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Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 11 December 2023

Cheng Xu, Haibo Zhou, Bohong Fan and Yanqi Sun

The purpose of this study is to address a significant gap in the understanding of entrepreneurship at the microfoundation level. It focuses on how individual entrepreneurs…

Abstract

Purpose

The purpose of this study is to address a significant gap in the understanding of entrepreneurship at the microfoundation level. It focuses on how individual entrepreneurs, specifically Hongbang entrepreneurs in China from 1896 to 1949, shape and transform their contexts. The aim is to provide a deeper understanding of the mechanisms that facilitate entrepreneurial success.

Design/methodology/approach

The study adopts a microhistorical approach, investigating the case of Hongbang entrepreneurs in China during 1896-1949. It involves an in-depth examination of historical records to explore the strategic interactions between these entrepreneurs and core stakeholders such as consumers, financial intermediaries, government regulators, and human resources. The research methodology emphasizes a process-oriented view, examining the evolution of personalized networks into extensive connections.

Findings

The research reveals that Hongbang entrepreneurs successfully reshaped their unfavorable embedded contexts by strategically collaborating with key stakeholders. They influenced consumer tastes, allied with financial intermediaries, negotiated with governments on regulation policies, and developed human resource stocks. The transformation was facilitated by the evolution of their networks from personalized to extensive connections. These findings highlight the localized strategies such as cronyism in resource acquisition within China’s private property development industry.

Originality/value

This study contributes to the field by offering insights into entrepreneurial contextualization and networking. It sheds light on the complex interplay between entrepreneurs and their contexts, providing a nuanced understanding of localized strategies in the Chinese context. The findings add value to the discourse on entrepreneurship by elucidating the strategic and processual acts through which entrepreneurs engage with stakeholders and reshape their environments.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. 18 no. 1
Type: Research Article
ISSN: 2071-1395

Keywords

Article
Publication date: 4 December 2023

Susanna Pagiotti

The study compares the social services functioning in two local contexts, one urban and one rural, in the same Italian region, to understand how contextual features affect…

Abstract

Purpose

The study compares the social services functioning in two local contexts, one urban and one rural, in the same Italian region, to understand how contextual features affect frontline workers' work.

Design/methodology/approach

By applying the framework of the street-level bureaucracy theory (SLB) and proposing a framing of the spatial contexts under analysis, the present study adopts a qualitative approach. In particular, semi-structured interviews were conducted among street-level workers, decision-makers and privileged witnesses.

Findings

The study shows how the typical features of the rural and urban Italian contexts analyzed impact differently on the working conditions of frontline workers, leading to substantive differences in the possibility of exercise their role at the street-level.

Originality/value

The article contributes to a wider understanding of social services provision in a highly fragmented system like the Italian one by taking into consideration contexts that are usually little investigated in SLB and welfare studies in the Mediterranean Europe area: those rural and, in particular, those belonging to the so-called “inner areas”.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 3/4
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 21 March 2016

Chris Voss, Helen Perks, Rui Sousa, Lars Witell and Nancy V. Wünderlich

– The purpose of this paper is to examine the nature of context and its implications for theory and research in service.

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Abstract

Purpose

The purpose of this paper is to examine the nature of context and its implications for theory and research in service.

Design/methodology/approach

This is a conceptual paper based on exploring existing research and theory related to context in service research.

Findings

The characteristics of service make context both important and challenging, there is great contextual diversity in service research as reflected, for example in ecosystems made up of multiple contextual variables. There is a need to identify the context-specific nature of middle range theory and the contextual logic of general theory. The authors explore the challenges of context for service theory and how we might learn from theory in a particular context and test or adapt it in other contexts.

Originality/value

The findings of this paper are of value to researchers seeking to develop and justify theory in service research (general, middle range or theory in use).

