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Article
Publication date: 16 January 2025

Chris Akroyd, Satoko Matsugi and Yoshinobu Shima

This paper aims to understand the role that the “cultural capital” of managers has on the stability and change of management control systems (MCS) in the subsidiary of a global…

Abstract

Purpose

This paper aims to understand the role that the “cultural capital” of managers has on the stability and change of management control systems (MCS) in the subsidiary of a global corporation.

Design/methodology/approach

A seven-year longitudinal case study was conducted at the US subsidiary of a Japanese-based global corporation. The theoretical concepts of cultural capital and MCS package typology are used to examine how management controls were understood by locally hired employees and expatriate Japanese managers at the case study site.

Findings

The findings show that the managers at the Japanese headquarters transferred an MCS package that had a high level of interdependence between cultural control and results control to their US subsidiary in the 1960s. This MCS package did not influence the behavior of locally hired employees in ways that the Japanese expatriate managers expected; instead, it led to the cultural exclusion of local employees. Even when the Japanese managers were faced with a changing environment, the MCS package did not change. When Japanese managers realized they could not achieve their goals in the USA without local managers, they slowly started to hire mid-career local managers. As the number of local managers increased, the expatriate Japanese managers started to become more aware of the impact of their cultural capital. This has resulted in changes in the MCS package for local managers in the US subsidiary.

Originality/value

This study revealed that even when the strategy of a company and the environment in which it operates changes, an MCS package may not change quickly. The authors show that the cultural capital of managers plays a role in MCS stability and change.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 29 January 2025

Chris Nyland and Kyle Bruce

This study aims to demonstrate that in the latter years of his life, Frederick Winslow Taylor embraced union participation in management decision-making and that interwar US…

Abstract

Purpose

This study aims to demonstrate that in the latter years of his life, Frederick Winslow Taylor embraced union participation in management decision-making and that interwar US Taylor Society members and organized labor extended his support for this endeavor.

Design/methodology/approach

This study engages with primary materials not previously present in the management history literature and secondary works generated by researchers in disciplines commonly ignored by management scholars.

Findings

This study contests the claim that the scientific managers reached out to unions only after Taylor’s death and demonstrates Taylor welcomed union participation in the management of enterprises, held it was necessary to “show” and not merely “tell” unions that scientific management could be “good” for them, that his inner circle and organized labor jointly promoted these propositions within F.D. Roosevelt’s New Deal administration, and that the US union movement was eventually compelled to settle for a form of industrial relations pluralism that limited their participation to bargaining over the conditions of employment and consequently doomed them to a disastrous future.

Practical implications

This study might support trade unionists develop strategies that may dampen employer hostility and thus revitalize the labor movement and assist management studies rediscover insights that once enabled the discipline to evolve beyond the enterprise. The latter is necessary for this study to live in an age when an increasing number of liberal market economies are characterized by austerity and retrenchment.

Originality/value

This study provides new evidence that demonstrates that Frederick Taylor embraced union participation in enterprise management and also that Taylor Society members actually made a significant contribution to Roosevelt’s New Deal labor policies.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 29 January 2025

Shiri Kashi and Yotam Hod

This study aims to address the complexities of fixed and growth mindsets within educational settings and critique traditional assessment methods and interventions used in mindset…

Abstract

Purpose

This study aims to address the complexities of fixed and growth mindsets within educational settings and critique traditional assessment methods and interventions used in mindset research. It aims to develop a comprehensive approach – encompassing methodology, conception and practice – that incorporates mindsets within a broader growth orientation framework.

Design/methodology/approach

This research uses a holistic case study analysis of 14 higher education students, emphasizing their personal growth narratives. A uniquely designed course draws on person- and idea-centered principles that provide a rich environment to facilitate students’ growth. The analytical approach moves beyond standard mindset questionnaires by integrating self-awareness, cognitive biases and personal growth factors into a multidimensional growth orientation framework.

Findings

Results suggest that traditional mindset metrics may be indirectly related to actual growth orientations due to the influence of cognitive biases. This study finds that typical short, focused interventions may fail to reflect true changes in mindset, as they often do not engage with the broader personal growth orientations of the individuals involved.

