Leyla Orudzheva and Nolan Gaffney
Research on corporate social responsibility (CSR) continues to proliferate, but why and how multinational enterprises (MNEs) from different parts of the world engage in CSR is…
Abstract
Purpose
Research on corporate social responsibility (CSR) continues to proliferate, but why and how multinational enterprises (MNEs) from different parts of the world engage in CSR is still unclear. The purpose of this study was to investigate whether there are differences in behavior based on the status of the MNE’s home country relative to the host country.
Design/methodology/approach
Applying a social dominance theory (SDT) framework, the authors explain variations in MNE behavior because of perceived hierarchical differences between a MNE’s home country and that of the host country. It is posited that these hierarchical differences trigger a country-of-origin bias that affects stakeholders’ expectations for the MNE, as well as that firm’s response to those expectations. In this integrative conceptual paper, we propose a testable framework derived from a deductive approach that applies the tenets of SDT to predict outcomes of CSR implementation by MNE’s subsidiaries.
Findings
MNEs from less developed countries are subject to lower expectations and engage in self-debilitating behavior, which may hinder their attempts to implement CSR initiatives in more developed countries. Paradoxically, engaging in CSR initiatives could help reduce liability of foreignness and increase chances for competitive advantage.
Practical implications
MNEs from developing countries should be aware of a potential country-of-origin bias affecting decisions on CSR implementation and that could also be detrimental to their competitive advantage when operating in more developed countries. Conversely, MNEs from developed countries should be ready for higher expectations of their CSR initiatives in less developed countries.
Originality/value
This paper strives to contribute to two extant literatures. First, it contributes to the social dominance literature by applying the perspective in the international business context, specifically research on MNE liability of origin. Second, this perspective offers testable propositions on how perceived hierarchies and liability of origin affect firm decision-making, specifically in the context of developing country MNEs. Third, this paper seeks to expand the discussion of MNE subsidiary CSR behavior to account for the relative context of the home and host country.
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Christopher R. Penney, James G. Combs, Nolan Gaffney and Jennifer C. Sexton
Theory predicts that balancing exploratory and exploitative learning (i.e., ambidexterity) across alliance portfolio domains (e.g. value chain function, governance modes…
Abstract
Purpose
Theory predicts that balancing exploratory and exploitative learning (i.e., ambidexterity) across alliance portfolio domains (e.g. value chain function, governance modes) increases firm performance, whereas balance within domains decreases performance. Prior empirical work, however, only assessed balance/imbalance within and across two domains. The purpose of this study is to determine if theory generalizes beyond specific domain combinations. The authors investigated across multiple domains to determine whether alliance portfolios should be imbalanced toward exploration or exploitation within domains or balanced across domains. The authors also extended prior research by exploring whether the direction of imbalance matters. Current theory only advises managers to accept imbalance without helping with the choice between exploration and exploitation.
Design/methodology/approach
Hypotheses are tested using fixed-effects generalized least squares (GLS) regression analysis of a large 13-year panel sample of Fortune 500 firms from 1996 to 2008.
Findings
With respect to the balance between exploration and exploitation within each of the five domains investigated, imbalanced alliance portfolios had higher firm performance. No evidence was found that balance across domains relates to performance. Instead, for four of the five domains, imbalance toward exploration related positively to firm performance.
Originality/value
An alliance portfolio that allows for exploration in some domains and exploitation in other domains appears more difficult to implement than prior theory suggests. Firms benefit mostly from using the alliance portfolio for exploratory learning.
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A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential…
Abstract
Purpose
A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax.
Design/methodology/approach
The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit. These 16 elements come in four groups.
Findings
In Group A, Elements 1‐4 correct for the downward bias in standard sources. In Group B, Elements 5‐10 broaden the concepts of land and rent beyond the conventional narrow perception, while Elements 11‐12 estimate rents to be gained by abating other kinds of taxes. In Group C, Elements 13‐14 explain how using the land tax, since it has no excess burden, uncaps feasible tax rates. In Group D, Elements 15‐16 define some moot possibilities that may warrant further exploration.
Originality/value
This paper shows how previous estimates of rent and land values have been narrowly limited to a fraction of the whole, thus giving a false impression that the tax capacity is low. The paper adds 14 elements to the traditional narrow “single tax” base, plus two moot elements advanced for future consideration. Any one of these 16 elements indicates a much higher land tax base than economists commonly recognize today. Taken together they are overwhelming, and cast an entirely new light on this subject.
