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Open Access
Article
Publication date: 8 July 2020

Jiguo Yang

Weber's hypothesis about China is the hypothesis forwarded by Weber that why capitalist production did not appear in eastern countries such as China in the first place. Weber…

1363

Abstract

Purpose

Weber's hypothesis about China is the hypothesis forwarded by Weber that why capitalist production did not appear in eastern countries such as China in the first place. Weber considered that the reason may be Chinese Confucianism and Taoism lack protestant ethic like Western countries.

Design/methodology/approach

The clarification has aroused wide discussion, meanwhile, East Asian capitalism belonging to the Chinese cultural circle has successfully refuted Weber's proposition. Chinese scholars have a broad debate around this topic while no agreement has been reached. This paper tries to explain Weber's hypothesis by Marx's theory of capital origin, which can be explained that the landlord economy caused by China's federal society under centralism leads to the result that the commodity of labor cannot exist in that environment.

Findings

The answer from Marxist economics has not only solved an enormous theoretical problem, but also it has vital practical significance. It easily clarifies the fact that the commodity of labor in full sense still cannot emerge in China nowadays, which is an important reason causing China to enter the New Normal and New Era.

Originality/value

Therefore, it leaves China the only way of the socialist road with Chinese characteristics and revitalizing China's rural economy, which means China can only promote rural industrialization and urbanization under the principle of adhering to rural collective ownership, while implementing various forms of integrated agricultural and industrial business models based on local conditions.

Open Access
Article
Publication date: 18 October 2018

Watson Baldwin

Hong Kong has a global reputation as an entrepreneurial hub. The Japanese restaurant community has grown and evolved over the last three decades into what many consider as a…

4156

Abstract

Purpose

Hong Kong has a global reputation as an entrepreneurial hub. The Japanese restaurant community has grown and evolved over the last three decades into what many consider as a natural secondary market for Japanese food. As such, several Japanese restaurateurs have come to Hong Kong to enter Hong Kong’s premium Japanese restaurant market. The purpose of this paper is to explore this market of Japanese restaurateurship in Hong Kong.

Design/methodology/approach

One of the closest methodologies within the topic and discipline from Baldwin (2017) focuses on Japaneseness as a measurement of culinary authenticity examining Hong Kong’s Michelin rated restaurants. Here, the qualitative approach using semi-structured interviews with the chefs of two sets of premium Japanese restaurants from Japan that expanded in Hong Kong, Sushi Iwa and Sushi Yoshitake. As this paper focuses on the premium and high-end market of Japanese chefs and restaurateurs in Hong Kong, the researcher combined the approaches of Kawahara & Speece and Baldwin to pursue a qualitative methodology using semi-structured interviews.

Findings

For this research, the interview process had to be divided into two stages. The first was to speak with long standing members of Hong Kong’s Japanese restaurant community. The common thread amongst the restaurateurs was that they were either the sole proprietor or a partner who was financially vested within the company not a form of sweat equity. To respect the privacy of the interviews, questions about exact monetary amounts, number of shares and equity or anything regarding holdings were not asked. The idea was to only examine their responses within the criteria of the research objectives.

Research limitations/implications

As the Michelin and premium market of Japanese cuisine is so small, this research can only represent a certain part of the market. Future research could examine other Japanese restaurateurs outside of this market that could be examined to gain a wider perspective of the entrepreneurial strategies they used to start-up their business in Hong Kong.

Originality/value

As research in this area is very limited, this paper helps bring restaurateurship in Hong Kong into the academic front. Restaurants are one of the most common entry points for new entrepreneurs in hospitality. This paper may help shed some light on how foreign investment entrepreneurship has been achieved in Asia.

Details

International Hospitality Review, vol. 32 no. 1
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 6 October 2021

Berit Hartmann

The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment…

2390

Abstract

Purpose

The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations.

Design/methodology/approach

Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion.

Findings

The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure.

Originality/value

The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 18 June 2021

Gustaf Kastberg Weichselberger and Cristian Lagström

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid…

1855

Abstract

Purpose

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.

Design/methodology/approach

The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.

Findings

The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.

