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Book part
Publication date: 7 December 2023

Lysander Weiss, Lucas Vergin and Dominik K. Kanbach

Achieving continuous innovation performance still poses a major challenge to established companies as it requires high flexibility and adaptability in usually efficiently…

Abstract

Achieving continuous innovation performance still poses a major challenge to established companies as it requires high flexibility and adaptability in usually efficiently structured organisations. One way to tackle this challenge lies in establishing effective behaviours to successfully establish and apply innovation leadership mechanisms in an organisation. The emerging agile leadership style could provide such effective behaviours, as it addresses the demand for flexibility and adaptability on the organisational level. Despite these clear parallels research on the link between agile leadership and innovation leadership, and their possible combined contribution to drive continuous innovation performance is still in its infancy. Accordingly, the present study examines the behaviours of agile leaders to promote continuous innovation in established companies. It applies a discovery-driven research process of agile leaders to derive and categorise their behaviours. The subsequent comparison of the identified agile leadership behaviours with innovation leadership mechanisms from existing literature leads to eight specific, combined agile leadership principles within the three categories empowerment, performance enhancement, and support for continuous innovation. Eventually, this basis allows the conceptualisation of a first exploratory framework with the identified behaviours as possible enablers, and innovation leadership mechanisms as possible mediators for the continuous innovation performance, subject to test. These findings enhance existing theory by clarifying a possible link between agile leadership and continuous innovation. That way, practitioners can profit from concrete principles for agile leaders to inspire and enable continuous innovation in individuals and teams.

Details

Innovation Leadership in Practice: How Leaders Turn Ideas into Value in a Changing World
Type: Book
ISBN: 978-1-83753-397-8

Keywords

Book part
Publication date: 29 January 2024

Hamidreza Harati, Neal M. Ashkanasy and Mahsa Amirzadeh

In this chapter, we aim to investigate the emotional and performance consequences of negative feedback in the workplace and provide an explanation for the varying reactions…

Abstract

Purpose

In this chapter, we aim to investigate the emotional and performance consequences of negative feedback in the workplace and provide an explanation for the varying reactions exhibited by employees.

Study Design/Methodology/Approach

We adopt a theoretical approach to develop propositions that elucidate the impact of negative feedback on task performance, with a specific focus on the mediating role of emotion regulation. By considering individual differences in task versus relational orientation, we aim to shed light on how these differences influence individuals' responses to negative feedback.

Findings

We propose that individuals with a task orientation are more inclined to engage in emotion regulation strategies following negative feedback, leading to improvements in subsequent task performance. Conversely, individuals with a relational orientation tend to internalize negative feedback, impeding their ability to regulate negative emotions and, consequently, hindering task performance enhancement.

Originality/Value

Our research contributes to the existing literature by examining the emotional and performance consequences of negative feedback in the workplace. By emphasizing the significance of emotion regulation and individual differences, we provide valuable insights that can inform the management of feedback processes within organizations.

Book part
Publication date: 16 May 2024

Gunnar Leymann and Anna Kehl

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even…

Abstract

Multinational enterprises (MNEs) own and control technological resources and capabilities that make them critical actors in accelerating the transition toward net zero. Even beyond the energy sector, stakeholders are putting increasing pressure on MNEs to reduce the carbon intensity of their operations, that is, to improve their carbon performance. While there is unambiguous evidence that national climate policy is a critical catalyst for long-term carbon performance improvements, there is limited research on how MNEs’ carbon strategies react to climate policies. This chapter reviews the concepts, drivers, and strategies connected to carbon performance in the broader sustainability and management literature to clarify potential complementarities to international business (IB). The authors then highlight how MNEs will face increasing institutional complexity along two dimensions: (1) the structural diversity of institutional environments and (2) institutional dynamism, primarily reflected by public policy. The proposed conceptual framework maps these two dimensions to national and subnational levels, and the authors present two data sources that allow the quantitative analysis of country differences in the diversity and dynamism of national climate policy. The authors conclude that there are ample opportunities for IB researchers to explore MNEs’ strategic reactions to climate policy and to inform policymakers about the consequences of national climate policy in the global economy.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

