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Article
Publication date: 25 July 2013

Yi‐Ying Chang, Adam Smale and Seng‐Su Tsang

The purpose of this paper is to use a diachronic analysis to explore the influence of country of origin effect and country of management effect on the adoption of human…

Abstract

Purpose

The purpose of this paper is to use a diachronic analysis to explore the influence of country of origin effect and country of management effect on the adoption of human resource management (HRM) practices at different stages.

Design/methodology/approach

The methodology starts with an intensive literature review to establish an analytical framework by bringing country of origin and country of management effects on the HRM transfers. By using a longitudinal qualitative research design, a total of 164 interviews from four British subsidiaries of four Taiwanese multinationals were conducted to explore the change over time during the HRM transfer processes over a five‐year period.

Findings

The results provide evidence of the paradox as a result of country of origin effect and country of management effect on the adoption of HRM practices over time.

Research limitations/implications

It is problematic to conclude absolutely regarding the convergence or divergence of HRM practices. This is due to HRM practices being in a constant state of flux between global integration and local adaptation during the transfer process.

Originality/value

This is the first empirical study to examine the impacts of country of origin effect and country of management effect on the HRM transfers from emerging multinationals in the advanced economy from a diachronic perspective.

Details

Cross Cultural Management: An International Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1352-7606

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Article
Publication date: 3 September 2018

Julius A. Nukpezah and Sawsan Abutabenjeh

The purpose of this paper is to draw on the theory of institutional isomorphism to investigate how Mississippi’s centralized cash management policy affects the cash…

Abstract

Purpose

The purpose of this paper is to draw on the theory of institutional isomorphism to investigate how Mississippi’s centralized cash management policy affects the cash management practices in the state’s rural and urban counties.

Design/methodology/approach

The study uses a sequential exploratory mixed methods design involving a qualitative documentary analysis and a quantitative analysis of a survey of Mississippi counties.

Findings

The study finds that institutional isomorphism drives cash management practices in the counties by influencing how they follow state and agency mandates. Moreover, while urban counties have superior socio-economic indicators compared to their rural counterparts, no differences exist regarding standardized financial indicators, which suggest that local governments in the state may be imitating the practices of one another.

Practical implications

First, states should consider the different financial and economic conditions of their local governments when prescribing cash management policies because uniform policies could stifle local innovation and reduce efficiency in cash management. Second, when there is pressure from a higher-level government or a state agency, local governments may end up imitating one another rather than exploring opportunities for innovation within state policies. Third, state policies should consider requiring education and training in cash management practices that help identify strategies to add value to public funds within the scope of local fiscal capabilities.

Originality/value

The study uses one state to investigate a unique case of centralized cash management practices. The lessons learned can apply to other states seeking to develop a policy for their small local governments without placing the larger ones at a disadvantage.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 30 no. 3
Type: Research Article
ISSN: 1096-3367

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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…

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

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Article
Publication date: 16 March 2018

Thomas Ahrens, Laurence Ferry and Rihab Khalifa

This paper aims to trace the hybridising of financial and service expertise in English local authority budget control to provide a more comprehensive understanding of the…

Abstract

Purpose

This paper aims to trace the hybridising of financial and service expertise in English local authority budget control to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks.

Design/methodology/approach

Using practice theory, this paper interprets the findings from a field study of Newcastle City Council and a review of relevant local authority regulation for England, stretching back to the 1980s.

Findings

The hybridisation of financial and service expertise has entailed major changes to the practices on which local authority management depends, fuelled by a changing societal role of local authorities. Frequently, local authorities are no longer providers of public services but enablers who purchase services and manage arms-length contracts. This paper identifies some of the ways in which three structural elements that underpin local authority management practices have evolved to give rise to novel practices.

Research limitations/implications

Even though this paper’s research into changing regulatory frameworks, rules and evolving local authority financial practices is based on institutional changes in England since the 1980s, the fieldwork element which fleshes out certain implications for local authority practices has focused on Newcastle City Council. Future research could fruitfully examine these issues in other local authorities.

Practical implications

The hybridisation of financial and service expertise has contributed to reshaping local government beyond the rules that are put in place for regulating the sector by giving rise to new practices. Recent key developments include new service delivery arrangements, for example, through council-owned subsidiaries or third-sector organisations. It is important that, in an austerity context, new risks to “off the books” service quality is matched by new control and audit arrangements. Moreover, the professional bodies that service local government should recognise the new forms of hybridisation of finance and service expertise and ensure arrangements for the changing skill sets of those involved in service provision.