Research limitations/implications

One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.

Practical implications

A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.

Social implications

The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.

Originality/value

The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 May 2022

Dan-Richard Knudsen, Anatoli Bourmistrov and Katarina Kaarbøe

Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The…

1372

Abstract

Purpose

Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The purposes of this paper are to examine whether and how digital platforms change the nature of centers of calculation, and to improve the understanding of the relationship between digital platforms and accounting.

Design/methodology/approach

An in-depth, single case-study design is used to empirically investigate how a Nordic hotel chain competed with global online travel agencies (OTAs) in the quest for the “new oil”—customer data.

Findings

The paper demonstrates how the case organization created a local alternative to global digital platforms with the aim of acquiring customer data, thereby moving from a center of calculation (CoC) to what authors label a “center of data appropriation” (CDA). While CoCs are guided by accounting inscriptions that enable “mapping”, CDAs are constructed around accounting inscriptions with other properties that enable digital “mirrors” of the economic domain. The authors find that this has two governing effects. First, multiple centers emerge that compete for access to the periphery. Second, future forms of competition can follow dynamic trajectories, where mutual dependence between CDAs may lead to coopetition.

Originality/value

Scholars have suggested that surveillance capitalism creates market-power imbalances. This study indicates that the transformation of local organizations into CDAs enables them to challenge global digital-platform organizations. Therefore, authors argue that local organizations may retain some market power by establishing local CDAs.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 10 August 2022

Emilia Klepczarek

The purpose of this study is to provide the conditions for governance effectiveness and explain why the same rules often result in not the same norms.

1695

Abstract

Purpose

The purpose of this study is to provide the conditions for governance effectiveness and explain why the same rules often result in not the same norms.

Design/methodology/approach

The author proposes a “corporate governance culture” concept explaining the differences within corporate governance institutions and making it possible to measure their effectiveness. Based on a literature review that included 186 research studies published in the corporate governance field, the author found that most (160) concern structural numerical variables. Only 26 refer to behavioural and cultural issues, and they support the idea of an interdisciplinary approach to governance problems.

Findings

A significant contribution of this paper is that it proposes an integrative framework that operationalises psychological, sociological and philosophical issues that influence corporate governance mechanisms. The proposed concept can reanimate the debate about the need for tight governance regulations or leaving room for a loose governance regime.

Originality/value

The idea of “corporate governance culture” explains the divergences identified in studies on corporate governance mechanisms, pointing out behavioural and cultural issues as crucial aspects of governance bodies.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 26 December 2023

Dorothy Ai-wan Yen, Benedetta Cappellini, Jane Denise Hendy and Ming-Yao Jen

The COVID-19 pandemic has caused severe challenges to ethnic minorities in the UK. While the experiences of migrants are both complex and varied depending on individuals' social…

Abstract

Purpose

The COVID-19 pandemic has caused severe challenges to ethnic minorities in the UK. While the experiences of migrants are both complex and varied depending on individuals' social class, race, cultural proximity to the host country and acculturation levels, more in-depth studies are necessary to fully understand how COVID-19 affects specific migrant groups and their health. Taiwanese migrants were selected because they are an understudied group. Also, there were widespread differences in pandemic management between the UK and Taiwan, making this group an ideal case for understanding how their acculturation journey can be disrupted by a crisis.

Design/methodology/approach

Qualitative data were collected at two different time points, at the start of the UK pandemic (March/April 2020) and six months on (October/November 2020), to explore migrant coping experiences over time. Theoretically, the authors apply acculturation theory through the lens of coping, while discussing health-consumption practices, as empirical evidence.

Findings

Before the outbreak of the pandemic, participants worked hard to achieve high levels of integration in the UK. The pandemic changed this; participants faced unexpected changes in the UK’s sociocultural structures. They were forced to exercise the layered and complex “coping with coping” in a hostile host environment that signalled their new marginalised status. They faced impossible choices, from catching a life-threatening disease to being seen as overly cautious. Such experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society.

