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1 – 10 of 148Hui Situ, Carol Tilt and Pi-Shen Seet
In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of…
Abstract
Purpose
In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate environmental reporting (CER) have been under-studied, and therefore, this paper aims to address this gap in the literature by investigating the various strategies the Chinese government uses to influence CER and how political ideology plays a key role.
Design/methodology/approach
This study uses discourse analysis to examine the annual reports and corporate social responsibility (CSR) reports from seven Chinese companies between 2007 and 2011. And the data analysis presented is informed by Bourdieu's conceptualisation of symbolic power.
Findings
The Chinese government, through exercising the symbolic power, manages to build consensus, so that the Chinese government's political ideology becomes the habitus which is deeply embedded in the companies' perception of practices. In China, the government dominates the field and owns the economic capital. In order to accumulate symbolic capital, companies must adhere to political ideology, which helps them maintain and improve their social position and ultimately reward them with more economic capital. The findings show that the CER provided by Chinese companies is a symbolic product of this process.
Originality/value
The paper provides contributions around the themes of symbolic power wielded by the government that influence not only state-owned enterprises (SOEs) but also firms in the private sector. This paper also provides an important contribution to understanding, in the context of a strong ideologically based political system (such as China), how political ideology influences companies' decision-making in the field of CER.
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This study aims to critically discuss and reorient the diversity, equity and inclusion (DEI) debate toward the idea of addressing and rectifying the pervasive structural…
Abstract
Purpose
This study aims to critically discuss and reorient the diversity, equity and inclusion (DEI) debate toward the idea of addressing and rectifying the pervasive structural inequalities that DEI, in its undiluted form rooted in social justice (SJ), aims to combat. Drawing on Bourdieu, the study first examines the diffusion and contestation of DEI into international business (IB). It then proposes a Bourdieu-inspired agenda to advance the transposition of SJ principles into IB.
Design/methodology/approach
The study interpretively reconstructs the process of DEI’s ideational diffusion. It examines how the interplay between ideas and field dynamics in IB shapes ideational processes and outcomes.
Findings
In response to rising global inequalities – to which multinational enterprises (MNEs) have significantly contributed – SJ movements have propelled DEI into the wider social and political arena, including corporate boardrooms. Within IB, a diluted version of DEI – IB-DEI – emerged as a paradigm to improve MNEs’ performance, but failed to address underlying structural inequalities. As the social impacts, utility and legitimacy of DEI have been challenged, the DEI debate has come to a flux. The study proposes conceptual and contextual extension of DEI within IB and advancing socially engaged research and practice that help reinforce DEI’s core SJ purpose – tackling structural inequalities.
Originality/value
The study is one of the few to openly tackle SJ-IB contradictions on DEI, while advancing the application of Bourdieu to critical studies of IB.
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Antoinette Pavithra, Russell Mannion, Neroli Sunderland and Johanna Westbrook
The study aimed to understand the significance of how employee personhood and the act of speaking up is shaped by factors such as employees' professional status, length of…
Abstract
Purpose
The study aimed to understand the significance of how employee personhood and the act of speaking up is shaped by factors such as employees' professional status, length of employment within their hospital sites, age, gender and their ongoing exposure to unprofessional behaviours.
Design/methodology/approach
Responses to a survey by 4,851 staff across seven sites within a hospital network in Australia were analysed to interrogate whether speaking up by hospital employees is influenced by employees' symbolic capital and situated subjecthood (SS). The authors utilised a Bourdieusian lens to interrogate the relationship between the symbolic capital afforded to employees as a function of their professional, personal and psycho-social resources and their self-reported capacity to speak up.
Findings
The findings indicate that employee speaking up behaviours appear to be influenced profoundly by whether they feel empowered or disempowered by ongoing and pre-existing personal and interpersonal factors such as their functional roles, work-based peer and supervisory support and ongoing exposure to discriminatory behaviours.
Originality/value
The findings from this interdisciplinary study provide empirical insights around why culture change interventions within healthcare organisations may be successful in certain contexts for certain staff groups and fail within others.
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Rodanthi Tzanelli and Dimitris Koutoulas
Drawing on the discursive properties of placemaking theory, this paper discusses the development of film tourism in Crete from the release of the award-winning Zorba the Greek…
Abstract
Purpose
Drawing on the discursive properties of placemaking theory, this paper discusses the development of film tourism in Crete from the release of the award-winning Zorba the Greek (dir. Michael Cacoyannis, ZG) to date. The approach is “genealogical,” seeking to explain how ZG-inspired tourism on Crete ended up being more than about the film itself owing to historical contingency.
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Zahid Hussain, Abdul Jabbar and Kai Kong
The purpose of this paper is to expose the playout of power dynamics when a new business intelligence (BI) system is implemented in a central pharmacy department in a National…
Abstract
Purpose
The purpose of this paper is to expose the playout of power dynamics when a new business intelligence (BI) system is implemented in a central pharmacy department in a National Health Service (NHS) hospital. The authors aim to explore the assumptions, experiences and actions of organisational stakeholders and ascertain how different professional groups obtain influence, power and control during this process.
Design/methodology/approach
In this research the authors employ structuration theory (ST), to establish how and where domination is achieved. To achieve this, the authors investigate the production and reproduction of structure as part of a longitudinal assessment using interviews and questionnaires.
Findings
Constant renewal and evolution are crucial in the implementation of a BI system. During the process of implementation and change many stakeholders resent the change. Disempowering these users leads to new power structures led by BI analysts.
Practical implications
The findings from this paper can help strengthen implications of BI systems implementation and better understand the impact these systems have on wider stakeholders. With coherent communication and an engaged attitude new BI systems can be implemented without alienating the key user stakeholders.
Originality/value
This paper differs from other papers by advocating that new systems and processes alter individual power structures in organisations, disrupting internal dynamics and introducing new aspects of control and dominance.
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Olga Jimenez-Rodriguez and Felix Requena
Money management practices among couples from 27 countries were studied to understand how they reflect egalitarian values. The welfare system was used as a classification…
Abstract
Purpose
Money management practices among couples from 27 countries were studied to understand how they reflect egalitarian values. The welfare system was used as a classification criterion, to account for the distinct socio-political contexts in which couple relationships are formed.
Design/methodology/approach
The data are sourced from the 2012 Survey on Family and Changing Gender Roles of the International Social Survey Programme. The analytical strategy used has been binary logistic regression.
Findings
The results demonstrate that participation of the woman in the household economy and financial decision-making indicates higher levels of egalitarian values in the couple. Couples who distinguish between a common fund and individual funds demonstrate more egalitarian values than those who have only a common fund. Besides, symmetry in the couple in terms of the income level of each partner increased the probability of having more egalitarian values. Greater equality was found among couples who resided in countries with a Mediterranean welfare system.
Originality/value
The paper makes an original contribution to the field of sociology and social policy by focus on couples' money management and improve understanding of the finance-well-being nexus.
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Giacomo Manetti, Marco Bellucci and Stefania Oliva
This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main…
Abstract
Purpose
This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.
Design/methodology/approach
The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.
Findings
First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.
Originality/value
The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.
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