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The purpose of this paper is to model SME board configurations and then to examine empirically their diversity. Polarity in corporate board research around two primary tasks (control and service/strategy), neither captures comprehensively the range of SME board types, based on what they actually do, nor elucidates how boards configure and why. SME heterogeneity is problematic for understanding how the triumvirate of power and control – owners, directors and executives – governs in such firms.

Survey research is used to examine 186 French private SMEs. Factorial and cluster analyses are used to classify board configurations according to board task performance.

Results reveal six different board types among small firms. The findings indicate that both organisational and board design need to be adjusted to align with the differentiation between the ownership and the management, and between the ownership and the directorship. The greater the differentiation between these power/control functions in response to increased internal and/or external contingencies, the more varied will be the board’s portfolio of tasks, with implications for the director capabilities and board competence.

The research extends SME board governance theory and practice by bringing greater clarity to the field of board task performance in SMEs. It provides insights into explicit board task-related configurational behaviour through recognising the degree of differentiation between the triumvirate power/control functions at the apex of the small firm. SME boards in the sample show not just a single configuration but a combination from a portfolio of tasks with different emphases on each according to their circumstances. This finding implies that a particular type of board may select a task, or set of tasks, from the portfolio, depending on the nature of the SME in terms of its proximity – whether it is characterised more by specificity or by denaturation. Further research is needed to understand the variation in these configurations over time in response to internal and external contingencies and what board emphases and processes are involved in transitioning through these evolutions.

The findings are important because the extent of knowledge about what the configuration comprises will determine how effectively a board will execute its tasks. This knowledge is useful in helping boards place emphasis on how best to concentrate their efforts on creating value for the SME, by selecting an effective combination of tasks from a given board configuration depending on their circumstances.

The research extends SME board governance theory and practice by bringing greater clarity to the field of board task performance in SMEs. It provides insights into explicit board task-related configurational behaviour through recognising the degree of differentiation between the triumvirate power/control functions at the apex of the small firm.

In accounting, several studied Arab countries are keen to acquire the dominant Western thinking categories that justify and normalize the exerted domination, especially when it comes to globalized practices. This paper aims to challenge this assumption by examining the dynamics of globalization and its effects through new theoretical perspectives and through new empirical terrain.

It builds on the concept of “globalization from below”, which emerges from the network of individual development of daily routines, systems and practices, far from international institutions pressure. It uses social representation theory to inform the centrality of a particular social group. The study uses a survey, which was on a sample group of 214 Tunisian public accountants and uses the hierarchical evocation method and an attitudinal scale.

The results are twofold: first, Tunisian public accounts lack a stable and common understanding to globalization; second, there are ambivalent positive/negative attitudes towards globalization among accounting professionals.

The dynamic Tunisian context, along with the absence of a stable collective meaning to the concept of globalization among accountants, shows the complexity of such cases, vacillating between international institutions’ domination and the emergence of emancipatory accounting practices inspired by and developed for local socioeconomic entities, if supported by specific factors.

This paper aims to address the tango market as a social institution by building on the notion of “globalization from below” as well as social capital theory to understand the market's dynamics as a part of the Barcelona grey economy and as one that supports immigration settlement and integration.

The authors began with participant observation that helped the authors to capture the essence of the market, to observe the behaviours of the participants and then to interview different actors. For more than a year (October 2011-December 2012), the authors frequented various tango dancing floors and also attended different tango classes. The authors concentrated the interviews during the first quarter of 2013 (January-March). The authors conducted 15 recorded interviews with distinct categories of supplier to the tango market.

The authors demonstrate how the resulting social exclusion is the raison d'être of globalization from below, through a cross-cultural symbiotic relationship. Moreover, the authors examine the causes of informal market relations and their impact on the nature of interactions among market participants.

The tango in Barcelona is made up of a series of individual exchanges and transactions that create a functioning and ordered system. Economically speaking, it can be assumed as an emergent market. But this market is deeply embedded in a social and political context making it a social institution constructed in culturally specific ways. The local socio-political context opens the door to corruption, although not necessarily to breaking the law, allowing the market agents to remain within the system and “dance” with it. Their disobedience to the rule creates disorder but allows them to recreate a specific order.

Within the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy.

This study employs a qualitative approach. We collected data from 1999 to 2015 and conducted 15 semi-structured interviews. One of the researchers was active in the field for two years and participated in carbon accounting events in France as a “participant observer”.

Our research contributes to an understanding of the dynamic professionalization process in which the different actors mobilize both creative work and sabotage work. We further theorize how nascent professions structure their project around knowledge, identity and boundary work. At the same time, we develop the notion of sabotage work, which is comprised of two sub-categories of institutional work: counter-work and the absence of work.

To our knowledge, this is one of the first attempts to analyse the birth of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions.

