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1 – 10 of over 1000Leanne Johnstone, David Yates and Sebastian Nylander
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local…
Abstract
Purpose
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.
Design/methodology/approach
This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.
Findings
Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.
Practical implications
Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.
Social implications
Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.
Originality/value
This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.
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Mariusz Soltanifar, Mathew Hughes, Gina O’Connor, Jeffrey G. Covin and Nadine Roijakkers
While extant literature has advanced our understanding of senior and middle managers in corporate entrepreneurship, studies have only recently attended to the role of…
Abstract
Purpose
While extant literature has advanced our understanding of senior and middle managers in corporate entrepreneurship, studies have only recently attended to the role of non-managerial employees (NMEs). These organizational members bring ideas, resources and energy to the pursuit of innovative opportunities, yet the determinants of their entrepreneurial behavior are poorly understood.
Design/methodology/approach
The authors performed a systematical literature review on the subject of NMEs in corporate entrepreneurship to identify gaps and recommend an agenda for future research.
Findings
The review revealed gaps regarding (1) the distance of NMEs from decisions on corporate strategic intent, (2) agentic choices made by NMEs to use their subject matter expertise for their employers' benefit, and the influences of (3) job characteristics and (4) organizational infrastructural support of entrepreneurial behavior.
Originality/value
The authors present a theoretical framework and directions for future research.
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The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting…
Abstract
Purpose
The purpose of this paper is to provide a theoretically informed analysis of the evolution of environmental management accounting (EMA) and social and environmental reporting (SER), and the accompanying development of a sustainability programme, in a large family-owned, unlisted corporation.
Design/methodology/approach
A longitudinal case study based on semi-structured interviews and documentary data was conducted. The main periods of fieldwork were carried out in 2007 and between 2010 and 2012. Sustainability reports were collected until 2019 when SER appeared to cease. The case analysis draws on the concepts of organisational identity (OI) and internal legitimacy (IL) to examine the decision-making and actions of a range of key organisational actors as they engage with EMA and SER.
Findings
The study demonstrates that a gap between an organisation’s identity claims (“who we are”) and its enacted identity (“what we do”) can enable the adoption of constitutive, performative and representational EMA and SER. It illuminates the nature of the role of key actors and organisational dynamics, in the form of OI and IL, in adapting these practices. It also demonstrates that, in giving meaning to the concept of sustainability, organisational actors can draw on their organisation’s identity and construct the comprehensibility of an organisational sustainability programme.
Research limitations/implications
More empirical work is needed to examine the applicability of OI and IL to other settings. It would also be beneficial to examine the potential for OI work to allow organisations to change and reinvent themselves in response to the evermore pressing environmental crisis and the role, if any, of EMA in this process.
Originality/value
The study enriches our understanding of why and how EMA and SER evolve by demonstrating that paying attention to OI and IL can provide further insight into the decision-making and actions of organisational members as they recognise, evaluate, support and cease these practices.
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In the new development stage of comprehensively building a socialist modern state, it is imperative to adhere to the guidance of Xi Jinping Thought on Socialism with Chinese…
Abstract
Purpose
In the new development stage of comprehensively building a socialist modern state, it is imperative to adhere to the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, comprehensively summarize China's practical experiences in economic development, strengthen research on capital issues, construct theories of socialist political economy with Chinese characteristics regarding capital and provide scientific theoretical guidance for further promoting the positive role of various types of capital while preventing and overcoming their negative effects, which is a major theoretical issue and a glorious task for the theoretical and economic circles in China.
Design/methodology/approach
From the perspective of Marx's theory on capital and historical development, modern capital represents the organizational mode of socialized mass production and market economy. It serves as both the economic foundation of bourgeois society and a tool for socialist economic development.
Findings
The market economy represents an inevitable historical stage and form of socialist economic development, necessitating the adoption of capital as an organizational form within socialist economies.
Originality/value
The utilization of capital to advance a socialist economy is a remarkable achievement by the CPC and Chinese people, representing a significant innovation in both theory and practice. The role of capital is inherently dual under any social condition. In the context of a socialist system, capital can play a positive role effectively, and its behavior can be guided and regulated correctly to curb its negative or even destructive impact.
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Robert Braun, Anne Loeber, Malene Vinther Christensen, Joshua Cohen, Elisabeth Frankus, Erich Griessler, Helmut Hönigmayer and Johannes Starkbaum
This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial…
Abstract
Purpose
This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial) learning organizations and non-learning organizations, has been observed to postpone taking up “responsibility” as an issue in science governance and funding decisions.
Design/methodology/approach
This paper discusses the challenge of learning and policy implementation within the European science governance system. By exploring how learning on responsible innovation (RI) in this governance system can be provoked, it addresses the question how Senge’s insights in organizational learning can clarify discourses on and practices of RI and responsibility in research. This study explores the potential of a new organizational form, that of Social Labs, to support learning on Responsible Research and Innovation (RRI) in standing governance organizations.
Findings
This study concludes that Social Labs are a suitable format for enacting the five disciplines as identified by Senge, and a Social Lab may turn into a learning organization, be it a temporary one. Responsibility in research and innovation is conducive for learning in the setting of a Social Lab, and Social Labs act as intermediary organizations, which not merely pass on information among actors but also actively give substantive shape to what they convey from a practice-informed, normative orientation.
Research limitations/implications
This empirical work on RRI-oriented Social Labs therefore suggests that Social Lab–oriented temporary, intermediary learning organizations present a promising form for implementing complex normative policies in a networked, nonhierarchical governance setting.
Practical implications
Based on this research funding and governance organizations in research, policy-makers in other domains may take up and create such intermediary organizations to aid learning in (science) governance.