Details

Journal of Service Management, vol. 27 no. 1
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 1 February 2000

Dinker Raval and Bala Subramanian

When multinational managers attempt to transfer best practices across cultures, the challenges inherent in cross‐cultural transfer may actually diminish competitiveness, instead…

Abstract

When multinational managers attempt to transfer best practices across cultures, the challenges inherent in cross‐cultural transfer may actually diminish competitiveness, instead of enhancing it. Multinational managers need to understand the cultural context of best practices, both at the source and at the target, in order to overcome these challenges and facilitate the transfer process. The challenges to effective transfer of best practices between cultures may arise because of the kinds of variances between cultural environments. These variances may pertain to concepts, perceptions, standardization, gradation and validation, substitutability and decision rules. Unmediated transfer of best practices across cultures may produce distortions in perceptions, understanding, interpretation and motivation of customers, competitors, employees and market players in the global markets. These distortions may in turn lead to conflicts and resistance and adversely impact the cost structure, revenue mix and profitability options. Understanding the cultural context and adapting best practices in tune to the recipient culture can be an invaluable tool to preempt or respond effectively to competitive challenges in the global markets.

Details

Competitiveness Review: An International Business Journal, vol. 10 no. 2
Type: Research Article
ISSN: 1059-5422

Article
Publication date: 1 June 1996

Edward T. Lee

Describes intuitively the fact that four types of formal languages can be generated by four types of grammars or can be recognized by four types of automata. Gives the…

239

Abstract

Describes intuitively the fact that four types of formal languages can be generated by four types of grammars or can be recognized by four types of automata. Gives the relationships between context‐sensitive languages and computer programming languages. Defines and investigates parallel productions, parallel grammars, and context‐free parallel grammars. Shows that context‐sensitive languages exist which can be generated by context‐free parallel grammars. In addition, states the advantages of context‐free parallel grammars. Also shows that context‐free languages (CFL) are a proper subset of context‐free parallel languages (CFPL). Furthermore, CFPL is a more effective tool for modelling computer programming languages than CFL, especially for parallel computer programming languages, for example, the ADA programming language. Also illustrates context‐sensitive property of recognizing hand‐written characters. The results may have useful applications in artificial intelligence, model parallel computer programming languages, software engineering, expert systems and robotics.

Details

Kybernetes, vol. 25 no. 4
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 3 November 2023

Efe Imiren, Paul Lassalle, Samuel Mwaura and Katerina Nicolopoulou

This paper, through empirical evidence, presents a framework for exploring how entrepreneurs navigate the challenges of building legitimacy in a digital context. In so doing, this…

Abstract

Purpose

This paper, through empirical evidence, presents a framework for exploring how entrepreneurs navigate the challenges of building legitimacy in a digital context. In so doing, this paper goes beyond the seemingly forgone conclusion that legitimacy is important for the entrepreneur's success by focusing on the contextualised mechanisms through which digital legitimacy is built.

Design/methodology/approach

Empirical findings are drawn from semi-structured interviews conducted with 21 digital entrepreneurs in Nigeria, a leading example of the West African context and analysed using a phenomenological approach.

Findings

The paper shows how digital entrepreneurs in a non-Western context draw on an aspect of legitimation in the digital space, and in particular, highlights three mechanisms via which this takes place, namely: digital shielding, digital curating and digital networking. Presented via an inductive approach, the three mechanisms described in the paper provide a scaffold for thinking about and understanding entrepreneurial legitimacy within a contextual framework, which incorporates institutional, cultural and digital dimensions.

Originality/value

This paper contributes to the literature on digital entrepreneurship by empirically identifying and theoretically elaborating themes that are important for understanding how entrepreneurs navigate the challenges of digital entrepreneurship and build entrepreneurial legitimacy in complex contexts.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 2/3
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 22 November 2023

Maria Cristina Zaccone and Alessia Argiolas

This paper aims to present a comprehensive theoretical framework that seeks to explore the impact of cultural, legal and social factors within the external environment on the…

Abstract

Purpose

This paper aims to present a comprehensive theoretical framework that seeks to explore the impact of cultural, legal and social factors within the external environment on the relationship between women on corporate boards and firm performance. By investigating these boundary conditions, the paper aims to shed light on how these pressures influence the aforementioned relationship.

