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1 – 10 of over 18000
Article
Publication date: 8 September 2022

Nuno Fernandes Crespo, Cátia Fernandes Crespo and Maria Calado

The purpose of this study is threefold: 1) to examine the relevance of specific strategic orientations for family businesses in the context of an intense crisis such as the…

Abstract

Purpose

The purpose of this study is threefold: 1) to examine the relevance of specific strategic orientations for family businesses in the context of an intense crisis such as the COVID-19 pandemic; 2) to investigate the role of a family adaptability in surviving the crisis; and 3) to assess how proactive strategic responses connected with marketing or retrenchment responses connected with reducing costs relate to the expected survival of the crisis.

Design/methodology/approach

The method adopted is a quantitative research approach. The theoretical framework uses a partial least squares structural equation modeling (PLS-SEM) for the data collected from an online survey of a sample of 544 family businesses in the accommodation industry.

Findings

This paper makes three main findings. First, family businesses that invest in operational marketing actions as a strategic response to the crisis have a high expectation of surviving the crisis. Second, family businesses that reduce their operational and labor costs as a strategic response have a low expectation of surviving the crisis. Third, the family business’s adaptability is also fundamental to their expectation of survival.

Originality/value

This is the first paper to identify the possible reactions of family businesses to the COVID-19 crisis. the authors show that there are proactive or retrenchment strategic responses, and the authors relate those responses to the expectancy of surviving the crisis. This is also the first study to examine the relevance of family adaptability as a measure of the resilience of family businesses and, therefore, as a determinant of the expectation of surviving the crisis.

Details

Journal of Family Business Management, vol. 13 no. 1
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 20 April 2020

Muhammad Iskandar Hamzah, Abdul Kadir Othman and Faridah Hassan

Considering that little is known on market orientation at the individual level, this study investigates the effects of individual market orientation on proactive service behavior…

Abstract

Purpose

Considering that little is known on market orientation at the individual level, this study investigates the effects of individual market orientation on proactive service behavior, and subsequently, sales performance among business-to-business salespeople. Based on social cognitive theory and competing values framework, this paper also examines the interaction effects of organizational culture on the link between individual market orientation and proactive service behavior.

Design/methodology/approach

The study sampled 539 business-to-business salespeople from 18 corporate banks in Kuala Lumpur by using a questionnaire survey.

Findings

The results of the study show that adhocracy culture strengthens the effects of information acquisition on proactive service behavior, while at the same time weakens the impact of coordination of strategic response on the same outcome. Meanwhile, rational culture displayed negative contingent effects of information dissemination on proactive service behavior.

Practical implications

Given its link to sales performance and proactive service behavior, banks should motivate their employees to embrace market orientation as individual competencies. This research outcome will aid managers in developing strategies and inculcating the right culture to ensure the market-oriented behaviors are internalized and transpired into positive outcomes.

Originality/value

This paper contributes to the enrichment of the existing market orientation frameworks by offering underlying mechanisms (cultural environment and proactive service behavior) through which market-oriented behaviors contribute to the sales performance of business-to-business salespeople within the financial service industry. It is also among the earliest studies that examine the influence of individual market orientation and organizational culture on proactive service behavior.

Details

International Journal of Bank Marketing, vol. 38 no. 5
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 16 October 2017

Chaminda Wijethilake, Rahat Munir and Ranjith Appuhami

The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on…

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Abstract

Purpose

The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on institutional theory (DiMaggio and Powell, 1983) and strategic responses to institutional pressures framework (Oliver, 1991), the study argues that organisations strategically respond to IPS using MCS.

Design/methodology/approach

Data were collected by interviewing sustainability managers of a large-scale multinational apparel manufacturing organisation with its headquarters in Sri Lanka.

Findings

The study finds that organisations actively respond to IPS using acquiescence, compromise, avoidance, defiance, and manipulation strategies. The results not only reveal that formal MCS play a critical role in complying with IPS, but also in more active responses, including compromise, avoidance, defiance, and manipulation. The findings highlight that organisations use MCS as a medium to respond strategically to IPS, and in turn, the use of MCS has important implications for organisational change and improvement.

Practical implications

The study has implications for Western organisations, finding that suppliers committed to sustainability in Asia strategically respond to IPS as a means of strengthening outsourcing contracts, instead of blindly accepting. Findings indicate that organisational changes and success seem to be a function of strategically responding to IPS rather than operating an organisation by neglecting sustainability challenges. The organisational ability to use MCS in strategically responding to IPS has the potential for long-term value creation.