Originality/value

This is the first paper to analyse the emergence of hybrid financial expertise in the public sector with reference to distinct structural elements of the relevant practices.

Details

Qualitative Research in Accounting & Management, vol. 15 no. 3
Type: Research Article
ISSN: 1176-6093

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Book part
Publication date: 17 August 2016

Ruthanne Huising

Organizations that adopt new practices employ managers to make decisions about how to materialize these practices. I examine how these managers move between the meanings…

Abstract

Organizations that adopt new practices employ managers to make decisions about how to materialize these practices. I examine how these managers move between the meanings and resources found in extra-local and local realms. I find that managers’ practices shift over time from adapting BPR practices to inhabiting BPR as an idea. Managers’ approaches are shaped by each organization’s history of efforts to introduce extra-local ideas. Rather than adapting BPR practices, managers draw on change tools, techniques, and methods that have worked in the organization and integrate BPR work into ongoing interactions, activities, and language in the local context.

Details

The Structuring of Work in Organizations
Type: Book
ISBN: 978-1-78635-436-5

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Article
Publication date: 27 March 2009

Daniel A. Sauers, Steven C.H. Lin, Jeff Kennedy and Jana Schrenkler

The purpose of this paper is to compare the performance appraisal practices of US subsidiaries in Taiwan to those of their parent firms and to those of large Taiwanese…

Abstract

Purpose

The purpose of this paper is to compare the performance appraisal practices of US subsidiaries in Taiwan to those of their parent firms and to those of large Taiwanese companies in an effort to understand how foreign subsidiaries adjust to the competing demands for global integration and local responsiveness.

Design/methodology/approach

A stratified random sampling scheme was employed to ensure that performance appraisal practices of manufacturing firms in similar industry sectors were compared. A mail survey was chosen over other ways of gathering data because of the wide geographical dispersion of companies, the required speed of data collection, and the length of the questionnaire.

Findings

The results indicate that performance appraisal is not a uniform function, but consists of practices that differ in their relative resemblance to local practices and to parent practices. This finding suggests that the competing demands for global integration and local adaptation should not be viewed as opposite ends of a continuum, but as two independent dimensions.

Research limitations/implications

Selection bias, the difficulty in numerically quantifying HR practices, and survey bias by respondents are discussed.

Originality/value

This paper introduces the concept of categorizing performance appraisal practices via the use of the Integration and Adaption Matrix.

Details

Management Research News, vol. 32 no. 3
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 28 June 2021

Tim Tenbensel, Pushkar Silwal and Lisa Walton

In 2016, New Zealand's Ministry of Health introduced the System Level Measures Framework which marked a departure from health targets and pay-for-performance incentives…

Abstract

Purpose

In 2016, New Zealand's Ministry of Health introduced the System Level Measures Framework which marked a departure from health targets and pay-for-performance incentives towards an approach based on local, collaborative approaches to health system improvement. This exemplifies an attempt to “overwrite” New Public Management (NPM) institutional practices with New Public Governance (NPG). We aim to trace this process of overwriting so as to understand how attempts to change institutional practices were facilitated, blocked, translated and edited.

Design/methodology/approach

We develop a conceptual framework for understanding and tracing institutional change towards NPG which emphasises the importance of discursive strategies in policy attempts to overwrite NPM with NPG. To analyse the New Zealand case, we drew on policy documents and interviews conducted in 2017–18 with twelve national key informants and fifty interviewees closely involved in local development and/or implementation of the SLMF.

Findings

Policy sponsors of collaborative approaches to health system improvement first attempted formal institutional change, arguing that adopting collaborative, quality improvement (NPG) approaches would supplement existing performance management (NPM) practices, to create a superior synthesis. When this formal approach was blocked, they adopted an approach based on informal persuasion of local organisational actors that quality improvement should supplant performance improvement. This approach was edited and translated by local actors, and the success of local implementation varied considerably.

Research limitations/implications

This article offers a novel conceptualisation of public management institutional change, which can help explain why it is difficult to completely erase NPM practices in health.

Originality/value

This paper explores the rhetorical practices that are used in the introduction of a New Public Governance policy framework.

Details

Journal of Health Organization and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-7266

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Article
Publication date: 5 February 2018

Desmond Tutu Ayentimi, John Burgess and Kerry Brown

The purpose of this paper is to adopt the convergence-divergence perspective to examine the extent of similarities and differences in human resource management practices

Abstract

Purpose

The purpose of this paper is to adopt the convergence-divergence perspective to examine the extent of similarities and differences in human resource management practices between multinational enterprise subsidiaries and local firms in Ghana.

