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Article
Publication date: 2 January 2024

Kun You, Zubir Azhar and Qingyu Wang

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the…

Abstract

Purpose

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

Design/methodology/approach

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

Findings

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

Practical implications

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

Originality/value

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 26 February 2024

Ning Qi, Shiping Lu and Hao Jing

In the context of constructing an integrated national strategic system, collaborative innovation among enterprises is the current social focus. Therefore, in order to find the…

Abstract

Purpose

In the context of constructing an integrated national strategic system, collaborative innovation among enterprises is the current social focus. Therefore, in order to find the interest relationship between multiple game subjects, to explore the influencing factors of collaborative innovation of civil-military integration enterprises. This paper constructs a collaborative innovation mechanism for military–civilian integration involving four game subjects (military enterprises, private enterprises, local governments, and science and technology intermediaries). It aims to solve and reveal the evolutionary game relationship among the four parties.

Design/methodology/approach

To explore the mechanism of military–civilian collaborative innovation involving four players, this study employs game theory and constructs an evolutionary game model for collaborative innovation with the participation of military enterprises, civilian enterprises, local governments, and technology intermediaries. The model reveals the evolutionary game patterns among these four entities, analyzes the impact of various parameters on the evolutionary process of the game system, and numerical simulation is used to show these changes more specifically.

Findings

The research findings demonstrate that active government subsidies promote cooperation throughout the system. Moreover, increasing the input-output ratio of research and development (R&D), the rate of technological spillovers, and the R&D investment of civilian enterprises all facilitate the tendency toward cooperation within the system. However, when the government chooses to actively provide subsidies, increasing R&D investment in military enterprises may hinder the tendency toward cooperation. Furthermore, central transfer payments, government punishment from the central government, and an increase in the information conversion rate of technology intermediaries may suppress the rate of cooperation within the system.

Originality/value

Most of the previous studies on the collaborative innovation of military–civilian integration have been tripartite game models between military enterprises, private enterprises, and local governments. In contrast, this study adds science and technology intermediaries on this basis, reveals the evolution mechanism of collaborative innovation of civil-military integration enterprises from the perspective of four-party participation, and analyzes the factors influencing the cooperation of the whole system. The conclusion of this study not only enriches the collaborative innovation evolution mechanism of military–civilian integration enterprises from the perspective of multiple agents but also provides practical guidance for the innovation-driven development of military–civilian integration enterprises.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 21 October 2022

Guangsheng Zhang, Xiao Wang, Yanling Wang and Junqian Xu

Although green logistics has become a new focus of cooperation between government and enterprises under environmental constraints, how local governments formulate subsidy policies…

Abstract

Purpose

Although green logistics has become a new focus of cooperation between government and enterprises under environmental constraints, how local governments formulate subsidy policies to effectively guide the green transformation of regional logistics and how to facilitate the reasonable cost-sharing are rather critical. This paper will deeply explore the dynamic process of the tripartite participation (government, platform, and logistics enterprises) in the selection of regional green logistics strategy, and reveal the evolutionary game relationship of the three parties.

Design/methodology/approach

To explore the dynamics involving the government, platform and logistics enterprises for the green logistic transformation, and reveal the evolutionary gaming among the three parties, based on the bounded rationality premise, this study constructs the tripartite asymmetric evolutionary game models, uses the stability theorem of differential equation to explore the evolution and stability strategy of the system in different cases and explicates the paths of influence on the tripartite behaviors via simulations.

Findings

Results of this study indicate that there exist stable equilibrium strategies among the three parties regarding the regional green logistics, and they are affected by different factors. The government's subsidy, subsidy intensity and the platform's cost-sharing proportion can generate positive effects, but the latter two can also impact negatively beyond the effective ranges. The findings provide a theoretical basis for local governments, platforms and logistics enterprises to formulate justifiable subsidy intensity and determine reasonable sharing proportion.

Originality/value

Firstly, considering the significant relevance of local government, it is included in the evolution model, and the tripartite game (among government, platform and enterprises) is explored; Secondly, by comparing the equilibrium results under different game conditions, this paper analyzes the evolution of each party's game strategy to achieve the optimal return under bounded rationality and the important factors determining the strategic selection; Finally, the key factor of platform cost sharing is involved, and to what extent the change of platform cost sharing ratio will influence the systematic stability is explored.

Details

Kybernetes, vol. 53 no. 1
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 16 January 2024

Arief Rijanto

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…

Abstract

Purpose

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Design/methodology/approach

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

Findings

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

Research limitations/implications

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Practical implications

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

Originality/value

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 6 February 2024

Chi Zhang, Kun He, Wenjie Zhang, Ting Jin and Yibin Ao

To further promote application of BIM technology in construction of prefabricated buildings, influencing factors and evolution laws of willingness to apply BIM technology are…

Abstract

Purpose

To further promote application of BIM technology in construction of prefabricated buildings, influencing factors and evolution laws of willingness to apply BIM technology are explored from the perspective of willingness of participants.

