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Article
Publication date: 7 November 2024

Maryam Safari and Victor Gekara

The purpose of this study is to investigate, through the application of a decoupling conceptual framework, why seemingly appropriate workplace gender strategies may not yield the…

Abstract

Purpose

The purpose of this study is to investigate, through the application of a decoupling conceptual framework, why seemingly appropriate workplace gender strategies may not yield the desired results. In doing so, the authors address two key questions: how and why have seemingly comprehensive gender equality–related strategies failed to eradicate workplace gender inequality, and how can implementing these strategies be more effective?

Design/methodology/approach

The authors use a qualitative approach to examine a case study organization within the public sector. This involves a combination of document analysis, semistructured interviews and focus groups. The authors use a unique data set to investigate the effectiveness of implementing a socially oriented strategy related to gender equality.

Findings

The findings highlight different approaches in the implementation of gender equality strategies compared to those aligned with core business objectives. This study also identifies techniques for bridging the gender equality strategy–practice gap, offering significant implications for both policy and practice.

Research limitations/implications

This research is subject to common limitations associated with case studies, interviews and focus groups.

Originality/value

Despite the growing awareness and increased focus on eliminating workplace gender inequality, it remains a “wicked problem” due to its global pervasiveness and the complexity of its causes, manifestations and implications. This issue continues to present itself in various forms across numerous sectors and organizations, despite decades of concerted efforts by multiple stakeholders, including governments, nongovernmental organizations, businesses and society at large. In this paper, the authors investigate the reasons for such slow progress and argue that this issue is less related to the appropriateness of existing gender strategies and more a result of the ineffective implementation of these strategies.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 18 November 2024

Germán Rojas-Cabezas, Ronald Mora-Esquivel, Nicolas Márquez, Susana Chacón-Espejo, Victor Nocetti-Núñez and Juan Carlos Leiva

This study examines the relationships between green management, perceived barriers to sustainability and innovation performance in Latin American SMEs and how formal and informal…

Abstract

Purpose

This study examines the relationships between green management, perceived barriers to sustainability and innovation performance in Latin American SMEs and how formal and informal institutional factors influence these relationships.

Design/methodology/approach

The study used a dataset collected by Iberoamerican small and medium-sized enterprises (SMEs) Observatory in 2022 and included 15 country-specific indicators for Latin American countries published in international data sources to address the formal and informal institutional contexts. Accordingly, the final sample comprises 11,319 SME observations from 16 countries. The analysis involved three phases. First, an R-Type Exploratory Factor Analysis (EFA). Second, a cluster analysis. Third, a testing of the mediation theoretical model between the groups identified in the second study. To this purpose, the analysis included a multigroup analysis for covariance structure by three-stage procedures conducting structural equation modeling (SEM).

Findings

The results revealed that both formal institutions (such as government policies and regulations) and informal institutions (such as social norms and cultural values) have a positive impact of green management practices on innovative outcomes in SMEs. However, the magnitude of this impact varies depending on the level of country-specific performance of the context. Additionally, the perceived barriers to sustainability do not play an intermediary role in this relationship within both institutional contexts. However, the effect of perceived barriers to sustainability on SMEs' innovation performance is diminished in the informal institutional context.

Originality/value

These conclusions provide valuable insights for policymakers seeking to promote sustainable development in Latin America, highlighting the importance of institutional support in fostering SMEs' adoption of ecological practices.

Propósito

Este estudio examina la relación entre la gestión verde, las barreras percibidas a la sostenibilidad y el rendimiento de la innovación en las PYME latinoamericanas y cómo los factores institucionales formales e informales influyen en esta relación.

Diseño/metodología/enfoque

El estudio utilizó un conjunto de datos recogidos por el Observatorio Iberoamericano de la PYME y se incluyó 15 indicadores de desempeño de países de América Latina publicados en fuentes de datos internacionales para abordar los contextos institucionales formales e informales. Por consiguiente, la muestra de datos final del estudio lo conforman 11,319 observaciones de Pymes de 16 países. El análisis incluyó tres fases. En primer lugar, un análisis factorial exploratorio. Segundo un análisis de conglomerados o clústeres. En tercer lugar, una prueba del modelo teórico de mediación entre los grupos identificados en el segundo estudio. Para ello, el análisis incluyó un análisis multigrupo para la estructura de covarianza mediante un procedimiento de tres etapas por medio de un modelado de ecuaciones estructurales.

Resultados

Los resultados revelaron que tanto en las instituciones formales (como las políticas y normativas gubernamentales) como en las informales (como las normas sociales y los valores culturales) las prácticas de gestión verde influyen positivamente en desempeño innovador. Sin embargo, la magnitud de este impacto varía según el nivel de desempeño del contexto de estos países. Además, el estudio mostró que las barreras percibidas a la sostenibilidad no tienen un papel de mediación en esta relación, en ambos contextos institucionales. Finalmente, se observó que el efecto de las barreras percibidas a la sostenibilidad sobre el desempeño innovador disminuye en el contexto institucional informal.

