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…
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
Keywords
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…
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.