Research limitations/implications

It is important to note that the Taiwanese sample recruited through Facebook community groups is biased and has a high level of homogeneity. These participants were well-integrated, middle-class migrants who were highly educated, relatively resourceful and active on social media. More studies are needed to fully understand the impact on well-being and acculturation of migrants from different cultural, contextual and social backgrounds. This being the case, the authors can speculate that migrants with less resource are likely to have found the pandemic experience even more challenging. More studies are needed to fully understand migrant experience from different backgrounds.

Practical implications

Public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. In particular, this paper has shown how separation, especially if embraced temporarily, is not necessarily a negative outcome to be corrected with specific policies. It can be strategically adopted by migrants as a way of defending their health and well-being from an increasingly hostile environment. Migrants' home country experience provides vicarious learning opportunities to acquire good practices. Their voices should be encouraged rather than in favour of a surprising orthodox and rather singular approach in the discussion of public health management.

Social implications

The paper has clear public health policy implications. Firstly, public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. Acknowledging migrants' voice is a critical first step to contribute to the development of a fair and inclusive society. Secondly, to retain skilful migrants and avoid a future brain-drain, policymakers are advised to advance existing infrastructure to provide more incentives to support and retain migrant talents in the post-pandemic recovery phase.

Originality/value

This paper reveals how a group of previously well-integrated migrants had to exercise “coping with coping” during the COVID crisis. This experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society. It contributes to the understanding of acculturation by showing how a such crisis can significantly disrupt migrants' acculturation journey, challenging them to re-acculturate and reconsider their identity stance. It shows how separation was indeed a good option for migrants for protecting their well-being from a newly hostile host environment.

Details

International Marketing Review, vol. 41 no. 7
Type: Research Article
ISSN: 0265-1335

Keywords

Open Access
Article
Publication date: 21 November 2023

Silvia Sacchetti and Alberto Ianes

This study aims to address the question of what coordination mechanism can be used for cultural production and, in particular, for the governance of music culture production. The…

Abstract

Purpose

This study aims to address the question of what coordination mechanism can be used for cultural production and, in particular, for the governance of music culture production. The authors locate their reflection within the specific institutional innovations introduced in Italy in 2017, focusing on the idea of shared administration and the public–private collaboration instituted in Trentino (a province located in northern Italy) in support of its cultural policy.

Design/methodology/approach

This study focusses on the Trentino’s music school system. This includes 13 organisations (musicians’ cooperatives as well as associations of musicians and students, plus one municipal school which do not overlap with the public school system). To analyse shared administration features, the authors rely on selected information from 50 interviews with Trentino Music Schools (TMS) teachers and administrators, and on the proceedings of the 1994 music school conference organised by the schools at the time when this novel educational system was created.

Findings

To offer an innovative educational service, the public actor (Provincia Autonoma di Trento [PAT]) and the schools (TMS) have developed a strong interdependence at the different levels of decision-making: PAT needs organisations that are sufficiently structured and organised to respect requirements of transparency and accountability, as well as educational standards, whereas TMS need public funding to maintain their service accessible for users, good labour conditions and be financially sustainable. Likewise, the success of TMS in educating thousands of students every year, including additional teaching programmes funded by PAT within general public schools, has contributed to decrease the exclusion from music education, raise interest in young people for music and fed enrolment in TMS as well as in the public schools related to the conservatoire filière. Conclusions emphasise the existence of a polycentric system of music culture production which needs to acknowledge the risk of being trapped in a static disequilibrium, while recognising change and the need to support and promote a culture of cooperation among schools and across layered institutional levels over time.

Research limitations/implications

Further research can observe this system of cultural production over time, to appreciate changes and organisational tranformations, while introducing comparative analysis with other systems in different regions.

Practical implications

The relationship between the public and private sectors to design, organise and manage activities of collective interest (in the social, cultural, sporting and other fields) can increasingly become an effective and efficient alternative to the traditional bureaucratic as well as to the competitive method. For this to happen, however, all actors involved must be aware not only of areas of efficiency but also of inefficiency. To remedy the latter, corrective measures will have to be introduced. For example, fostering and improving “co-programmazione” and “co-progettazione” means giving all stakeholders involved the opportunity to actively participate. Should the number of participants increase, more discussion fora could be set up because one alone may not be sufficient to foster maximum involvement, to enhance different points of view, to allow for intersectoral and multidisciplinary interpretations and responses.

