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Article
Publication date: 7 June 2013

Xin‐min Peng and Dong Wu

Global production networks (GPN) propel process and product upgrading of the latecomer firm (LCF), promoting its present operating efficiency on one hand, but, on the other hand…

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Abstract

Purpose

Global production networks (GPN) propel process and product upgrading of the latecomer firm (LCF), promoting its present operating efficiency on one hand, but, on the other hand, probably hindering the LCF's function and chain upgrading, resulting in the undermining of its future adaptive capability. Previous studies have suggested that ambidexterity is influential to the upgrading of the LCF. However, little is known about how the LCF builds ambidexterity to upgrade in GPN. The purpose of this paper is to examine how the LCF constructs ambidexterity resulting from tie diversity to break through the upgrading dilemma.

Design/methodology/approach

This paper intends to fill relevant gaps in the literatures on the LCF and explore the emerging fields of ambidexterity. The authors employ a longitudinal case study by examining how a manufacturer – Haitian Group – originating from China's plastic equipment industry has managed its diverse ties to build ambidexterity over the past 20 years.

Findings

The research reveals that: the key to successfully transferring from process and product upgrading to function or chain upgrading in GPN for the LCF is to establish its ambidexterity over time; LCF could achieve ambidexterity through creating diverse ties in GPN, namely develop diverse cooperative partners and patterns in different value functions over time; and the process of the LCF building ambidexterity in GPN is incremental, which needs the previous exploitation as a basis.

Originality/value

Previous studies have paid little attention to how the LCF makes use of tie diversity to build ambidexterity to sustainable upgrading in GPN. This paper fills the gaps and contributes to the theory of upgrading in GPN.

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Article
Publication date: 7 June 2013

Jiang Yu and Rui Chen

93

Abstract

Details

Chinese Management Studies, vol. 7 no. 2
Type: Research Article
ISSN: 1750-614X

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Article
Publication date: 1 August 1995

Rocco R. Vanasco, Clifford R. Skousen and Curtis C. Verschoor

Professional accounting associations in various countries andgovernmental and other quasi‐official bodies have played an importantrole not only in the evolution of internal…

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Abstract

Professional accounting associations in various countries and governmental and other quasi‐official bodies have played an important role not only in the evolution of internal control reporting on a global scale, but also in educating management, investors, financial institutions, accountants, auditors, and other interested parties highlighting the pervasiveness of the effects of a sound internal control structure in corporate reporting as well as other aspects of an organization′s success. These associations include the Institute of Internal Auditors (IIA), the American Institute of Certified Public Accountants (AICPA), the General Accounting Office (GAO), the Securities and Exchange Commission (SEC), the Cadbury Committee, the Institute of Chartered Accountants of England and Wales (ICAEW), the Scottish Institute of Chartered Accountants (SICA), the Canadian Institute of Chartered Accountants (CICA), and others. Business failures, management fraud, corporate misconduct, international bribery, and notorious business scandals in all sectors of business have prompted the US government to take drastic action on internal control reporting to safeguard public interest. Several professional and government committees were formed to study this precarious situation: the Treadway Commission, the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, the Packard Commission, the Cohen Commission, the Adams Commission in Canada, the Cadbury Committee in the UK, and others. The principal motivation for the changing dynamics has been growing public pressure for greater corporate accountability. The government′s pressure on the accounting profession and management of public corporations has been pivotal in spearheading internal control reporting. Examines the role of professional associations, governmental agencies, and others in promulgating standards for internal control reporting, and the impact of legislation on this aspect of internal auditing in the USA and worldwide.

Details

Managerial Auditing Journal, vol. 10 no. 6
Type: Research Article
ISSN: 0268-6902

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