Originality/value

This research is original in its application of a holistic and comprehensive approach to studying growth in education. By contextualizing mindsets within enriched learning environments that promote deep reflection and knowledge building, it provides new insights into how educational practices and research methodologies can better support authentic and sustained growth in learners.

Details

Information and Learning Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-5348

Keywords

Article
Publication date: 7 February 2025

Karen Banahene Blay, Christopher Gorse, Chris Goodier, Jack Starkey, Seongha Hwang and Sergio Henrique Pialarissi Cavalaro

Reinforced autoclaved aerated concrete (RAAC) panels have been extensively used in the UK since the 1960s as structural roofs, floors and walls. The lack of a longitudinal…

Abstract

Purpose

Reinforced autoclaved aerated concrete (RAAC) panels have been extensively used in the UK since the 1960s as structural roofs, floors and walls. The lack of a longitudinal, objective, consistent defect data capture process has led to inaccurate, invalid and incomplete RAAC data, which limits the ability to survey RAAC within buildings and monitor performance. Therefore, an accurate, complete and valid digital data capture process is needed to facilitate better RAAC performance and defect monitoring. This paper presents the development of an artificial intelligence (AI)-driven RAAC crack defect capture tool for improving the quality of RAAC survey data.

Design/methodology/approach

RAAC crack defect image data were collected, curated and trained. A deep learning approach was employed to train RAAC surveyed defects (cracks) images from two hospitals. This approach mitigated unavoidable occlusions/obstructions and unintended “foreign” objects and textures.

Findings

An automatic RAAC crack identification tool has been developed to be integrated into RAAC survey processes via an executable code. The executable code categorises RAAC survey images into “crack” or “non-crack” and can provide longitudinal graphical evidence of changes in the RAAC over time.

Originality/value

This paper identifies the role of AI in addressing the intrinsic defects data capture issues for RAAC and extends current debates on data-driven solutions for defect capture and monitoring.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 14 November 2024

Iin Mayasari, Handrix Chris Haryanto, Handi Risza and Gancar Premananto

The study analyzes brand love in local eco-hijab fashion (LEHF) by discussing the value of collectivism, fashion consciousness, environmental value, religiosity and brand…

Abstract

Purpose

The study analyzes brand love in local eco-hijab fashion (LEHF) by discussing the value of collectivism, fashion consciousness, environmental value, religiosity and brand advocacy. LEHF becomes the trend pursued by consumers, so this can create market opportunities to optimize marketing strategies. The focus on LEHF in a sustainable fashion would allow local businesses to develop local values-based companies. This study uses the value attitude-behavior model to analyze data.

Design/methodology/approach

This research uses a quantitative survey to obtain data. The questionnaire is spread to 300 respondents with a purposive sampling approach, especially respondents who have worn LEHF.

Findings

This study shows that collectivism values, fashion consciousness, environmental values and religiosity influence brand love, while brand love influences brand advocacy related to LEHF. On the other hand, consumers are the target market with a fashion consciousness to follow the trend of hijab clothes. This also shows they wear clothes to fulfill religious values while prioritizing the latest styles.

Research limitations/implications

Since this study focuses on LEHF, this product is only relevant to hijab fashion. This takes into account the potential of Muslim-dominated Indonesian society. The fashion category can be enlarged to include more local products in future studies. A large selection of goods may promote greater use of regional interests.

Practical implications

For business actors, particularly micro and medium firms that are just starting to grow to support the local hijab fashion industry company, this research has managerial implications. This presents a chance for business actors to improve the local economy and opens doors for establishing more employment possibilities. The growth of the regional hijab fashion market offers an opportunity to satisfy the demands of customers who favor regional goods. Brand love in LEHF may foster business revenue growth and help local firms compete favorably with international brands. Marketers for LEHF are anticipated to intensify their efforts to advance socialism, the environment and fashion sensibility. Additionally, LEHF marketers emphasize the importance of religiosity when promoting their products to the target population. Marketers are also aware that the study’s environment is Indonesia, which has 90% Muslim population. Marketers have an excellent opportunity to maximize this scenario.