This paper aims to scrutinise the concept of “African Management” that increasingly fuels the debate on the management research of African organizations. Indeed, while management research in African context is all but invisible in management literature, the notion of “African management” emerges through a piecemeal corpus of literature that has arisen in response to the exclusion and marginalisation of Africa in the broad field of management literature. The idea underlying this reasoning is that the Western management model prevailing so far in Africa is inadequate because of cultural considerations. However, what is meant by “African management” still remains unfamiliar to both researchers and practitioners.

The authors conduct a selective review of the fragmented “African management” literature to identify directions it follows. This is carried out through an analytical framework aiming at investigating the usability of the “African management”.

The paper identifies the key elements underlying the “African management” narrative. It also articulates these elements within a frame which represents an unprecedented attempt to render advocacy of “African management” more insightful.

The vibrant economic trends of Africa and its forthcoming dynamics are on the spotlight. At the same time, this upturn raises again a central concern about African societies’ development in which organisations are expected to play a pivotal role. Yet the paucity and fragmented nature of the current state of “African management” research do not enable either practitioners or academics to get a deep understanding of African organisations. This article constitutes a major contribution by setting up a scheme of identifying convincingly the analytical parameters that really count in African organisations.

Cities are key actors in the fight against climate change. They have developed integrated strategies harnessing the power of information and communication technologies (ICT) as part of the move towards smart(er) cities. In spite of our knowledge of the role of technological infrastructure in tackling climate change, the role of governance mechanisms to actively pursue environmental sustainability is often understated. Therefore, the purpose of this paper is to analyse governmentality mechanisms developed by a small town in Europe to render energy savings and new energy sources visible and to create new identities with which the citizen and other cities could then identify with, thereby participating in the fight against climate change.

Data were gathered through non-participant observation, interviews and access to internal data from the city’s energy control project.

The outcome of these governmentality mechanisms was to create two new identities: the “good citizen”, responsible to lower his impact on climate change, and the “model city”, a laboratory that would serve as a guide for future policies to tackle climate change at the city level. While the “model city” was successful and identification happened with other small cities taking example from it, the “good citizen” failed and inhabitants did not identify with this role model that was defined for them as a way to participate in the fight against climate change.

This case study is a concrete example, based on a longitudinal study, of a city’s strategy and actions on climate change. Other small cities will be able to use this case study to gauge their possibilities for action on climate change. Notably, it is an example of how a network of mechanisms can achieve results in CO₂ emissions reduction. It also demonstrates the difficulty to enrol citizens into an environmental sustainability scheme.

This paper has implications for how climate change can be tackled in rural areas by small cities. While the role of organizations and large cities (e.g. C40 city network) has been acknowledged, there is a possibility for smaller local actors to act upon grand challenges with local strategies and their own governmentality mechanisms.

The case study contributes to the literature on cities, bringing new insights into how they can become actors of climate change beyond acting on internal controls, and the literature on governmentality by demonstrating how mechanisms can act upon a population without being calculative.

The purpose of this paper is to examine the impact of the mandatory adoption of eXtensible Business Reporting Language (XBRL) on firm’s stock liquidity.

Using a random-effects model, this study examines the impact of the mandatory adoption of XBRL (ADOPXBRL) on firm’s stock liquidity of 980 companies pertaining to 13 countries for a period from 2000 to 2016.

This paper finds that the mandatory ADOPXBRL affects negatively and significatively Amihud’s (2002) illiquidity ratio. Therefore, mandatory XBRL adoption enhances the firm’s stock liquidity. In addition, this paper finds that the impact of the mandatory ADOPXBRL on firm’s stock liquidity is more pronounced in civil law countries than in common law countries.

This paper contributes to the literature on the advantage of XBRL especially for the civil law countries by examining the impact of the mandatory ADOPXBRL on firm’s stock liquidity.

This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL.

The authors analysed data from the first three years of KAM reporting in Jordan (2017–2019) for 194 public listed Jordanian companies to examine the relation between the number of KAMs and the ARL, taking into account several control variables related to the Jordanian context.

This study found that there is no statistically significant relation between the number of KAMs reported by Jordanian audit firms and their ARLs, suggesting that the KAM reporting in Jordan is somewhat superficial, with the selection of what is actually reported as a KAM not directly related to the efforts needed to deal with its concerns. However, this study also found statistically significant positive relations between the ARL and each of audit fees, audit firm size, the issuance of a qualified audit opinion and company leverage and a statistically significant negative relation between the ARL and company profitability.

This is one of the very few studies to cover the potential relation between KAM reporting and the ARL. In a developing country context characterised by limited demand for an external audit of high quality, this study finds that auditors may decouple on their reporting of KAMs by not actually making significant efforts to deal with them.