Design/methodology/approach

In this paper, a tripartite game model involving the design firm, component manufacturer and construction firm is constructed and a system dynamics method is used to explore the influencing factors and game evolution path of three parties' application of BIM technology, from three perspectives, cost, benefit and risk.

Findings

The government should formulate measures for promoting the application of BIM according to different BIM application willingness of the parties. When pursuing deeper BIM application, the design firm should pay attention to reducing the speculative benefits of the component manufacturer and the construction firm. The design firm and the component manufacturer should pay attention to balancing the cost and benefit of the design firm while enhancing collaborative efforts. When the component manufacturer and the construction firm cooperate closely, it is necessary to pay attention to balanced distribution of interests of both parties and lower the risk of BIM application.

Originality/value

This study fills a research gap by comprehensively investigating the influencing factors and game evolution paths of willingness of the three parties to apply BIM technology to prefabricated buildings. The research helps to effectively improve the building quality and construction efficiency, and is expected to contribute to the sustainability of built environment in the context of circular economy in China.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 18 May 2023

Sara Hellmüller and Bilal Salaymeh

This paper aims to study recent approaches to peacemaking, particularly by Turkey and Russia, in a changing world and their implications for UN-led peace processes. The authors…

Abstract

Purpose

This paper aims to study recent approaches to peacemaking, particularly by Turkey and Russia, in a changing world and their implications for UN-led peace processes. The authors analyze the factors that allow parallel processes to UN mediation to emerge and discuss their influence.

Design/methodology/approach

The paper presents two in-depth case studies of mediation in Syria and Libya, where the UN, as well as Russia and Turkey, were actively involved in peacemaking.

Findings

The authors find that parallel processes to UN mediation emerge if the UN process does not show progress toward a negotiated settlement and other third parties have leverage over the conflict parties. However, whether these parallel processes pose a fundamental challenge to the UN-led process depends on how sustained the third parties’ leverage over the conflict parties is. If it lasts, it puts the UN in a difficult position to either participate in the parallel process and contain it but thereby also legitimizing it, or to abstain from participating but thereby risking to lose control over the mediation process.

Research limitations/implications

Analyzing different approaches to mediation helps to better understand current dynamics of multiparty mediation, including an increased questioning of the effectiveness of UN mediation, and provides insights on how the UN may adapt to keep its relevance in a changing world.

Originality/value

The paper is based on original first-hand data gathered between 2018 and 2022 through more than 50 interviews with UN officials, negotiation team members, political and civil society actors from Syria and Libya, (former) state officials and experts from Russia and Turkey, as well as external observers.

Details

International Journal of Conflict Management, vol. 35 no. 1
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 20 November 2023

Minga Negash and Seid Hassan

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions…

Abstract

Purpose

This paper aims to fill gap in the literature and explore policy options for resolving the problems of accountability by framing three research questions. The research questions are (i) whether certain elements of Scott’s (2014) institutional pillars attenuate (accentuate) corporate and public accountability; (ii) whether the presence of ruling party-affiliated enterprises (RPAEs) create an increase (decrease) in the degree of corporate (public) accountability; and (iii) whether there is a particular form of ownership change that transforms RPAEs into public investment companies.

Design/methodology/approach

Using a qualitative research methodology that involves term frequency and thematic analysis of publicly available textual information, the paper examines Mechkova et al.’s (2019 forms of government accountability. The paper analyzes the gaps between the de jure and de facto accountability using the institutional pillars framework.

Findings

The findings of the paper are three. First, there are gaps between de jure and de facto in all three (vertical, horizontal and diagonal) forms of government (public) accountability. Second, the study finds that more than three fourth of the parties that contested the June 2021 election did have regional focus. They did not advocate for accountability. Third, Ethiopia’s RPAEs are unique. They have regional focus and are characterized by severe forms of agency and information asymmetry problems.

Research limitations/implications

The main limitation of the paper is its exploratory nature. Extending this research by using cross-country data could provide a more complete picture of the link between corporate (public) accountability and a country’s institutional pillars.

Practical implications

Academic research documents that instilling modern corporate (public) governance standards in the Sub Sahara Africa (SSA) region has shown mixed results. The analysis made in this paper is likely to inform researchers and policymakers about the type of change that leads to better corporate (and public) accountability outcomes.

Social implications

The institutional change proposed in the paper is likely to advance the public interest by mitigating agency and information asymmetry problems and enhancing government accountability. The changes make the enterprises investable, save scarce jobs, enhance diversity and put the assets in RPAEs to better use.

Originality/value

To the best of the authors’ knowledge, this is the first paper that uses the institutional pillars analytical framework to examine an SSA country's corporate (public) accountability problem. It demonstrates that accountability is a domestic and a (novel) traveling theory. The paper identifies the complexity of resolving the interlock between political institutions and business enterprises. It theorizes that it is impossible to instill modern corporate (public) accountability standards without changing regulatory, normative and cultural cognitive pillars of institutions. The paper contributes to the change management and public interest literature.

Details

Management Research Review, vol. 47 no. 4
Type: Research Article
ISSN: 2040-8269

Keywords

Abstract

Details

Problems in Paradise?
Type: Book
ISBN: 978-1-83753-509-5

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