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Article
Publication date: 17 June 2024

Juelin Yin, Jiaxin Zhao and Yunzhou Du

Integrating institutional logic theory with institutional configurational perspective, this study proposes a theoretical framework to explore the configurational effect of…

Abstract

Purpose

Integrating institutional logic theory with institutional configurational perspective, this study proposes a theoretical framework to explore the configurational effect of multiple institutional logics, including state, market, and social logics, on social entrepreneurship (SE) participation.

Design/methodology/approach

Using data from the Global Entrepreneurship Monitor (GEM) survey combined with other international databases, this study applies a fuzzy-set qualitative comparative analysis (fsQCA) to identify the pathways that how state, market and social logics jointly promote or hinder high SE prevalence among 38 developing countries.

Findings

Results show that high SE prevalence rates are achieved through the interaction of multiple institutional logics rather than by any single factor and identify three institutional configuration pathways leading to high SE participation. Further, the pathways impeding high SE participation are not simply the negation of conditions that lead to high SE prevalence.

Research limitations/implications

This study not only extends the institutional logics perspective to SE, enriching the growing research stream on how institutional complexity shapes entrepreneurial activities globally, but also underscores the significance of asymmetric institutional conditions in determining the presence and absence of high SE prevalence. These results have implications for policymakers to improve entrepreneurial institutional configurations that foster social entrepreneurial activities.

Originality/value

Compared with conventional statistical methods, which have limited effectiveness in exploring the synergies of multiple factors, the fsQCA method offers a more robust analysis of the causal complexity of institutional logics promoting or discouraging SE participation.

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: 28 June 2024

Raffaela Casciello, Marco Maffei and Fiorenza Meucci

This study investigates if and how the board size, the board independence, the CEO duality and the board-specific skills are associated with higher-quality Sustainable Development…

Abstract

Purpose

This study investigates if and how the board size, the board independence, the CEO duality and the board-specific skills are associated with higher-quality Sustainable Development Goals (SDGs) disclosure in European State-Owned Enterprises (SOEs).

Design/methodology/approach

We measured SDGs disclosure through a content analysis of SOE's reports from 2017 to 2022. The characteristics of the boards analyzed are board size, board independence, CEO duality and board-specific skills. We performed multiple regression models to test the association between the SDGs disclosure and the characteristics of the boards.

Findings

The results show that board size, independent directors and board-specific skills are positively associated with higher-quality SDGs disclosure, while CEO duality is negatively associated with higher-quality SDGs disclosure.

Practical implications

This study provides several practical implications. Shareholders could equip their firms with larger boards, more independent and highly skilled directors, while avoiding a CEO duality for improving the SDGs disclosure; capital providers could examine the characteristics of a firm's board before allocating financial resources to verify which firms are accountable in reaching the SDGs. Also, standard-setters and policymakers could use the results of this research to define new standards or regulatory pathways to push firms to put more efforts in preparing a comprehensive and high-quality SDGs disclosure.

Originality/value

While prior studies mostly focused on sustainability reporting overall, this study adds a specific insight about SDGs disclosure employing an investigation which has not been previously analyzed.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 5 July 2024

Diego Alejandro Peralta-Borray, Johana Sareth Acuña and Sebastián Zapata

Despite the most efficient mechanism to fight against corruption is whistleblowing, in most cases, civil servants prefer to remain silent. For this reason, this research seeks to…

Abstract

Purpose

Despite the most efficient mechanism to fight against corruption is whistleblowing, in most cases, civil servants prefer to remain silent. For this reason, this research seeks to understand the decision-making process by which civil servants, who witness corrupt actions, prefer to remain silent.

Design/methodology/approach

A grounded theory was constructed, based on the coding of 27 in-depth interviews with civil servants from Bogotá, Colombia, who claimed having witnessed acts of corruption.

Findings

It is proposed that corruption tolerance is a process in which, upon observing an act of corruption, there is an emotional response (apathy, anger and fear) that influences the way civil servants rationalize irregular situations and determines their intention to whistleblowing. Additionally, it was found that behaviors such as patronage are normal for civil servants while irregular procurement and fraud are considered serious moral transgressions.