Design/methodology/approach

This paper draws from multiple case study evidence using in-depth face-to-face interviews and document analysis. The data were analyzed in four stages using both thematic analysis and cross-case analysis techniques.

Findings

The authors found both convergence and divergence, however, the evidence points to more convergence and direction toward convergence between MNEs and local firms’ HRM practices.

Research limitations/implications

Even though there was evidence of cultural embeddedness within local firms in the adoption of certain HRM practices, the influence of national culture on HRM practice convergence between MNEs and local firms has been limited. Thus, the convergence-divergence debate through the lens of national culture may need to be re-examined.

Practical implications

The evidence of convergence and direction toward convergence tendencies within the context can be argued to be less underpinned by local isomorphism limited host-country influence. Practically, there is something to learn from indigenous Ghanaian organizations that can contribute to HRM advancement, the Ghanaian concept of annual durbars, annual or semi-annual gatherings to take stock of past activities and to award hard working staff, could provide the platform to strengthen the employer-employee relationship at the firm level.

Originality/value

This study fills an important contextual gap (a less developed country’s context) within the convergence-divergence debate and contributes to informing new knowledge of the convergence-divergence debate, which points to more convergence and direction toward convergence between MNEs and local firms’ HRM practices.

Details

Personnel Review, vol. 47 no. 1
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 30 April 2021

Alessandro Sancino

The paper discusses the evolution of leadership practices performed by local political leaders in the last decade (2009–2019, a period which we might call post-global…

Abstract

Purpose

The paper discusses the evolution of leadership practices performed by local political leaders in the last decade (2009–2019, a period which we might call post-global financial crisis and pre-COVID-19). It offers some new theoretical concepts to make sense of emerging contemporary public leadership practices, namely: leaders-hip hop; charismatic followership; and digital fabrication of charisma (digital charisma).

Design/methodology/approach

The paper is based on a single case study, and it relies on qualitative data coming from multiple sources and collected at different points of time, specifically interviews, participant and non-participant observations from an ethnography conducted in 2009; interviews conducted between 2019 and 2020, and an analysis of the posts made within one Facebook group between February and May 2016.

Findings

The paper focuses on three stories of local political leadership at three different points in time which describe three leadership practices: political managerialism; charismatic followership; and hands-on relational leadership. It highlights the importance of hands-on relational leadership through popular acts of leadership which are performed face to face and/or on social media and the shift in the dominant technologies of local political leadership from the logic of managerialism toward the logic of social media.

Research limitations/implications

The paper is focused on a limited temporal (2009–2019) and sociocultural context (North Italy). Findings are presented as three stories, although other ways of showing qualitative data could have been used.

Practical implications

Practical implications deal with the attempt to enable a reflexive view of local governance and public leadership attentive to soft and sociocultural variables. It is important to consider these implications for the purposes of training and learning.

Originality/value

The paper introduces new concepts to understand contemporary public leadership practices; it combines insights from a decentered theory of governance and collective theories of leadership; and it makes use of storytelling as a method for analyzing and reporting the findings.

Details

International Journal of Public Leadership, vol. 17 no. 3
Type: Research Article
ISSN: 2056-4929

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Article
Publication date: 19 February 2018

Peni Fukofuka and Kerry Jacobs

The purpose of this paper is to explore the fluid role of accounting both as a form of power and resistance in the context of World Bank projects in the Island Kingdom of Tonga.

Abstract

Purpose

The purpose of this paper is to explore the fluid role of accounting both as a form of power and resistance in the context of World Bank projects in the Island Kingdom of Tonga.

Design/methodology/approach

Bourdieu’s concepts of doxa and capital provided the framework for problematizing the fluidity of practices of accounting as both a form of power and of resistance. The authors used a qualitative field study design based on a combination of a documentary analysis of these loan agreements and interviews with key actors and informants.

Findings

The role of accounting in relation to subaltern groups is mediated by the doxic rules and existing capital arrangements at the national and the local or village level. Understanding accounting as both capital and as doxa explains why it can be both a form of power and of resistance.

Practical implications

This study provides policy makers and foreign donors of Tonga and other Pacific Islands a deeper understanding on the struggles to implement and the impacts of accounting at local level as accounting is deployed as part of struggles in various social contexts each with its own doxa and capital arrangements.

Originality/value

This study contributes to the growing accounting body of work that seeks to better understand accounting by proposing that role of accounting as a tool for domination is mediated in various social settings by the doxic value and the existing capital arrangements in those settings.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

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