Social implications

The system governance based on co-programming and co-design has allowed – despite limitations – to pursue educational purposes and thus well-being for the users, as well as for the teachers and the community as a whole. The continuity of this educational and cultural action has been guaranteed by the economic and financial sustainability of the schools, which is highly dependent on the public actor funding personnel costs, and in turn tied to the number of students (demand) attending each school. Actors embedded in the system need to build awareness of industry and cultural changes and knowledge of how to introduce more adaptive capacity. This points towards the need for strengthening networking capacity and collaboration among schools and other relevant stakeholders.

Originality/value

The case presented is a unique system of music culture production in Italy, and its governance has never been addressed by previous studies. It provides an application of shared administration to which public administrations and communities can learn to improve access to music culture and education. For public and private organisations to take advantage of the method of “co-programmazione” and “co-progettazione”, to make the production of a meritorious good more efficient and to favour its maximum accessibility, this study considers the strengths and weaknesses of this approach, or the areas of efficiency and inefficiency, for which new measures will have to be introduced.

Details

Social Enterprise Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Open Access
Article
Publication date: 21 March 2023

Viola Deutscher and Anke Braunstein

This study aims to support researchers and practitioners in finding suitable instruments for future research studies and organizational quality assessments.

2389

Abstract

Purpose

This study aims to support researchers and practitioners in finding suitable instruments for future research studies and organizational quality assessments.

Design/methodology/approach

Employees’ success of learning at work is strongly influenced by the quality of the workplace learning environment. In the recent decades growing effort has been given to the development of surveys to measure the quality of workplace learning, resulting in a large number of available survey instruments. This study conceptually draws on a 3-P model and uses a qualitative metasynthesis to collect and categorize n = 94 surveys that intend to measure the quality of workplace learning (WPL).

Findings

The results underline that research on WPL environments is a highly interdisciplinary endeavor, where every discipline enriches the field by a new perspective and own foci. Overall, this study finds a focus on learning culture and working conditions, on social and functional inclusion of the learner and on support and feedback during training. Products of WPL such as professional competences or career aspirations play a minor role.

Originality/value

With the integration of quality measurement instruments from various research studies, this study produces an interactive online instrument map that gives a broad, yet organized overview of available quality measures in the WPL field.

Details

Journal of Workplace Learning, vol. 35 no. 9
Type: Research Article
ISSN: 1366-5626

Keywords

Open Access
Article
Publication date: 13 September 2022

Yasmine Loza

This paper offers a critical discussion to contribute to sociological work by emphasizing deconstruction(s) of the markers of gendered and racialized borders and epistemological…

Abstract

Purpose

This paper offers a critical discussion to contribute to sociological work by emphasizing deconstruction(s) of the markers of gendered and racialized borders and epistemological injustice(s) in theory and practice of contemporary global frames of representation and women's intersectional identities and rights. Through a postcolonial, situated feminist approach, the theoretical framework aims to scope and review literature from the South and North.

Design/methodology/approach

The research employs a mixed-methodology of a survey paper and media critical discourse analysis of media monitoring frames of Egyptian women's rights post–Arab spring. The content, layout and imageries produced by representations are assessed to explore whether there are lingering subtle and blatant hints of continued orientalism in knowledge canons.

Findings

The underlying causes for misconceptions and reductionist sociopolitical attitudes may be styled by patriarchal and orientalist imposition and are highly found to be somewhat maintained by persistent Western-centric epistemologies claiming to define or speak for the so-called other. The above-mentioned structures are evidently channelled through languages which essentialize and control women of the South, urging for further research in knowledge canons which calls oppressive frames into question.

Originality/value

More feminist contributions from non-Western gazes are needed to fill gaps in canons of knowledge and deconstruct patriarchal and colonial codes which impose inequalities on women as seen through the survey paper of theoretical representation and media politics.

Details

Journal of Humanities and Applied Social Sciences, vol. 5 no. 3
Type: Research Article
ISSN: 2632-279X

Keywords

1 – 10 of over 1000