Originality/value

This research explores two important elements to advance the understanding of public corruption: (1) The comprehension, of the role that plays emotions in the corruption tolerance process by civil servants. Results revealed the existence of an ambivalence between anger and fear that could condition the decision to whistleblowing. (2) The validation of some theoretical elements that had been analyzed in previous research comparing them with the collected empirical information.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5648

Keywords

Article
Publication date: 17 June 2024

Leila Nasrolahi Vosta and Mohammad Reza Jalilvand

This paper aims to examine how technological media accelerates sustainable development. Further, the mediating role of good governance and society empowerment would be…

Abstract

Purpose

This paper aims to examine how technological media accelerates sustainable development. Further, the mediating role of good governance and society empowerment would be investigated.

Design/methodology/approach

A questionnaire survey was conducted among 450 students at the level of higher education using stratified sampling plan. Following a two-step approach, a measurement model was estimated and then a structural model was analyzed to evaluate five proposed hypotheses.

Findings

The research results indicate that technological media has a direct and positive effect on good governance, empowerment and sustainable development; technological media has an indirect and positive influence on sustainable development via good governance and empowerment as mediating variables; good governance and empowerment are significant antecedents of sustainable development.

Originality/value

The research examines the relationship among technological media, good governance, empowerment and sustainable development, thus contributing to sustainable development literature theoretically. In addition, relevant implications are provided for policymakers as to how to accelerate development sustainably across their countries.

Details

Transforming Government: People, Process and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6166

Keywords

Open Access
Article
Publication date: 20 May 2020

Haider Muthnna Almoatasm

This paper aims to scrutinize some determinants that affect the functions and roles of contemporary parliaments. In particular, such parliaments attempt to involve in new areas…

1860

Abstract

Purpose

This paper aims to scrutinize some determinants that affect the functions and roles of contemporary parliaments. In particular, such parliaments attempt to involve in new areas that were not represented in parliamentary study and to play new roles in the areas of development, diplomacy, the establishment of post-conflict peace rules and achieving the objectives of the sustainable development. The study found that the most important determinants affecting the new roles of contemporary parliaments are the constitutional and legal frameworks.

Design/methodology/approach

This paper adopts three basic methodologies so as to reach some applicable scientific findings that can be generalized. The researcher has used the descriptive methodology, to shed light on the parliament’s various activities and new roles and to take note of the many surrounding factors and available dimensions that enable parliaments to perform such roles. The researcher has also used the comparative methodology, to study parliaments with a view to identifying their roles in a way that includes their similarities and dissimilarities and the possibility of generalizing the outputs.

Findings

The paper has reached many findings, the most important of which are: first, the need to present appropriate amendments to the constitutions to give space to parliaments to play more effective and influential roles. Second, the internal regulations of parliaments must be in line with the attitudes and aspirations of the parliament and its members, giving appropriate cover for playing new roles in various areas.

Research limitations/implications

This study has found that contemporary parliaments can play new roles in various fields, whether internal or external and in different sectors as well, as a result of the great developments and complexities introduced around the world. Such developments and complexities have cast a shadow on governments and affected their abilities in dealing with the issues immediately because of the enormous challenges in addition to the ongoing developments occurring to the legislative systems in the world, at the technical level of the departments and secretariats of contemporary parliaments or for members of Parliament and the institution as a whole.

Practical implications

The new roles of contemporary parliaments have been affected by the determinants of the research, which are the constitutional framework, the legislative framework, the relationship between Parliament and civil society and the relationship between Parliament and the government. These factors cast a shadow over the expansion or contraction of the attempts of modern parliaments to play new roles.

Social implications

This study has found that contemporary parliaments can play social roles in various fields of a social nature, which is find solutions to the problems experienced by societies emerging from civil wars, which need national reconciliation, for example, the reconciliation of the ethnic tribes carried out by the Iraqi council of representatives between the local tribes to resolve the internal problems, in addition the role of Borondian council by it is trying end the conflict between the tribes of Hotsi and Tutsi.