Originality/value

This study provides novel insights into the MCS, strategy and sustainability literatures by exploring different uses of MCS tools in strategically responding to IPS. More specifically, it shows how the use of MCS tools varies in supporting strategic responses, and with respective IPS. In doing so, it enhances our understanding of the importance of the use of MCS in dynamics of institutional change and practical variances in strategically responding to IPS.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 January 2024

Gharib Hashem, Mohamed Aboelmaged and Ifzal Ahmad

This paper has predicted digital supply chain (DSC) adoption through the role of firms' proactiveness, knowledge management capability (KMC), innovation ambidexterity and the…

Abstract

Purpose

This paper has predicted digital supply chain (DSC) adoption through the role of firms' proactiveness, knowledge management capability (KMC), innovation ambidexterity and the moderating effect of environmental dynamism.

Design/methodology/approach

Survey data from 354 managers in manufacturing and service firms were analysed using the PLS-SEM model.

Findings

The present study's findings ascertained the significant role of innovation ambidexterity in influencing DSC adoption, given that innovation exploration's direct and mediating impacts were greater than innovation exploitation's. Firms' proactiveness had the highest path coefficient value among the endogenous variables as an indispensable source for firms to successfully embrace KMC and innovation ambidexterity. The role of firm size on DSC adoption was also significant, revealing that SMEs were more likely than larger firms to adopt DSC practices. Despite its significant effect on innovation ambidexterity, KMC surprisingly exhibited no direct influence on DSC adoption. Furthermore, the findings demonstrated the significant moderating role of environmental dynamism on the effect of KMC on innovation exploration.

Research limitations/implications

This research endeavour has presented valuable insights for scholars and managers, furnishing them with a framework to facilitate decision-making processes regarding adopting DSC practices. A key insight gleaned from this study has been the remarkable value of firms' proactive behaviour and innovation ambidexterity in facilitating DSC adoption decisions. Such adoption has empowered organisations to deploy appropriate interventions and allocate resources efficiently, considering the pivotal role of innovation exploration in contrast to the relatively limited impact of innovation exploitation within this context. Managers may also underscore the significance of firm size in shaping DSC adoption decisions. Small- and medium-sized enterprises (SMEs) have been more likely to embrace DSC initiatives than their larger counterparts. The agile scale and streamlined organisational structures of SMEs often translate into faster decision-making processes, allowing for DSC adoption with relative ease. SMEs might also exhibit a greater openness to reap the benefits associated with DSC systems, such as improved operational efficiency and cost reduction.

Originality/value

The present study has advanced DSC adoption research by examining innovation ambidexterity, knowledge management capability and firms' proactiveness. It has also provided valuable insights for scholars and managers, presenting a framework for decision-making processes regarding DSC adoption in an emerging economy context.

Open Access
Article
Publication date: 29 October 2019

Nader Elsayed and Sameh Ammar

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social…

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Abstract

Purpose

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time.

Design/methodology/approach

The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software.

Findings

Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions).

Practical implications

This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics.

Social implications

This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study.

Originality/value

This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 19 June 2017

Gloria Agyemang, Brendan O’Dwyer, Jeffrey Unerman and Mariama Awumbila

The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding.

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Abstract

Purpose

The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding.

Design/methodology/approach

The paper derives its primary insights from in-depth interviews and focus groups with non-governmental organization (NGO) fieldworkers working and delivering development aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of upward accountability.

Findings

The fieldworkers’ perception of upward accountability was mainly one of external control, in response to which they enacted a skilful form of compliance accountability. This perception of control failed to stifle their initiative and intrinsic commitment to beneficiaries. The fieldworkers craved “conversations for accountability”, in which they had a voice in the development of upward accountability metrics, thereby enabling them to fulfil their sense of felt responsibility to beneficiaries. While aspects of “conversations for accountability” were emerging in fieldworker-funder interactions, it was unclear to what extent funders were committed to further advancing them. Overall, the analysis unveils how felt responsibility mediates for, and partly diminishes, the perceived negative impacts on aid effectiveness of upward accountability processes informed by a focus on control.

Originality/value

The authors examine the potential of upward accountability processes using in-depth analyses of the actual experiences of those involved in delivering NGO services at the grassroots level. The authors contribute to emerging work in this vein by enriching the authors’ understanding of local constituencies’ experiences of accountability processes more generally, especially the impact these mechanisms have on NGO operational activities. The authors also unveil the mediating role fieldworkers’ “felt responsibility” to beneficiaries’ plays in moderating the perceived negative impacts on aid effectiveness of upward accountability processes.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 22 September 2020

Katia Corsi and Brunella Arru

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the…

10138

Abstract

Purpose

The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.

Design/methodology/approach

Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.

Findings

Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.

Research limitations/implications

The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.

Practical implications

This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.

