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1 – 10 of over 1000Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam
This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…
Abstract
Purpose
This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.
Design/methodology/approach
A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.
Findings
The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.
Practical implications
The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.
Originality/value
The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.
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Emilia Vann Yaroson, Liz Breen, Jiachen Hou and Julie Sowter
Medicine shortages have a detrimental impact on stakeholders in the pharmaceutical supply chain (PSC). Existing studies suggest that building resilience strategies can mitigate…
Abstract
Purpose
Medicine shortages have a detrimental impact on stakeholders in the pharmaceutical supply chain (PSC). Existing studies suggest that building resilience strategies can mitigate the effects of these shortages. As such, this research aims to examine whether resilience strategies can reduce the impact of medicine shortages in the United Kingdom's (UK) PSC.
Design/methodology/approach
A sequential mixed-methods approach that involved qualitative and quantitative research enquiry was employed in this study. The data were collected using semi-structured interviews with 23 key UK PSC actors at the qualitative stage. During the quantitative phase, 106 respondents completed the survey questionnaires. The data were analysed using partial least square-structural equation modelling (PLS-SEM).
Findings
The results revealed that reactive and proactive elements of resilience strategies helped tackle medicine shortages. Reactive strategies increased relational issues such as behavioural uncertainty, whilst proactive strategies mitigated them.
Practical implications
The findings suggest that PSC managers and decision-makers can benefit from adopting structural flexibility and proactive strategies, which are cost-effective measures to tackle medicine shortages. Also engaging in strategic alliances as a proactive strategy mitigates relational issues that may arise in a complex supply chain (SC).
Originality/value
This study is the first to provide empirical evidence of the impact of resilience strategies in mitigating medicine shortages in the UK's PSC.
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Rachel Gifford, Arno van Raak, Mark Govers and Daan Westra
While uncertainty has always been a feature of the healthcare environment, its pace and scope are rapidly increasing, fueled by myriad factors such as technological advancements…
Abstract
While uncertainty has always been a feature of the healthcare environment, its pace and scope are rapidly increasing, fueled by myriad factors such as technological advancements, the threat and frequency of disruptive events, global economic developments, and increasing complexity. Contemporary healthcare organizations thus persistently face what is known as “deep uncertainty,” which obscures their ability to predict outcomes of strategic action and decision-making, presenting them with novel challenges and threatening their survival. Persistent, deep uncertainty challenges us to revisit and reconsider how we think about uncertainty and the strategic actions needed by organizations to thrive under these circumstances. Simply put, how can healthcare organizations thrive in the face of deeply uncertain environments? We argue that healthcare organizations need to employ both adaptive and creative strategic approaches in order to effectively meet patients' needs and capture value in the long-term future. The chapter concludes by offering two ways organizations can build the dynamic capabilities needed to employ such approaches.
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This study attempts to answer the question: “how are the two drivers, accountability focus and organizational learning, independently and interactively associated with public…
Abstract
Purpose
This study attempts to answer the question: “how are the two drivers, accountability focus and organizational learning, independently and interactively associated with public agencies’ proactive policy orientation?” The first driver is the multiple accountabilities that public agencies pursue: (1) bureaucratic, (2) legal, (3) professional and (4) political. The second driver is the organizational learning activities of public agencies: (1) socialization, (2) externalization, (3) combination and (4) internalization.
Design/methodology/approach
For data, 800 respondents from the public agencies in South Korea were surveyed.
Findings
The analysis provided several findings: (1) the discretionary accountabilities (professional and political) have a greater positive influence on the proactive policy orientation; (2) the conventional accountabilities (legal and bureaucratic) tend to have negative impacts on the proactive policy orientation and (3) among the four types of accountability, legal accountability can be more significantly complemented by organizational learning activities, which can enable both visionary and realistic administration in a balanced manner.
Originality/value
This study provides a unique insight on how organizational proactivity can be ensured through the interactions of organizational accountabilities and organizational learning.
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Arpita Agnihotri and Saurabh Bhattacharya
Leveraging signalling theory and institutional environment theory, this study aims to examine how the entrepreneurial orientation of emerging market firms impacts initial public…
Abstract
Purpose
Leveraging signalling theory and institutional environment theory, this study aims to examine how the entrepreneurial orientation of emerging market firms impacts initial public offering (IPO) performance.
Design/methodology/approach
The authors conduct regression analysis based on archival data from 312 firms’ IPOs in India.
Findings
The results in the Indian context suggest it differs from IPO performance in developed markets. In an emerging market context, the findings suggest that only competitive aggressiveness is valued by investors in IPOs. The findings further show that proactiveness and autonomy negatively influence IPO underpricing.