Social implications

This study also had social implications. The goal of producing locally made eco-hijabs is to benefit nearby communities and the environment. This aligns with the more general objectives of ethical and sustainable fashion. Sustainable methods are used in production, such as using eco-friendly colors, water conservation and waste reduction. Sustainable manufacturing methods are designed to reduce their adverse effects on the environment and encourage ethical production. Empowerment and community engagement may be involved in the manufacturing of locally-made eco-hijabs. This can entail educating and hiring regional craftspeople or incorporating neighborhood residents in manufacturing.

Originality/value

The study focuses on religiosity and environmental value to further analyze its influence on LEHF. The context of the products analyzed in this study is LEHF, which prioritized local production and strengthened local wisdom through pro-environment. The study used the VAB (value, attitude, behavior) model to analyze the concept.

Details

Journal of Islamic Marketing, vol. 16 no. 3
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 8 October 2024

Marlene S. Neill, Rosalynn A. Vasquez, Sharee L. Broussard and Chris M. Gent

This study aims to examine the impact of the Accreditation in Public Relations (APR) certification on the leader development of US diverse practitioners.

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Abstract

Purpose

This study aims to examine the impact of the Accreditation in Public Relations (APR) certification on the leader development of US diverse practitioners.

Design/methodology/approach

The study involved six online focus groups with 64 APRs who identified as diverse practitioners and APR chairs who supported and mentored diverse candidates.

Findings

Diverse practitioners identified specific knowledge, skills and abilities (KSAs) that they developed through the APR study process, which are consistent with those desired in leaders such as technical, relationship management and conceptual skills. Not only did diverse practitioners become more strategic thinkers and skilled in the public relations planning process, but they also were promoted or hired into management positions. Effective mentors were key to their success. These findings confirm that the APR can be a form of leader development for diverse public relations practitioners that opens doors to management positions. However, employers need to provide instrumental support for diverse practitioners to be successful, such as covering costs associated with the exam, providing study time and supporting their membership in professional associations.

Originality/value

Based on the theoretical framework of self-efficacy and a lifelong learning mindset, the study reveals the value of the APR in preparing diverse practitioners for leadership roles, which can be a resource to address the gap in diverse leaders in the public relations industry.

Details

Corporate Communications: An International Journal, vol. 30 no. 1
Type: Research Article
ISSN: 1356-3289

Keywords

Book part
Publication date: 24 January 2025

David Lipson

The multiplicity of the late-night television offer is a recent phenomenon. In the late 1940s, TV was still in its experimental stage and programming was limited to certain hours…

Abstract

The multiplicity of the late-night television offer is a recent phenomenon. In the late 1940s, TV was still in its experimental stage and programming was limited to certain hours of the day. How then did late-night evolve from one dominant program to the cornucopia that exists today? To what extent did the progressive fragmentation of the media environment contribute to this exponential growth in late-night programs? To answer these questions, this chapter will look closely at three phases of late-night history: the ascendance of The Tonight Show during the Johnny Carson era, Johnny's succession when two princes vied for his late-night throne, and then finally the latest developments where a new generation of late-night royalty, which I refer to as The House of Stewart, would emerge with a plethora of shows. Simultaneously, this chapter will also delve into the media context during each phase which became increasingly fragmented leading to an explosion of new ways of experiencing television.

Details

Fragmented Powers
Type: Book
ISBN: 978-1-83608-412-9

Keywords

Case study
Publication date: 24 January 2025

Boris Urban and Stephanie Althea Townsend

At the end of the case discussion, students should be able to trace the journey of launching a start-up by evaluating how opportunities and hurdles can be navigated throughout the…

Abstract

Learning outcomes

At the end of the case discussion, students should be able to trace the journey of launching a start-up by evaluating how opportunities and hurdles can be navigated throughout the international entrepreneurial process; assess the increasing trend towards internationalisation for start-ups and identify a range of factors contributing to the growth in global entrepreneurship; formulate an argument highlighting the role of the networking and partnerships when adopting a global strategy; propose how a firm could develop a unique mix of resources to obtain a sustained competitive advantage globally against other firms; and make an informed decision regarding various issues that entrepreneurs need to consider when going global and analyse how they can effectively deal with a crisis they may face.