Social implications
This research suggests that RRI-oriented Social Labs present a promising form for implementing complex normative policies, thus integrate learning on and by responsible practices in various governance settings.
Originality/value
European science governance is characterized by a network of partial Learning Organization (LOs) and Non-Learning Organization (nLOs) who postpone decision-making on topics around “responsibility” and “solving societal challenges” or delegate authority to reviewers and individual actors, filtering possibilities for collaborative transformation toward RRI. social lab (SLs) are spaces that can address social problems or social challenges in an open, action-oriented and creative manner. As such, they may function as temporary, intermediary LOs bringing together diverse actors from a specific context to work on and learn about issues of science and society where standing organizations avoid doing so. Taken together, SLs may offer temporary organizational structures and spaces to move beyond top-down exercise of power or lack of real change to more open, deliberative and creative forms of sociopolitical coordination between multiple actors cutting across realms of state, practitioners of research and innovation and civil society. By taking the role of temporary LOs, they may support existing research and innovation organizations and research governance to become more flexible and adaptive.
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Arita Holmberg and Aida Alvinius
Previous studies show that the implementation of gender equality encounters resistance in military organizations, but it is often invisible or seen as confined to anonymous…
Abstract
Purpose
Previous studies show that the implementation of gender equality encounters resistance in military organizations, but it is often invisible or seen as confined to anonymous structures or troubled individuals. This paper aims to show how the Swedish Armed Forces (SAF) use organizational principles to resist implementing gender equality measures.
Design/methodology/approach
The study is a qualitative analysis of discursive strategies in the SAF’s 2013–2018 annual reports to government.
Findings
The organizing principles of instrumentality and distance, while existing in parallel with gender equality efforts, actually pursue logics that prevents the SAF from implementing gender equality. The principle of instrumentality in this context means that gender equality in the SAF is of secondary interest to organizational members. The principle of distancing from the problem includes strategies that alienate female from male officers.
Originality/value
The contribution of this paper is the finding that the use of organizing principles represents conscious organizational resistance to gender equality efforts. This kind of use needs to be revealed and criticized to change military organizations.
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Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni Mättö and Vesa Voutilainen
This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.
Abstract
Purpose
This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.
Design/methodology/approach
The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well as annual reports and risk tools used in the municipalities.
Findings
This study found differences in cities with respect to when, how and why RM practices had evolved. The results indicate that differences in RM practices and development paths between cities are largely explained by the differences in the original reason to initiate RM, time span since its introduction, professional and educational backgrounds of risk managers, local risk events and accounting infrastructure such as RM tools developed in a city. These findings also suggest that even within the same municipality, different functions can be at different phases regarding RM.
Originality/value
This study reports on RM as a new form of accounting in the field of Finnish municipalities. This highlights how fairly uniform considerations at the field level lead to variation in the elaboration of RM practices at the municipal level. The study finds that different paths in the development of local RM involve iterative evolution between the phases of emergence, largely explained by contextual differences. This study contributes to understanding the emergence of new accounting forms in a municipal RM context.
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Tomasz Mucha, Sijia Ma and Kaveh Abhari
Recent advancements in Artificial Intelligence (AI) and, at its core, Machine Learning (ML) offer opportunities for organizations to develop new or enhance existing capabilities…
Abstract
Purpose
Recent advancements in Artificial Intelligence (AI) and, at its core, Machine Learning (ML) offer opportunities for organizations to develop new or enhance existing capabilities. Despite the endless possibilities, organizations face operational challenges in harvesting the value of ML-based capabilities (MLbC), and current research has yet to explicate these challenges and theorize their remedies. To bridge the gap, this study explored the current practices to propose a systematic way of orchestrating MLbC development, which is an extension of ongoing digitalization of organizations.
Design/methodology/approach
Data were collected from Finland's Artificial Intelligence Accelerator (FAIA) and complemented by follow-up interviews with experts outside FAIA in Europe, China and the United States over four years. Data were analyzed through open coding, thematic analysis and cross-comparison to develop a comprehensive understanding of the MLbC development process.
Findings
The analysis identified the main components of MLbC development, its three phases (development, release and operation) and two major MLbC development challenges: Temporal Complexity and Context Sensitivity. The study then introduced Fostering Temporal Congruence and Cultivating Organizational Meta-learning as strategic practices addressing these challenges.
Originality/value
This study offers a better theoretical explanation for the MLbC development process beyond MLOps (Machine Learning Operations) and its hindrances. It also proposes a practical way to align ML-based applications with business needs while accounting for their structural limitations. Beyond the MLbC context, this study offers a strategic framework that can be adapted for different cases of digital transformation that include automation and augmentation of work.
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Michele Stasa Ouzký and Ondřej Machek
The goal of this paper is to examine the mediating role of organizational social capital between family firms' organizational culture, characterized by their group vs individual…
Abstract
Purpose
The goal of this paper is to examine the mediating role of organizational social capital between family firms' organizational culture, characterized by their group vs individual orientation and external vs internal orientation, and their performance.
Design/methodology/approach
A structural equation model is developed and tested in a sample of 176 US family firms recruited through Prolific Academic.
Findings
The authors show that group vs individual cultural orientation fosters bonding social capital, while external vs internal cultural orientation fosters bridging social capital. In turn, family firm performance is only enhanced by bridging social capital, not bonding social capital, which appears to have neutral to negative direct performance effects. Nevertheless, it is noteworthy that bonding social capital facilitates the establishment of bridging ties, leading to overall positive performance outcomes.
Originality/value
The understanding of how organizational culture influences family business heterogeneity and performance, along with the clarification of how bonding social capital fosters or hinders performance, provides novel insights for researchers and practitioners seeking to understand the complexities within the unique context of family businesses.
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