Research limitations/implications
The research propositions imply that, owing to institutional voids in emerging markets, investors’ risk propensity and, hence, rewarding a firm’s entrepreneurial orientation differ from those in developed markets.
Originality/value
Extant literature has given limited attention to the dynamics of entrepreneurial orientation and the effect of each dimension of entrepreneurial orientation on IPO performance in emerging markets.
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Gundula Glowka, Robert Eller, Mike Peters and Anita Zehrer
The vulnerability of the tourism industry to an array of risks, encompassing family-related, small- and medium-sized enterprise-specific, strategic, tourism-specific and external…
Abstract
Purpose
The vulnerability of the tourism industry to an array of risks, encompassing family-related, small- and medium-sized enterprise-specific, strategic, tourism-specific and external factors, highlights the landscape within which small and medium family enterprises (SMFEs) operate. Although SMFEs are an important stakeholder in the dynamic tourism sector, they are not one homogenous group of firms, but have different strategic orientations. This study aims to investigate the interplay between strategic orientation and risk perception to better understand SMFEs risk perception as it is impacting their decision-making processes, resilience and long-term survival. The authors investigate how different strategic orientations contribute to different perspectives on risk among owner-managers.
Design/methodology/approach
Based on a qualitative data corpus of 119 face-to-face interviews, the authors apply various coding rounds to better understand the relationship between strategic orientations and the perceptions of risks. Firstly, the authors analysed the owner–manager interviews and identified three groups of different strategic orientations: proactive and sustainability-oriented SMFE, destination-affirmative and resilience-oriented SMFE and passive SMFE. Secondly, the authors coded the interviews for different risks identified. The authors identified that the three groups show differences in the risk perceptions.
Findings
The data unveil that the three groups of SMFEs have several differences in how they perceive risks. Proactive and sustainability-oriented SMFEs prioritize business risks, demonstrating a penchant for innovation and sustainability. Destination-affirmative and resilience-oriented SMFEs perceive a broader range of risks, tying their investments to destination development, emphasizing family and health risks and navigating competitive pressures. Passive SMFEs, primarily concerned with external risks, exhibit limited awareness of internal and strategic risks, resist change and often defer decision-making to successors. The findings underscore how different strategic orientations influence risk perceptions and decision-making processes within SMFEs in the tourism industry.
Research limitations/implications
The authors contribute to existing knowledge include offering a comprehensive status quo of perceived risks for different strategic orientations, a notably underexplored area. In addition, the differences with respect to risk perception shown in the paper suggest that simplified models ignoring risk perception may be insufficient for policy recommendations and for understanding the dynamics of the tourism sector. For future research, the authors propose to focus on exploring the possible directions in which strategic orientation and risk perception influence one another, which might be a limitation of this study due to its qualitative nature.
Practical implications
Varying strategic orientations and risk perceptions highlight the diversity within the stakeholder group of SMFE. Recognizing differences allows for more targeted interventions that address the unique concerns and opportunities of each group and can thus improve the firm’s resilience (Memili et al., 2023) and therefore leading to sustainability destinations development. The authors suggest practical support for destination management organizations and regional policymakers, aimed especially at enhancing the risk management of passive SMFEs. Proactive SMFE could be encouraged to perceive more family risks.
Social implications
Viewing tourism destinations as a complex stakeholder network, unveiling distinct risk landscapes for various strategic orientations of one stakeholder has the potential to benefit the overall destination development. The proactive and sustainability-oriented SMFEs are highly pertinent as they might lead destinations to further development and create competitive advantage through innovative business models. Passive SMFEs might hinder the further development of the destination, e.g. through missing innovation efforts or succession.
Originality/value
Although different studies explore business risks (Forgacs and Dimanche, 2016), risks from climate change (Demiroglu et al., 2019), natural disasters (Zhang et al., 2023) or shocks such as COVID-19 (Teeroovengadum et al., 2021), this study shows that it does not imply that SMFE as active stakeholder perceive such risk. Rather, different strategic orientations are in relation to perceiving risks differently. The authors therefore open up an interesting new field for further studies, as risk perception influences the decision-making of tourism actors, and therefore resilience.
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Tian-Tian Shang, Guang-Mao Dong and Min Tian
Based on the resource bricolage theory, we investigate the impact of proactive market orientation and responsive market orientation on firms’ disruptive green innovation. We also…
Abstract
Purpose
Based on the resource bricolage theory, we investigate the impact of proactive market orientation and responsive market orientation on firms’ disruptive green innovation. We also examine the impact of resource bricolage on disruptive green innovation and the mediating role of resource bricolage.
