to challenge certain sociocultural practices to promote greater gender equality, which is the theme emerged from thematic analysis. Additionally, this paper proposes four distinct types of attitudes in this regard as self-effacing feminist, self-effacing traditional, self-effacing modesty and talented driven.

Research limitations/implications

Respondents' openness authenticity may be limited by factors like selection bias, small sample size and other potential constraints in this study.

Practical implications

The findings might influence stakeholders to advocate for policy changes to promote women's representation in leadership positions. The results give voice to various segments of society who are advocating greater gender diversity on board representation in Fiji. The themes immerged and theories developed would make a substantial contribution to the existing literature.

Social implications

The findings highlight the importance of addressing gender inequality in leadership positions to promote inclusive and sustainable growth.

Originality/value

This study sheds light on the less-explored domain of internal barriers to gender equality within Fiji. It adds a novel dimension to the understanding of how cultural norms intersect with individual perceptions to shape gender inequality.

Details

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

Keywords

1 – 6 of 6