Book part
Publication date: 14 December 2023

Laban P. Ayiro, Samuel Muriithi and Josephine Munyao

The primary goal of university education globally is to promote research, knowledge, and innovations instrumental for national development and societal transformation. In line…

Abstract

The primary goal of university education globally is to promote research, knowledge, and innovations instrumental for national development and societal transformation. In line with this goal, East African countries, namely Kenya, Uganda, and Tanzania have invested heavily in university education in the last 60 years since independence. The evidence of this is the increasing number of both private and public universities, and the number of students joining the institutions. While the expansion of university education is to be celebrated, it should not be taken for granted that this expansion indicates development. The purpose of this research was to assess the impact of university education on regional development in the three East African countries, that is, Kenya, Uganda, and Tanzania. Data were collected through historical analyses, database searches on electronic and printed sources, and interviews. The study found out that the three African countries have formulated the goals of education toward the achievement of development and that large budgets have been committed to educational expansion in the university in recent years. However, the impact of the universities in the development of the region expected through research and innovation is minimal because of major challenges that include expansion of access without adequate government funding; compromises quality; graduate unemployability and political interference; students’ unrest and strikes; weaknesses in earlier levels of education; regional, gender, and class inequalities; and misalignment of education, development, and contextual strengths. Proposed future strategies included the calls for governments to enhance regional consultations on development and education, the need for specialization in programs rather than duplication, enhancement of international collaborations and networking, rethinking the role of education in development within given contextual and environmental realities, and good governance and adequate funding of education.

Details

Annual Review of Comparative and International Education 2022
Type: Book
ISBN: 978-1-83753-738-9

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Book part
Publication date: 11 December 2023

Zeinab Amin

Increased emphasis on offering quality education underscores the need for developing a rigorous process for assessing academic programs in higher education. In this chapter, we…

Abstract

Increased emphasis on offering quality education underscores the need for developing a rigorous process for assessing academic programs in higher education. In this chapter, we develop a practical and rigorous framework for comprehensive assessment of academic programs. This framework generates in-depth communication between the academic departments and the university administration. It provides a useful tool for advancing the university mission, setting priorities, allocating resources, and identifying future areas of potential growth. This data-driven framework covers a wide range of qualitative and quantitative variables. To ensure a smooth and efficient implementation of the assessment process we present the critical stages in the development of a successful program assessment framework − from determining the assessment criteria, establishing the organizational climate, appointing the assessment committee, preparing program self-studies, to collecting and analyzing data. We present real examples from the author’s home institution to illustrate and support the reader’s understanding of the framework.

Details

Quality Assurance in Higher Education in the Middle East: Practices and Perspectives
Type: Book
ISBN: 978-1-80262-556-1

Keywords

Book part
Publication date: 29 January 2024

Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi and Maroua Ben Maaouia

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430…

Abstract

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430 firm-year observations from 2015 to 2019 were employed in the study. Using regression analysis, the findings suggest that differentiation strategy positively affects earnings management in financial sector firms. In addition, cost leadership strategy positively affects earnings management in non-financial sector firms. This indicates that business strategy is associated with company leaders managing their earnings while they are trying to survive through competition. These findings are useful for regulators, as they can introduce mechanisms to curb earnings management practices and instil more faith in investors.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Book part
Publication date: 14 December 2023

Alison J. Bianchi, Yujia Lyu and Inga Popovaite

The purpose of this chapter is to provide a comprehensive analysis of how sentiments may be a part of, or adjacent to, status generalization. We demonstrate why this problem is so…

Abstract

Purpose

The purpose of this chapter is to provide a comprehensive analysis of how sentiments may be a part of, or adjacent to, status generalization. We demonstrate why this problem is so difficult to solve definitively, as many resolutions may exist. Sentiments may present the properties of graded status characteristics but may also be disrupted by processes of the self. Sentiments may have status properties enacted within dyadic interactions. However, sentiments may also be status elements during triadic constellations of actors. Finally, we discuss current research that is underway to provide more empirical evidence to offer confirmation or disconfirmation for some of our proposed models.

