This paper provides an overview of several studies on governmental accounting education. These studies have focused on the lack of attention devoted to the coverage of…
Abstract
This paper provides an overview of several studies on governmental accounting education. These studies have focused on the lack of attention devoted to the coverage of governmental and nonprofit accounting (GNP) topics in business school programs at U. S. colleges and universities. Despite numerous calls for action from a wide array of stakeholders, the research has found only marginal progress in broadening the coverage of governmental accounting at most institutions.
Van V. Miller, Qi Su, Luis A. Perez-Batres and Michael J. Pisani
This paper aims to provide a more inclusive perspective on corporate greenwashing. Major ideas from impression management and transaction cost theory (TCT) helped in evaluating…
Abstract
Purpose
This paper aims to provide a more inclusive perspective on corporate greenwashing. Major ideas from impression management and transaction cost theory (TCT) helped in evaluating the likelihood of greenwashing within the Chinese context.
Design/methodology/approach
The sample consists of 184 Chinese public companies – 104 participating and 80 not participating in China’s green watch (GW) program. Using logistic regression, the analysis illustrates the importance of impression management and TCT as indicators of GW participation.
Findings
GW participation reduced the likelihood of GW firms joining substantive codes of conduct outside the GW program, indicating an important role of impression management and power relationships; a higher level of firm risk is associated with greater GW participation, signaling a higher level of risk tolerance; and higher levels of asset intensity increase the likelihood of GW participation, indicating a TCT connection.
Research limitations/implications
These findings present a strong case for going beyond greenwashing and further exploring the organizations’ multiple motives for sustainability. They “force” the authors to study impression management and greenwashing from a more “human” perspective.
Practical implications
Besides establishing sustainability legitimacy, substantive codes of conduct enhance a firm’s ability to attract capital – impression management behavior falls within the rules of the game to achieve legitimacy and competitive advantage.
Originality/value
This paper provides a complementary explanation for firms engaging in sustainability acts, beyond that offered by the greenwashing concept. It is demonstrated that firms do not necessarily desire to deceive others, but to realistically impress and influence them, most likely in pursuit of corporate objectives.
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Leading occupational stress researchers have highlighted the need for more qualitative research to advance our understanding of occupational stress as a complex and dynamic…
Abstract
Leading occupational stress researchers have highlighted the need for more qualitative research to advance our understanding of occupational stress as a complex and dynamic process. However, qualitative research can be challenging particularly when it involves the exploration of emotive issues such as occupational stress. Although research institutions provide ethical guidelines for the protection and support of research participants, much less emphasis is placed on the impact of such research on the researcher. Yet in qualitative studies of occupational stress, participants often display a range of emotions to a researcher who is expected to be both empathetic and professional in his/her conduct. If qualitative researchers are inadequately prepared for the emotions they may experience in the field and poorly supported through the research process, then they may lose confidence and eschew qualitative research in favor of quantitative work thereby maintaining the status quo in occupational stress research. This chapter draws on both the literature on researcher emotion and the author’s own research experience to explore some of the problems encountered by qualitative researchers, and presents a number of recommendations to support qualitative researchers involved in the study of occupational stress.
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The purpose of this work is to make a distinction between supportive and operative information systems. The overall aim is to find and argue for a methodology approach which is…
Abstract
Purpose
The purpose of this work is to make a distinction between supportive and operative information systems. The overall aim is to find and argue for a methodology approach which is relevant for designing supportive information systems.
Design/methodology/approach
The focus of this work is on the fundamental philosophical conditions for a methodology that can be used for designing supportive information systems. The analyses are founded on works by James G. Miller, John P. van Gigch and C. West Churchman, which means that living systems theory, the metamodeling approach, according to van Gigch, and Churchman's inquiring systems have been used to highlight epistemological considerations that this sketch of a methodology is based on.
Findings
Two kinds of information systems have been stressed: operative and supportive information systems. The differences between them are described and their distinction has been accomplished by using, i.e. Miller's theory. The methodology approach bears a strong resemblance to that of system design, according to van Gigch, and that of interactive planning, according to Russell L. Ackoff. The following phases of a sketch of a methodology for designing supportive information systems have been identified: identification phase, specification phase, design phase, and implementation phase.
Originality/value
The different conditions for designing operative and supportive information systems are described. An epistemological contribution related to the basis for a methodology is given. The value of the paper is that it emphasises that the selection and development of a methodology is not a trivial matter.
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Van Miller, Tom Becker and Charles Crespy
This paper studies the strategies of “E” award winning exporters engaged in manufacturing and demonstrates that there are multiple strategies for achieving success. Cluster…
Abstract
This paper studies the strategies of “E” award winning exporters engaged in manufacturing and demonstrates that there are multiple strategies for achieving success. Cluster analysis is applied to fifty‐seven items that comprise the population of business activities for award‐winning U.S. exporters to Latin America. Four strategies emerge from the cluster analysis and are validated with multiple methods. In addition, the clusters are shown to be consistent with an emerging business strategy typology that until now has ignored exporting. The results offer both a geographical and a conceptual extension of prior work in international business.
Xavier Castañer and Mikko Ketokivi
In this chapter, the authors theorize organizational integration by extending, elaborating, and combining various theoretical perspectives, such as structural contingency theory…
Abstract
In this chapter, the authors theorize organizational integration by extending, elaborating, and combining various theoretical perspectives, such as structural contingency theory, organization economics, and organizational culture. The aim of this study is to provide the foundation for a holistic theory of integration that examines the different relevant facets of integration and a comprehensive set of tools – integrative devices – by which integration can be sought by those who design the organization. To this end, the authors examine the integration challenge that arises from various types of subunit interdependence – pooled, sequential, and reciprocal – and theorize which configurations of integrative devices are more likely to be effective in a given task environment. The authors close by discussing directions for future research on organizational integration.
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Peter A. Stanwick and Larry P. Pleshko
An area that so far has been neglected within organizational theory research is the examination of the relationship of characteristics of the environment, formalized planning, and…
Abstract
An area that so far has been neglected within organizational theory research is the examination of the relationship of characteristics of the environment, formalized planning, and organizational structure, along with their resultant effects on firm performance. This paper examines these relationships based on three environmental dimensions, four design dimensions, and two dimensions of formalized planning used by decision makers within an organization. The results of an empirical investigation suggest that environmental characteristics and organizational design do have an impact on both performance efficiency and performance effectiveness. In addition, interactions of environmental characteristics and organizational design on performance effectiveness were significant.
Chin-Shien Lin, Tzu-Ju Ann Peng, Ruei-Yuan Chang and Van Thac Dang
The purpose of this paper is to reveal the strategic change-related issues by examining the dynamics between external fit and internal fit, as the success of strategic change is…
Abstract
Purpose
The purpose of this paper is to reveal the strategic change-related issues by examining the dynamics between external fit and internal fit, as the success of strategic change is involved in the consideration of both internal and external fit.
Design/methodology/approach
This paper uses regression analysis to analyze the panel data from the electronics companies in Taiwan’s stock market between 2004 and 2011.
Findings
The empirical results show that there is a relationship between internal fit and external fit, and the momentum of internal fit was found as well. Moreover, the impact of the interaction effect of external and internal fit on performance is moderated by external fit.
Originality/value
This research contributes to and extends the current research in both theoretical and practical ways. From a theoretical aspect, this paper considers internal fit and external fit simultaneously and has adopted the profile deviation approach to test their impacts on performance. From a practical aspect, the empirical results have derived implications for managers as to understand the dynamics such as trade-off, momentum and synergy between the two types of strategic fit, which may be helpful for making decision on strategy change.