Design/methodology/approach
Quantitative data were collected from 232 firms in China. Structural equation modelling was used to test hypotheses.
Findings
The result show that proactive market orientation had positive effect on firm’s disruptive green innovation, whereas responsive market orientation had negative effect on firm’s disruptive green innovation. In addition, resource bricolage positively promotes firm’s disruptive green innovation. Resource bricolage played a mediating role between proactive market orientation and disruptive green innovation. Resource bricolage had a suppressing effect between responsive market orientation and disruptive green innovation.
Originality/value
This study makes up for the deficiency of the existing research on the relationship between market orientation and enterprise disruptive green innovation, improves the guidance mechanism of disruptive green innovation.
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Edoardo Trincanato and Emidia Vagnoni
The lean startup approach (LSA) is extensively utilized by early-stage entrepreneurs, with “pivot” serving as a key pillar. However, there is a research gap concerning the…
Abstract
Purpose
The lean startup approach (LSA) is extensively utilized by early-stage entrepreneurs, with “pivot” serving as a key pillar. However, there is a research gap concerning the boundary conditions impacting LSA and pivot decisions, especially when addressing societal challenges, as in the context of transformational entrepreneurship. In this regard, the healthcare sector, further compounded by a lack of research on startups and scale-ups, presents an embraced opportunity to provide multiple contributions for both theory and practice.
Design/methodology/approach
The present investigation employs a grounded approach to explore the experiences of the co-founders of a fast-growing Italian e-health startup. A narrative strategy was employed to organize conditions and evolving strategic action/interactions into three different pivoting phases of the startup – before the pivot, its enactment and aftermath – with primary and secondary data collected over a period of one year.
Findings
Pivoting in digital healthcare unfolded as a liminal experience marked by factors such as high regulation, multiple stakeholders, technological and symbolic ambivalence, resource-intensive demands and institutional actors acting as pathway pioneers, leading to an information overload and unforeseeable uncertainty to manage. These factors challenge entrepreneurs' ability to attain optimal distinctiveness, presenting the paradoxical need for vertical flexibility for scaling up.
Social implications
By uniquely illuminating the sector’s constraints on entrepreneurial phenomena, this study provides a valuable guide for entrepreneurs and institutional actors in addressing societal challenges.
Originality/value
This study introduces a process model of transformational information crafting when pivoting, highlighting the role of entrepreneurs' transformational stance and platform-mediated solutions as engines behind strategies involving information breaking and transition, preceding knowledge-driven integration strategies.
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This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…
Abstract
Purpose
This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.
Design/methodology/approach
A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.
Findings
This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.
Originality/value
By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.
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Tim Gruchmann, Gernot M. Stadtfeld, Matthias Thürer and Dmitry Ivanov
Experiencing more frequent, system-wide disruptions, such as pandemics and geopolitical conflicts, supply chains can be largely destabilized by a lack of materials, services or…
Abstract
Purpose
Experiencing more frequent, system-wide disruptions, such as pandemics and geopolitical conflicts, supply chains can be largely destabilized by a lack of materials, services or components. Supply chain resilience (SCRES) constitutes the network ability to recover after and survive during such unexpected events. To enhance the understanding of SCRES as a system-wide quality, this study tests a comprehensive SCRES model with data from multiple industries.
Design/methodology/approach
The study proposes a theoretical framework conceptualizing SCRES as system quality, extending the classical proactive/reactive taxonomy by multiple system states consisting of the supply system properties, behaviors and responses to disruptions. Underlying hypotheses were tested using an online survey. The sample consists of 219 responses from German industries. Maximum likelihood structural equation modeling (ML-SEM) and moderation analysis were used for analyzing the survey data. The study was particularly designed to elaborate on supply chain theory.
Findings
Two pathways of parallel SCRES building were identified: proactive preparedness via anticipation and reactive responsiveness via agility. Both system responses are primarily built simultaneously rather than successively. The present study further provides empirical evidence on the central role of visibility and velocity in achieving comprehensive SCRES, while flexibility only exerts short-term support after a disruption. The study additionally points to potential “spillover effects” such as the vital role of proactive SCRES in achieving reactive responsiveness.
Originality/value
The present study confirms and expands existing theories on SCRES. While stressing the multidimensionality of SCRES, it theorizes the (inter-)temporal evolution of a system and offers practical guidelines for SCRES building in various industrial contexts. It thus supports the transformation toward more resilient and viable supply chains, contributing to the increasing efforts of middle-range theory building to achieve an overarching theory. The study also points to potential future research avenues.
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