Design/methodology/approach

To build the sample of companies, the authors selected companies listed on the stock exchanges of countries that represent a diverse range of institutional contexts. These contexts encompass countries with individualistic cultures, collectivist cultures, environments with mandatory gender quotas, environments without gender quotas, contexts with substantial progress toward gender equality and contexts with limited progress in achieving gender equality. To test the hypotheses, the authors used linear regression analysis as a primary analytical approach. Furthermore, they used the propensity score matching technique to address potential issues of reverse causality and unobserved heterogeneity.

Findings

The findings indicate that the positive influence of a critical mass of women on corporate boards on firm performance is contingent upon the institutional context. Specifically, the authors observed that this relationship is strengthened in institutional contexts characterized by an individualistic culture, whereas it is not as pronounced in collectivist cultural contexts. Furthermore, this research provides compelling evidence that the presence of a critical mass of women on boards leads to enhanced firm performance in institutional settings where gender quotas are not binding, as opposed to settings where such quotas are enforced. Lastly, the results demonstrate that the presence of a critical mass of women on boards is associated with improved firm performance in institutional settings characterized by low progress in achieving gender equality. However, the authors did not observe the same effect in institutional contexts that have made significant strides toward gender equality.

Originality/value

This research offers a unique perspective by investigating the relationship between women’s presence on corporate boards and firm performance across different institutional contexts. In this investigation, the authors recognize that gender diversity on corporate boards is not a one-size-fits-all solution and that its effects can be shaped by the unique institutional contexts in which companies operate.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 8
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 9 October 2023

Robert A. Wertz

When a new logo is released, it does not have an established meaning in the mind of the viewer. As logos have become more highly scrutinized by consumers and critics, it has…

Abstract

Purpose

When a new logo is released, it does not have an established meaning in the mind of the viewer. As logos have become more highly scrutinized by consumers and critics, it has become more important to understand viewers’ initial responses to logos. While other studies have researched the impact of aesthetic choices on viewer reaction to logos, this study aims to understand the effect of the surrounding visual identity system when a new logo is introduced.

Design/methodology/approach

This study combines a content analysis of 335 posts on the logo review website Brand New with the voting data from their polls to understand how visual context correlates with a viewer’s initial response.

Findings

Increased amounts of visual context correlate to an improved response from viewers. Different types of context that can be presented – from logo variations and environmental examples to videos and animation – have varied effects.

Practical implications

When releasing a new logo, companies and organizations may receive a better response from viewers if they provide more visual context. Animations may also provide an improved response.

Originality/value

This study takes a novel approach to exploring viewer responses to logos by combining content analysis with voting data. While most studies use fictitious or abstract logo designs, this study uses actual logos and context to better understand viewer responses.

Details

Journal of Product & Brand Management, vol. 32 no. 8
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 3 October 2023

Shao-Fang Wen and Basel Katt

Security assurance evaluation (SAE) is a well-established approach for assessing the effectiveness of security measures in systems. However, one aspect that is often overlooked in…

Abstract

Purpose

Security assurance evaluation (SAE) is a well-established approach for assessing the effectiveness of security measures in systems. However, one aspect that is often overlooked in these evaluations is the assurance context in which they are conducted. This paper aims to explore the role of assurance context in system SAEs and proposes a conceptual model to integrate the assurance context into the evaluation process.

Design/methodology/approach

The conceptual model highlights the interrelationships between the various elements of the assurance context, including system boundaries, stakeholders, security concerns, regulatory compliance and assurance assumptions and regulatory compliance.

Findings

By introducing the proposed conceptual model, this research provides a framework for incorporating the assurance context into SAEs and offers insights into how it can influence the evaluation outcomes.

Originality/value

By delving into the concept of assurance context, this research seeks to shed light on how it influences the scope, methodologies and outcomes of assurance evaluations, ultimately enabling organizations to strengthen their system security postures and mitigate risks effectively.

Details

Information & Computer Security, vol. 32 no. 2
Type: Research Article
ISSN: 2056-4961

Keywords

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