Originality/value

Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 November 2017

Rodolfo A. Fiorini

This paper aims to offer an innovative and original solution methodology proposal to the problem of arbitrary complex multiscale (ACM) ontological uncertainty management (OUM)…

Abstract

Purpose

This paper aims to offer an innovative and original solution methodology proposal to the problem of arbitrary complex multiscale (ACM) ontological uncertainty management (OUM). The solution is based on the postulate that society is an ACM system of purposive actors within continuous change. Present social problems are multiscale-order deficiencies, which cannot be fixed by the traditional hierarchical approach alone, by doing what one does better or more intensely, but rather by changing the way one does it.

Design/methodology/approach

This paper treasures several past guidelines, from McCulloch, Wiener, Conant, Ashby and von Foerster to Bateson, Beer and Rosen’s concept of a non-trivial system to arrive to an indispensable and key anticipatory learning system (ALS) component for managing unexpected perturbations by an antifragility approach as defined by Taleb. This ALS component is the key part of our new methodology called “computational information conservation theory (CICT) OUM” approach, based on brand new numeric system behavior awareness from CICT.

Findings

To achieve an antifragility behavior, next generation system must use new CICT OUM-like approach to face the problem of multiscale OUM effectively and successfully. In this manner, homeodynamic operating equilibria can emerge out of a self-organizing landscape of self-structuring attractor points in a natural way.

Research limitations/implications

This paper presents a relevant contribution toward a new post-Bertalanffy Extended Theory of Systems. Due to its intrinsic self-scaling properties, this system approach can be applied at any system scale: from single quantum system application development to full system governance strategic assessment policies and beyond.

Practical implications

The new post-Bertalanffy Extended Theory of Systems Framework allows, for the first time, social, biological and biomedical engineering ideal system categorization levels, from an operational perspective, to be matched exactly to practical system modeling interaction styles, with no paradigmatic operational ambiguity and information loss.

Social implications

Even new social and advanced health and wellbeing information application can successfully and reliably manage higher system complexity than contemporary ones, with a minimum of design specification and less system final operative environment knowledge at design level. The present paper offers for discussion an innovative solution proposal for the complex society and big government modeling and management approach.

Originality/value

Specifically, advanced wellbeing applications, high reliability organization, mission critical project system, very low technological risk and crisis management system can benefit highly from our new methodology called CICT OUM approach and related techniques. This paper presents a relevant contribution toward a new post-Bertalanffy Extended Theory of Systems. Due to its intrinsic self-scaling properties, this system approach can be applied at any system scale: from a single quantum system application development to full system governance strategic assessment policies and beyond.

Article
Publication date: 16 November 2010

Ramakrishnan Ramanathan, Andrew Black, Prithwiraj Nath and Luc Muyldermans

The role of environmental regulations in inducing innovation and improving performance has been studied in the literature. However, there have been no studies in the UK using…

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Abstract

Purpose

The role of environmental regulations in inducing innovation and improving performance has been studied in the literature. However, there have been no studies in the UK using statistical data. This paper aims to study the links among regulations, innovation and performance in the UK using sector level data.

Design/methodology/approach

The paper used structural equation modelling to study the links among the three variables simultaneously.

Findings

The analysis indicates that environmental regulations in the UK are significant in improving economic performance of the industrial sectors. They also find that, in the short run, environmental regulations negatively influence innovation, and innovation negatively influences economic performance in these sectors.

Practical implications

The results have implications both for policy makers and firms in the UK industrial sector. For policy makers, environmental regulations have generally improved economic performance. For firms, the study shows that sufficient planning in meeting government's environment standards can help improve their economic performance.

Originality/value

This is the first study in the UK to explore simultaneously the links among the three variables: environmental regulations, innovation, and performance, using secondary sector level data.

Details

Management Decision, vol. 48 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 2 April 2015

Salem Qatan, Shekar Bose and Ann Mothershaw

The purpose of this paper is to explore the views of the primary and the secondary stakeholders on the current functioning of the fish quality and safety regulatory system in…

Abstract

Purpose

The purpose of this paper is to explore the views of the primary and the secondary stakeholders on the current functioning of the fish quality and safety regulatory system in Oman.

Design/methodology/approach

The views on the fish quality and safety regulatory governance mechanism were elicited using a questionnaire survey.

Findings

Although specific benefits derived from the quality control (QC) regulations were recognized by both groups a number of key factors were highlighted for improvement such as funding, being more proactive, literacy, quality of fish received.

Originality/value

The paper has identified some weaknesses and constraints that hinder the effective and efficient functioning of the quality and safety regulatory systems and provided appropriate policy recommendations to make the governance of the QC regulatory system in the seafood sector efficient and effective and to mitigate public health risk.

Details

British Food Journal, vol. 117 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

1 – 10 of over 18000