Originality/value

The importance of the study stems from the fact that it focuses on the most important determinants of the new roles of contemporary parliaments that may be conducted outside the traditional framework of the parliament's study of legislation and supervision. Such contemporary parliaments have played new roles that take the form of political, economic, social, humanitarian, diplomatic and environmental works and other works concerned with the climate and their attempts to end internal and external conflicts and disputes.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Open Access
Article
Publication date: 23 May 2024

Hakan Karaosman, Donna Marshall and Irene Ward

Just transition is a fundamental concept for supply chain management but neither discipline pays attention to the other and little is known about how supply chains can be…

1678

Abstract

Purpose

Just transition is a fundamental concept for supply chain management but neither discipline pays attention to the other and little is known about how supply chains can be orchestrated as socioecological systems to manage these transitions. Building from a wide range of just transition examples, this paper explores just transition to understand how to move beyond instrumental supply chain practices to supply chains functioning in harmony with the planet and its people.

Design/methodology/approach

Building from a systematic review of 72 papers, the paper identifies just transition examples while interpreting them through the theoretical lens of supply chain management, providing valuable insights to help research and practice understand how to achieve low-carbon economies through supply chain management in environmentally and socially just ways.

Findings

The paper defines, elaborates, and extends the just transition construct by developing a transition taxonomy with two key dimensions. The purpose dimension (profit or shared outcomes) and the governance dimension (government-/industry-led versus civil society-involved), generating four transition archetypes. Most transitions projects are framed around the Euro- and US-centric, capitalist standards of development, leading to coloniality as well as economic and cultural depletion of communities. Framing just transition in accordance with context-specific plural values, the paper provides an alternative perspective to the extractive transition concept. This can guide supply chain management to decarbonise economies and societies by considering the rights of nature, communities and individuals.

Originality/value

Introducing just transition into the supply chain management domain, this paper unifies the various conceptualisations of just transition into a holistic understanding, providing a new foundation for supply chain management research.

Details

International Journal of Operations & Production Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 5 June 2024

Monica Singhania and Ibna Bhan

This study aims to systematically consolidate and quantitatively integrate the mixed empirical results on the association between ownership mechanisms and voluntary carbon…

Abstract

Purpose

This study aims to systematically consolidate and quantitatively integrate the mixed empirical results on the association between ownership mechanisms and voluntary carbon disclosure using meta-analysis and further propose potential country-level moderators of this relationship.

Design/methodology/approach

The authors apply meta-analytic procedures on 55 empirical studies conducted during 2008–2022, covering 13 countries, 85 effect sizes and 226,473 firm-year observations. To gauge the significance of the estimated mean effect size, a random-effects Hedges and Olkin meta-analysis procedure is adopted, followed by a restricted maximum likelihood based meta-regression, to test the effect of possible moderators.

Findings

Aligned with agency and stakeholder theories, the results highlight institutional and state ownership (SO) as having a significant positive impact on voluntary carbon disclosure. On the other hand, ownership concentration, managerial and foreign ownership have an insignificant effect on voluntary carbon disclosure. Based on institutional theory perspectives, the authors confirm the impact of institutional ownership on voluntary carbon disclosure to be more prominent in civil law countries and those countries that have implemented an emission trading scheme (ETS).

Practical implications

The finding that institutional and SO in firms can translate into higher voluntary disclosures deems investors and the government as crucial stakeholders in achieving carbon neutrality. Furthermore, the finding that the effect of institutional investors on carbon disclosure is heightened in ETS-implemented countries provides evidence to the regulatory authorities in favour of this scheme.

Social implications

The positive impact of institutional and government ownership on voluntary carbon disclosure highlights that these ownership structures not only have the potential to transform corporate decisions but also have implications for the wider society. As firms owned by institutional investors disclose their carbon information, it provides access to critical information about their environmental practices to the public. This fosters an environment of transparency and trust between the firm and its stakeholders (the community), leading to an overall well-informed society.

Originality/value

While prior meta-reviews studied the impact of corporate governance on voluntary disclosures, the meta-literature, as of 2024, has yet to address its influence specifically on carbon disclosures, which are pertinent amidst the ongoing global climate change crisis. The findings inform policymakers about the pivotal institutional factors that can amplify the impact of effective ownership structures on voluntary carbon disclosure. Future scope exists for investigating the effects of ownership mechanisms on firm-level sustainable investments. Furthermore, future empirical analysis could consider the moderating influence of “culture” and “ease of doing business” on the ownership-carbon disclosure relationship.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 26 August 2024

Yaffa Moskovich and Adi Binhas

This study aims to investigate the unique cultural attributes of a particular association. The research focuses on a single case study involving a civil society organization whose…

Abstract

Purpose

This study aims to investigate the unique cultural attributes of a particular association. The research focuses on a single case study involving a civil society organization whose activities are focused within the Israeli Defense Forces (IDF). Specifically, the association under examination is a religious voluntary organization engaged in social activities within the Israeli Defense Forces.