Case overview/synopsis

Oryx Desert Salt is sourced from ancient, unpolluted, sustainable underground salt lakes in the pristine and remote uninhabitable Kalahari semi-desert of South Africa. Samantha Skyring is the founding CEO of Oryx Desert Salt. Her inspiration for the name was her 120-km, one-week walk through the Namib Desert in 2000, when she had several close encounters with the Oryx Gazelle, becoming the symbol of that Kalahari experience. Oryx products currently feature on the tables of between 1,500 and 2,500 local restaurants country-wide, and in the retail sector, Oryx salt is on the shelves of about 1,000 stores of retailers, plus in several health shops and deli’s countrywide. Regarding the business’s global footprint, Oryx Desert Salt currently exports to 23 countries and is also available on Amazon.com. Notwithstanding that Samantha Skyring has succeeded in making Oryx Desert Salt the well-known local household brand she had intended; she is contemplating greater international expansion and reach. She has envisioned Oryx salt to become a respected global household brand, in the same way Himalayan pink salt gained popularity worldwide as a gourmet salt. Given Samantha’s challenge of finding suitable speciality distributors in the different countries to help get her product in restaurants and retail, what would be the best approach to achieve her vision of becoming a global brand? To what extent could she capitalise and leverage various resources to further globalise Oryx’s business operations? How could she ensure that the extent and diversity of global reach provides Oryx Desert Salt with a sustained competitive advantage?

Complexity academic level

Master of Business Administration (MBA), Master of Management, Executive Education

Supplementary material

Teaching notes are available for educators only.

Subject code

CSS 3: Entrepreneurship.

Article
Publication date: 22 March 2024

Yasmine Chahed, Robert Charnock, Sabina Du Rietz Dahlström, Niels Joseph Lennon, Tommaso Palermo, Cristiana Parisi, Dane Pflueger, Andreas Sundström, Dorothy Toh and Lichen Yu

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production…

Abstract

Purpose

The purpose of this essay is to explore the opportunities and challenges that early-career researchers (ECRs) face when they seek to contribute to academic knowledge production through research activities “other than” those directly focused on making progress with their own, to-be-published, research papers in a context associated with the “publish or perish” (PoP) mentality.

Design/methodology/approach

Drawing broadly on the notion of technologies of humility (Jasanoff, 2003), this reflective essay develops upon the experiences of the authors in organizing and participating in a series of nine workshops undertaken between June 2013 and April 2021, as well as the arduous process of writing this paper itself. Retrospective accounts, workshop materials, email exchanges and surveys of workshop participants provide the key data sources for the analysis presented in the paper.

Findings

The paper shows how the organization of the workshops is intertwined with the building of a small community of ECRs and exploration of how to address the perceived limitations of a “gap-spotting” approach to developing research ideas and questions. The analysis foregrounds how the workshops provide a seemingly valuable research experience that is not without contradictions. Workshop participation reveals tensions between engagement in activities “other than” working on papers for publication and institutionalized pressures to produce publication outputs, between the (weak) perceived status of ECRs in the field and the aspiration to make a scholarly contribution, and between the desire to develop a personally satisfying intellectual journey and the pressure to respond to requirements that allow access to a wider community of scholars.

Originality/value

Our analysis contributes to debates about the ways in which seemingly valuable outputs are produced in academia despite a pervasive “publish or perish” mentality. The analysis also shows how reflexive writing can help to better understand the opportunities and challenges of pursuing activities that might be considered “unproductive” because they are not directly related to to-be-published papers.

Details

Accounting, Auditing & Accountability Journal, vol. 38 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 30 November 2023

Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

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Abstract

Purpose

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

Design/methodology/approach

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Findings

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

Originality/value

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

Details

Journal of Accounting Literature, vol. 47 no. 5
Type: Research Article
ISSN: 0737-4607

Keywords

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