Originalidad

El trabajo aporta valiosas ideas para los responsables políticos que buscan promover el desarrollo sostenible en América Latina, destacando la importancia del apoyo institucional para fomentar la adopción de prácticas verdes por parte de las pymes.

Article
Publication date: 25 October 2024

Víctor Cancino Cancino, Jesus Juyumaya and Germán Rojas-Cabezas

This study aims to validate the 17-item Utrecht Work Engagement Scale (UWES-17) within Public Primary Healthcare Centers, addressing the need for a reliable measure of work…

Abstract

Purpose

This study aims to validate the 17-item Utrecht Work Engagement Scale (UWES-17) within Public Primary Healthcare Centers, addressing the need for a reliable measure of work engagement among health workers.

Design/methodology/approach

This study conducted a validity and reliability analysis of the UWES-17 among community health workers in Chile, exploring its psychometric properties and structure, focusing on its three-factor structure and examining the causal relationships between work engagement dimensions.

Findings

The UWES-17 demonstrated a valid and reliable three-factor structure among Chilean health workers, with a significant construct dependence among its dimensions –vigor, dedication and absorption – highlighting their interrelated nature.

Research limitations/implications

While validated for community health workers in Chile, the UWES-17’s applicability across healthcare settings and professions warrants further investigation.

Practical implications

The validated UWES-17 can guide human resource practices in assessing and enhancing work engagement among health workers, potentially improving employee well-being and performance.

Social implications

Addressing work engagement and burnout among health workers is vital for a resilient healthcare system. This validated measure contributes to efforts to improve health worker well-being and healthcare service quality.

Originality/value

This study contributes a validated measure of work engagement specifically tailored to public primary healthcare centers, offering valuable insights for future research on health workers' well-being and performance. This research enhances the understanding of organizational dynamics within public healthcare settings.

Details

International Journal of Health Governance, vol. 29 no. 4
Type: Research Article
ISSN: 2059-4631

Keywords

Open Access
Article
Publication date: 18 April 2024

Iryna Alves, Bruno Gregório and Sofia M. Lourenço

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by…

1388

Abstract

Purpose

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Design/methodology/approach

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

Findings

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

Originality/value

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 3 June 2024

Frank Nana Kweku Otoo

A learning-focused culture promotes creativity, innovativeness and the acquisition of novel insights and competencies. The study aims to explore the relationship between human…

Abstract

Purpose

A learning-focused culture promotes creativity, innovativeness and the acquisition of novel insights and competencies. The study aims to explore the relationship between human resource development (HRD) practice and employee competencies using organizational learning culture as a mediating variable.

Design/methodology/approach

Data were collected from 828 employees of 37 health care institutions comprising 24 (internationally-owned) and 13 (indigenously-owned). Construct reliability and validity was established through a confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.

Findings

Data supported the hypothesized relationships. The results show that training and development and employee competencies were significantly related. Career development and employee competencies were significantly related. Organizational learning culture mediates the relationship between training and development and employee competencies. However, organizational learning culture did not mediate the relationship between career development and employee competencies.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s health care focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers to policy makers and stakeholders of health care institutions in developing system-level capacities that promote continuous learning and adaptive learning cultures to ensure sustainability and competitive advantage.

Originality/value

By evidencing empirically that organizational learning culture mediates the relationship between HRD practices and employee competencies the study extends the literature.

Details

African Journal of Economic and Management Studies, vol. 15 no. 4
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 29 October 2024

Mary G. Schoonmaker, HeatherJean MacNeil and Maura McAdam

This paper investigates the intersectionality of entrepreneurial masculinity within the context of venture accelerators. As such, it aims to shed light on how intersecting factors…

13

Abstract

Purpose

This paper investigates the intersectionality of entrepreneurial masculinity within the context of venture accelerators. As such, it aims to shed light on how intersecting factors influence the construction and expression of masculinity among male entrepreneurs in venture accelerators.

Design/methodology/approach

This research is based on an in-depth analysis of four distinct accelerator cohort groups, employing a semi-structured interview approach. Interviewees were conducted with four accelerator managers and 52 male accelerator participants across four distinct accelerator cohort groups. Such a methodological choice is deemed instrumental in unravelling the nuanced dynamics within accelerator environments and their implications on hegemonic masculinity.

Findings

This study elucidates the nuanced ways in which men navigate the venture accelerator landscape. The findings revealed that the accelerator environment facilitated the reinforcement of traditional masculine behaviours. Whilst diversity was ostensibly valued, its acceptance decreased if it posed a challenge to male dominance or stereotypical masculine traits. Indeed, there was marginalisation of nontraditional expressions of masculinity, leading to a sense of “othering”.