Design/methodology/approach

Data collection employed a qualitative approach using the case study method, with twenty in-depth ethnographic interviews conducted. The research questions guiding the study are: What are the hybrid structural characteristics of the religious association? How has this hybrid structure influenced the organizational culture?

Findings

The study identifies a hybrid structure comprising community, familial, and bureaucratic features. It reveals a blend of clan and bureaucratic cultural elements within the organization, demonstrating adaptability to the ideology of the Israeli Defense Forces.

Originality/value

The research uncovers an innovative hybrid structure that successfully navigates bureaucratic challenges and fosters a familial atmosphere contributing to communal benefits.

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: 28 February 2023

Habib Jouber

Considering corporate governance (CG hereinafter) practices' variety across Anglo-American and European countries, this study relies on contingency and complexity theories to…

Abstract

Purpose

Considering corporate governance (CG hereinafter) practices' variety across Anglo-American and European countries, this study relies on contingency and complexity theories to investigate the effect of environmental sustainability performance (ESP hereinafter) on shareholder value under various configurations of board of directors (BoD hereinafter), firm and country characteristics.

Design/methodology/approach

The author used the Thomson Reuters Environment Pillar Score (ASSET4) and the Total Shareholder Return to assess ESP and shareholder value respectively. The author applied a fuzzy-set qualitative comparative analysis (fsQCA hereinafter) to an unbalanced panel of 2,284 observations from 486 European and Anglo-American non-financial listed firms over the period 2016–2020.

Findings

The author found a positive association between ESP and shareholder value and he displayed notable differences between Anglo-American and European economies regarding causal predictors of this positive association. Within European firms operating under civil law code where investor protection is low and family ownership is widespread, ESP creates shareholder value under configurations of causal predictors that significantly differ from those of their Anglo-American peers. The author's findings are robust to different identification strategies.

Practical implications

This study assists researchers, practitioners, shareholders and policymakers the significant roles that BoD diversity, organisational and institutional traits are jointly playing as determinants of the ESP-shareholder value relationship.

Originality/value

The author's study offers a more encompassing, complete and theoretically richer picture of the key drivers and outcomes of ESP.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 10 September 2024

Carla Del Gesso, Paola Parravicini and Renato Ruffini

Intellectual capital (IC) is an increasingly important strategic asset for sustainable value creation in organisations. This paper aims to provide a conceptual perspective on the…

Abstract

Purpose

Intellectual capital (IC) is an increasingly important strategic asset for sustainable value creation in organisations. This paper aims to provide a conceptual perspective on the university’s role as a catalyst for IC creation and development within the dynamic landscape of organisations, exploring the nexus to capture its essence.

Design/methodology/approach

Adopting a conceptual framework development approach, key concepts were cohesively and coherently synthesised from various theoretical underpinnings, namely, the multiple capitals approach to maximising corporate value creation, the evolved triple bottom line approach to corporate sustainability, the triple helix innovation model and its subsequent extensions, the upper echelons theory and the social licence construct linked to stakeholder, legitimacy and institutional theories.

Findings

A comprehensive conceptual framework was developed that outlines universities’ role in catalysing four corporate IC forms crucial to sustainable organisational value creation: human capital, governance capital, social/relational capital and structural/organisational capital. The framework interprets this role of universities as dynamic IC reservoirs serving regional ecosystems for sustainable development. It highlights the synergistic sustainable value creation between universities and organisations in host communities and broader society, with university governance acting as a key driver.

Originality/value

This paper offers a theoretically grounded interpretation of universities’ pivotal role in catalysing essential forms of IC to support contemporary organisations’ sustainable value-creation processes. The proposed framework has the potential to ignite conversations on the crucial connection between universities and corporate IC development relevant to sustainable organisations, inspiring future empirical research, reflection and discussion.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

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