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The purpose of this paper is to offer a research note exploring how feminist methodologies could bring new insights into research on gender in the accounting context.
Abstract
Purpose
The purpose of this paper is to offer a research note exploring how feminist methodologies could bring new insights into research on gender in the accounting context.
Design/methodology/approach
The paper applies some central tenets of feminist research methodology to a brief critique of current research on gender and accounting, in order to overcome some of the power relationships inherent within the research and define a more explicitly political research agenda.
Findings
The paper suggests that much research in the accounting is concerned with gender‐as‐a‐variable, rather than being distinctly feminist, thus missing the opportunity to radicalise the agenda. It calls for a wider application of feminist methodology to the accounting context.
Originality/value
This paper offers a brief insight into the discipline of accounting to discuss the interaction of research methodology and gender in this particular environment.
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Ana Teresa Tavares Lehmann and Frederick Lehmann
The paper aims to investigate outward foreign direct investment (OFDI) by Chinese state-owned enterprises (SOEs), aiming to unveil whether the Chinese OFDI policy acted as a…
Abstract
Purpose
The paper aims to investigate outward foreign direct investment (OFDI) by Chinese state-owned enterprises (SOEs), aiming to unveil whether the Chinese OFDI policy acted as a country-specific advantage (CSA) that has been turned by Chinese firms, particularly SOEs, into a firm-specific advantage (FSA).
Design/methodology/approach
Using a data set spanning 18 years (1996-2013) on international mergers and acquisitions (IM&As) by Chinese companies (SOEs and private-owned enterprises – POEs) and drawing on extant literature, the paper systematically compares the behavior of Chinese SOEs and POEs, aiming to identify differences in their behavioral patterns that indicate that SOEs have benefitted more from policy-induced advantages than their private counterparts.
Findings
Among other aspects, significant differences were found regarding the behavior of SOEs vis-à-vis POEs that seem to show that SOEs had greater support from public entities, leading them to close larger deals and purchase more companies/stakes in cash; acquire firms with greater debt (implying higher interest payments); and purchase smaller stakes than POEs (indicating that there are other objectives than control). This lends support to the assumption that Chinese SOEs are “sitting on piles of cash”, and that the availability of capital acted as a CSA that has been transformed into an FSA by the companies involved, notably by SOEs.
Research limitations/implications
The comprehensive and large-scale data set used includes wholly owned SOEs, leaving out of this research partially owned SOEs. The findings of this paper have implications for the discussion on competitive neutrality and for the academic, managerial and public policy debate.
Originality/value
To the best of the authors’ knowledge, this is the only study, to date, that shows systematic differences in financing patterns of OFDI (notably via IM&As) by Chinese SOEs and POEs, among other behavioral characteristics of both types of companies when conducting FDI abroad, linking that to CSAs and FSAs induced by CSAs.
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Amy Maria Tuite, Clodagh Nolan, Jenny Johnston and Maurice Dillon
This study aims to determine whether engagement in a football programme can positively impact the recovery journey of the mental health service users involved from the perspective…
Abstract
Purpose
This study aims to determine whether engagement in a football programme can positively impact the recovery journey of the mental health service users involved from the perspective of the “Kickstart 2 Recovery” (K2R) programme stakeholders. There are many challenges faced by the people with mental health problems, a significant one being social exclusion. Football is a socially valued occupation in Ireland (Moran, 2019) and the K2R programme is an initiative run to combat experiences of isolation and exclusion that those with mental health difficulties may experience.
Design/methodology/approach
A descriptive phenomenological approach was taken to the study with the use of semi-structured interviews as the research method. In total, twenty one interviews were carried out and Braun and Clarke’s (2006) thematic analysis was used to analyse the data.
Findings
Two themes represent the findings of this paper: the need for pathways and social inclusion, connection and flexibility. These reveal that facilitators are focused on supporting recovery but are unsure of how to overcome barriers to social inclusion. Sports partnerships and programme facilitators have a role to play in accessing community resources, challenging social stigma and creating exit pathways from the group.
Originality/value
This study reveals the challenges footballers with mental health difficulties experience when attempting to become more included in their communities and suggestions on how football programmes, such as K2R, could support their inclusion. These findings add to the body of research analysing the issue of social inclusion for people with mental health difficulties.