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The purpose of this paper is to develop measures of Asian corporate social responsibility (CSR) based on David's dual process model for Malaysian government linked corporations (GLC) and publicly listed companies (PLC).

A survey consisting was conducted and a structural equation model was used to test the relationships among constructs. An instrument to measure CSR practices focusing on CSR relational, CSR ethical/moral, and CSR discretionary is developed to evaluate impacts on corporate reputation, culture, and legitimacy.

Findings suggest CSR antecedents emerge through formalization of corporate communication management in Malaysian organizations. The structural model provides evidence that CSR initiatives impact corporate reputation directly. The study acknowledges the increase in CSR initiatives in corporate communication practices in GLCs and PLCs in the quest to gain public legitimacy and corporate governance.

The study contributes to the corporate communication literature by linking CSR to corporate reputation and culture, and developing a CSR model that explores a critical dimension in management of corporate identity in an Asian country.

Although Mitchell et al. (1997) recognize salience attributes as variables, the salience framework based on a dichotomous representation of salience attributes does not explain why, in some instances, a latent stakeholder is assigned more salience than a definitive stakeholder. This paper explains this riddle by bringing the debate to the organizational population level and suggests a new perspective for understanding the process of stakeholder identification and prioritization.

The authors compare two organizational populations, i.e. “for-profit and not-for-profit” which are distinguishable from one another based on the dominant institutional logic that each endorses. The authors, therefore, mobilize the institutional theory and bring the debate of the stakeholder salience to the organizational population level.

The authors propose that members of an organizational population endorsing similar institutional logic develop salience attributes of similar potential values, which are radically different from those of the members of other organizational populations; these potential values act as precursors that determine the perceived values of salience attributes for a manager; and dominant and recessive salience attributes work, at the organizational population level, to determine stakeholder prioritization.

The original model of Mitchell et al. (1997) has been cited more than 9,000 times, but the process of stakeholder evaluation remains a black box (Bundy et al., 2013; Tashman and Raelin, 2013). This paper contributes to the debate and suggests a change in the level of analysis (to the organizational population) and a focus on the institutional logic perspective.

The purpose of this study is to examine the International Accounting Standards Board (IASB)’s response to criticism and political pressure at the time of the global financial crisis through the lens of legitimacy theory.

This study constructs a thick description about a causal mechanism between social crisis and organizational change using a process-tracing approach that combines a historical narrative and a theoretical consideration.

The IASB faced criticism of its accounting standards for financial instruments and its governance structure during the financial crisis. This criticism represented the crises of pragmatic and cultural legitimacy. Facing these legitimacy crises, the IASB adopted such legitimation strategies as normalization and restructuring to repair its legitimacy. Additionally, in these repairing processes, the IASB, as a bonus, became institutionally embedded itself in the global political arena and succeeded to strengthen its legitimacy.

The study suggests that the financial crisis had a significant impact on the standardization of transnational accounting. Indeed, the crisis was an important turning point of the IASB’s work on revising its accounting standards to reduce complexity and altering its Constitution. Moreover, the authors bridge the gaps in the literature on accounting and legitimacy by examining how the IASB used particular legitimacy repair strategies when facing its legitimacy crises

This study examines comprehensiveness and responsiveness of mission statements for the top 100 retailers on the 2020 National Retailers Federation list in order to (1) evaluate how effectively they communicate organizational identity, values and purpose, (2) underscore a distinctive commitment to stakeholders and (3) what extent these efforts are reflected in revised mission statements or addenda to meet global pandemic challenges.

The study employs a 4-question metric to measure comprehensiveness and a two-pronged qualitative method of analysis consisting of keyword searches followed by content analysis.

Retailer statements are considerably comprehensive in describing purpose and audience yet very few articulate stakeholder value, differentiate themselves as distinctive or substantively reaffirm their core mission and values. Retailers seem more invested in strategic communication around diversity, equity and inclusion, based on web content in their consumer, job seeker and investor touchpoints.

Coding and interpreting language through content analysis methods may introduce some level of subjectivity, particularly when dealing with unstructured data. Implications for how organizations acclimated in order to survive and thrive, while maintaining focus on stakeholders and strategy. Examining organizational mission statements and their contexts yields perspective into how organizations define themselves and what they do during times of crisis.

This study provides insights into the content, structure and functions of the statements against a specific comprehensiveness metric and reveals patterns about the texts and their contexts during a pandemic and strong cultural and societal movements.

The issues associated with the production and dissemination of management research have been widely debated amongst administrators, scholars and policymakers for decades. However, few studies to date have examined this issue at the level of the individual scholar. The purpose of this paper is to view a management scholar’s choice of knowledge dissemination (KD) outlets as a legitimacy judgment embedded in their social structure and community norms.

To explore this, the authors conduct a sequential mixed-methods study. The study uses qualitative methods, including one-on-one interviews (n=29) and five workshops (n=79) with administrators, management scholars, students and external community members (practitioners and policymakers). In addition, the authors analyzed the KD outcomes of 524 management scholars at seven Canadian universities drawn from a stratified sample of business schools.

The results of the research demonstrate the complex interaction between individual scholar-level factors, including socialization (degree type and practitioner experience) and tenure, and the institutional-level factors, such as strategic orientation and accreditation, and how these influence KD judgments. Specifically, the authors find that institutional factors (such as tenure and promotion) are a central predictor of scholarly KD; in contrast, the authors find that individual-level factors including degree, professional experience and career stage influence non-scholarly KD.