Originality/value

By integrating intersectionality theory into the examination of masculine dynamics within venture accelerator contexts, this study expands current understanding of venture accelerator environments and their effects on both traditional and nontraditional forms of hegemonic masculinity. In particular, we highlight the impact of non-intersectional institutional norms on male entrepreneurs who deviate from traditional stereotypes. As such, we advance the understanding of venture accelerators by examining how they perpetuate and reinforce traditional masculine norms, even in environments that strive for diversity.

Details

International Journal of Gender and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-6266

Keywords

Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 February 2024

Shinta Amalina Hazrati Havidz, Esperanza Vera Anastasia, Natalia Shirley Patricia and Putri Diana

We investigated the association of COVID-19 indicators and economic uncertainty indices on payment-based system cryptocurrency (i.e. Bitcoin, Ripple and Dogecoin) returns.

Abstract

Purpose

We investigated the association of COVID-19 indicators and economic uncertainty indices on payment-based system cryptocurrency (i.e. Bitcoin, Ripple and Dogecoin) returns.

Design/methodology/approach

We used an autoregressive distributed lag (ARDL) model for panel data and performed robustness checks by utilizing a random effect model (REM) and generalized method of moments (GMM). There are 25 most adopted cryptocurrency’s countries and the data spans from 22 March 2021 to 6 May 2022.

Findings

This research discovered four findings: (1) the index of COVID-19 vaccine confidence (VCI) recovers the economic and Bitcoin has become more attractive, causing investors to shift their investment from Dogecoin to Bitcoin. However, the VCI was revealed to be insignificant to Ripple; (2) during uncertain times, Bitcoin could perform as a diversifier, while Ripple could behave as a diversifier, safe haven or hedge. Meanwhile, the movement of Dogecoin prices tended to be influenced by public figures’ actions; (3) public opinion on Twitter and government policy changes regarding COVID-19 and economy had a crucial role in investment decision making; and (4) the COVID-19 variants revealed insignificant results to payment-based system cryptocurrency returns.

Originality/value

This study contributed to verifying the vaccine confidence index effect on payment-based system cryptocurrency returns. Also, we further investigated the uncertainty indicators impacting on cryptocurrency returns during the COVID-19 pandemic. Lastly, we utilized the COVID-19 variants as a cryptocurrency returns’ new determinant.

Details

International Journal of Social Economics, vol. 51 no. 11
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 6 October 2023

Alexandra Pliakoura, Grigorios Beligiannis, Athanasia Mavrommati and Achilleas Kontogeorgos

The purpose of this paper is to evaluate the perceptions of young agricultural entrepreneurs (agripreneurs, as a neologism, from now on), to understand what they consider as…

Abstract

Purpose

The purpose of this paper is to evaluate the perceptions of young agricultural entrepreneurs (agripreneurs, as a neologism, from now on), to understand what they consider as determinants in achieving entrepreneurial success in accordance with their type of farming.

Design/methodology/approach

This study uses primary data collected through a questionnaire, among 222 young agripreneurs who are active in lowland, semi-mountainous and mountainous regions of western Greece.

Findings

The approach used provided a clear evidence that perceived characteristics, such as internal funding and level of education/training, have a significant relationship with the perception of young agripreneurs’ success (YAS). Also, the perception of young agripreneurs for success varies by the type of farming. Crop production agripreneurs have a significantly higher need for participation in Producer Groups than in livestock production ones. Alternatively, gender, presents a significant relationship only with livestock production agripreneurs’ success.

Practical implications

The results of this study could help to design appropriate policy instruments and at the same time, promote and foster entrepreneurship on the one hand and provide suggestions for young agripreneurs to create sustainable new ventures on the other hand.

Originality/value

This study is original and valuable in the sense that provides the practical implications for understanding the entrepreneurial success and sustainability in a very critical segment of the agricultural sector.

Details

Management & Sustainability: An Arab Review, vol. 3 no. 4
Type: Research Article
ISSN: 2752-9819

Keywords

Article
Publication date: 14 May 2024

Manuel Cuadrado-García, Maja Šerić and Juan D. Montoro-Pons

This paper aims to analyze the relationship between watching dance and mood enhancement considering potential differences across gender and age brackets.

Abstract

Purpose

This paper aims to analyze the relationship between watching dance and mood enhancement considering potential differences across gender and age brackets.

Design/methodology/approach

Exploratory research was undertaken through a personal survey, using a structured questionnaire on a large sample of young participants between 18 and 35 years old, split into generational cohorts (Millennials or Generation Y and Centennials or Generation Z). Quota sampling (gender and age) was the method used to select respondents.

Findings

Results show that after watching dance, more positive mood changes were observed in general. However, they were stronger among women and younger Millennials. These findings are important as they open a new area of study; show the effects of culture on people; and help design programming strategies to enlarge audiences.

Originality/value

The effects of specific forms of arts and cultural participation on people’s moods have been analyzed from a diversity of disciplines. In the case of dance, studies have tested this relation among practitioners (active participants) but not among viewers (attendees) as this paper does.

Details

Arts and the Market, vol. 14 no. 2/3
Type: Research Article
ISSN: 2056-4945

Keywords

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