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Article
Publication date: 26 March 2021

Silvana Costantini, Jon G. Hall and Lucia Rapanotti

The paper aims to provide methodological support for hybrid project management, in which the discipline of predictive methodologies combines with the flexibility of adaptive ones…

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Abstract

Purpose

The paper aims to provide methodological support for hybrid project management, in which the discipline of predictive methodologies combines with the flexibility of adaptive ones. Specifically, the paper explores the extent complexity and volatility dimensions of organisational problems inform choices of PM methodologies both theoretically and in current practice, as a first step towards better methodological support for hybridisation.

Design/methodology/approach

The paper takes a mixed method approach, including both secondary research and primary research with practitioners. Primary research consists of a small scale survey (n = 31) followed by semi-structured interviews, with findings triangulated against secondary evidence.

Findings

The paper provides empirical insights on how complexity and volatility of organisational problems can inform hybrid project management practices. Specifically, it suggests a mapping between volatility and complexity dimensions and predictive and adaptive risk controls as a first step towards the systematisation of hybrid combinations in projects.

Research limitations/implications

Due to the small participant sample, the research results may lack generalisability.

Practical implications

The paper includes implications for the development of methodological support for setting up hybrid projects in practice.

Originality/value

The paper addresses a gap acknowledged both in the literature and by practitioners.

Details

International Journal of Managing Projects in Business, vol. 14 no. 5
Type: Research Article
ISSN: 1753-8378

Keywords

Available. Open Access. Open Access
Article
Publication date: 19 June 2023

Francesco Scarpa and Silvana Signori

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a…

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Abstract

Purpose

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

Design/methodology/approach

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

Findings

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

Practical implications

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Social implications

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

Originality/value

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

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