The results suggest that as management scholars face increasing pressure to demonstrate impact beyond academia, it may be more difficult than simply adapting the reward system. Specifically, the authors suggest that administrators and policymakers will have to consider individual factors, including their academic training (including interdisciplinary training), previous practitioner experience and career stage.

This paper aims to explain the effects of national and organizational cultures of boundary spanners on their choices of using three archetype power-based behaviors – dominance, egalitarian and submissive – with supply chain partners. Improved outcomes for global supply chain (GSC) partners are anticipated due to the ways that cultural intelligence affects these culturally guided decisions.

Drawing on multiple streams of literature and focusing on boundary spanners in GSCs, the authors build a conceptual framework that highlights cultural antecedents of predispositions toward power-based behaviors and explains the moderating role of cultural intelligence of boundary spanners on behaviors performed.

The authors propose that boundary spanners’ national and organizational cultural values influence predispositions toward applying and accepting power-based behaviors. They also discuss how cultural intelligence moderates the relationship between culturally determined predispositions and power-based behaviors applied by partners. The cultural intelligence of boundary spanners is argued to have a pivotal role in making power-based decisions, resulting in healthier cross-cultural buyer–supplier relationships.

This paper is the first paper to advance an understanding of the cultural antecedents of boundary spanners’ power-based behaviors that are exercised and interpreted by partners in GSCs. Furthermore, the potential role of cultural intelligence in inter-organizational power dynamics and power-based partner behaviors in supply chains has not previously been discussed.

The decision regarding ethics and compliance management (ECM) adoption and its actual implementation is usually deliberated as an important corporate social responsibility (CSR) matter. Building on the strategic choice perspective, this study aims to investigate the forces and mechanisms underlying the link between ECM adoption and its substantial implementation.

The study is based on survey data of multi-national companies (MNCs) in Asia.

The authors find that firms adopt ECM initiatives due to the impact of critical field events coupled with institutional mimesis and the salience of risk reduction. Moreover, reinforced by top management support and ethics transgressions, firms are inclined to engage in sincere ECM implementation.

The study examines important antecedents of ECM adoption and implementation in market MNCs. In doing so, it contributes to the broader CSR literature.

The purpose of this study was to examine the effect of member identity and its dimensions of power, urgency, external legitimacy, internal legitimacy and interest, on satisfaction and behavioural intentions in fitness centres.

Two studies were designed. In Study 1, data were collected from fitness centre members (n = 225) and structural equation modelling used to examine the dimensions of fitness centre member identity and its subsequent effect on satisfaction and behavioural intentions. In Study 2, interviews exploring member identity were conducted with members (n = 9) and managers (n = 7) and a content analysis contrasted their perceptions of power, urgency, internal legitimacy, external legitimacy and interest.

The results of Study 1 support the multidimensional construct of member identity and its positive influence on both satisfaction and behavioural intentions. Satisfaction mediated the relationship between member identity and behavioural intentions. In Study 2, managers and members expressed similar perceptions of the member identity dimensions: low power; urgency is issue-dependent; external legitimacy is recognized; members are perceived as legitimate; and most members exhibit high interest in their membership.

This study provides a deeper understanding of how member identity contributes to long-term relationships between members and fitness centres. It extends the body of consumer behaviour literature in the context of fitness centres.

Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level learning in this field. This paper employs an institutional perspective to analyze how legitimacy for relational contracting has been produced and challenged in Denmark, Finland, Norway and Sweden, including implications for dissemination and learning.

A collaborative case study design is used, where longitudinal accounts of the developments in relational contracting over more than 25 years in four Nordic countries were developed by scholars based in each country. The descriptions are underpinned by literature sources from research, practice and policy.

The countries share similar problem perceptions that have triggered the de-institutionalization of traditional contracting practices. Models and policies developed elsewhere are important sources of knowledge and legitimacy. Most countries have seen pendulum movements, where dissemination of relational contracting is followed by backlashes when projects fail to meet projected outcomes. Before long, however, relational contracting tends to re-emerge under new labels and in slightly new forms. Such a proliferation of concepts presents further obstacles to learning. Successful institutionalization is found to rely on realistic goals in combination with broad competence development at the organizational and industry levels.

In seeking inspiration from other countries, policymakers should go beyond contract models to also consider strategies to manage industry-level learning.

The paper provides a unique longitudinal cross-country perspective on the field of relational contracting. As such, it contributes to the small stream of literature on long-term institutional change in the construction sector.

The purpose of this paper is to examine the current state of mission and vision statements on corporate web sites and to analyze differentiation strategies through the use of online brand personality attributes in order to find if and how the attributes are effectively used to build up a unique corporate identity.

Content analysis is used to investigate similarities and differences between sectors and industries in Switzerland, based on the brand personality scale of Aaker. Also, the paper focuses on the impact of the communication of brand personality elements, in terms of positioning and differentiation, using correspondence analysis.

The claim that companies do present brand personality by frequently communicating respective attributes through mission and vision statements published on their web site are supported. However, top management does not seem to be geared towards industry norms when phrasing the statements, as a considerable similarity in statement content is found across industries. The results show that companies position themselves using their competitors as a frame of reference.

The results may lack generalizability to small and medium‐sized businesses and other industries.

As most companies in the study position themselves using the same attributes and specifically emphasize “competence,” the results include practical implications for the need to develop uniqueness and differentiation by other means.

This paper discovers a gap between the claim that organizations seek uniqueness in their personality attributes and the reality of their involvement in mutual coorientation when defining their identity, forcing them to adapt to each other.