Methodology/Approach

We provide a synthesis of literatures, including pieces from group processes, neuroscience, psychology, and network scholarship, to address the relation between sentiment and status processes. Accordingly, this is a conceptual chapter.

Research Limitations/Implications

We attempt to motivate future research by exploring the many complications of examining these issues.

Social Implications

Understanding how social inequalities may emerge during group interaction allows researchers to address their deleterious effects. Positive sentiments (in other words, “liking”) should bring actors closer together to complete tasks successfully. Ironically, when paired with negative sentiments within task groups, inequalities in group opportunities may result. To address these social inequalities, a thorough understanding of how they develop is necessary, so that efficacious interventions can be adopted.

Originality/Value

This deep dive into the relation between sentiment and status processes joins the 25-year quest to understand the issues surrounding this relationship.

Open Access
Book part
Publication date: 14 December 2023

Chris Graves, Donella Caspersz and Jill Thomas

Prior family business research has been dominated by an agency theory perspective, narrow definitions of what constitutes family wealth, and a preoccupation with business…

Abstract

Prior family business research has been dominated by an agency theory perspective, narrow definitions of what constitutes family wealth, and a preoccupation with business governance mechanisms to the exclusion of family governance mechanisms. This chapter presents the findings of examining the role of a broader range of governance mechanisms (for the business; for the family) in achieving more comprehensive wealth (economic and non-economic) family business goals in the Australian context. Based on survey responses from around 400 family businesses, the findings from this study show that both family and business governance mechanisms contribute significantly to achieving both the business’s financial performance and the achievement of family-centered goals that are important to the owning family. The results also suggest that the relationship between governance and performance in the family business context is much more complex than that acknowledged in prior research and has implications for both future research and practice.

Book part
Publication date: 6 May 2024

Ines Bouaziz Daoud and Amani Bouabdellah

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We…

Abstract

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Book part
Publication date: 13 May 2024

Fisnik Morina, Albulena Syla and Sadri Alija

Purpose: This study analyses how investments and specific financial factors affect the financial performance of businesses in Kosovo. Exploring the relationship between…

Abstract

Purpose: This study analyses how investments and specific financial factors affect the financial performance of businesses in Kosovo. Exploring the relationship between investments and financial performance and their impact on performance volatility, performance is assessed using return on assets (ROA) and return on equity (ROE) investments.

Methodology: Quantitative methods using secondary data from audited financial statements of Kosova manufacturing and commercial enterprises cover a 3-year period (2019–2021), involving 40 enterprises with 120 observations. Statistical tests such as descriptive statistics, correlation analysis, linear regression, Hausman–Taylor regression, fixed effects, random effects, and generalised estimating equations (GEE) model are applied. The study also utilises ARCH–GARCH analysis to assess the relationship between investments and performance volatility.

Findings: Investments positively impact the financial performance of Kosova businesses and significantly reduce performance volatility. Long-term liabilities, retained earnings, and short-term liabilities also play a role in reducing asset return volatility, while cash flow from financial activities increases it. Investments, cash flows from financial activities, long-term liabilities, short-term liabilities, retained earnings, and solvency affect equity return volatility.

Practical Implications: The study sheds light on how investments and financial factors influence the financial performance and volatility of Kosova businesses. Policymakers can use these insights to create policies that foster the development of commercial and manufacturing enterprises, given their importance in Kosovo’s economy.

Significance: This research provides valuable insights for business managers to enhance investment strategies and improve financial performance. Policymakers can rely on this academic study to enhance the economic environment and promote the growth of businesses in Kosovo.

Details

VUCA and Other Analytics in Business Resilience, Part A
Type: Book
ISBN: 978-1-83753-902-4

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