scholarly journals Aligning resource integration and organizational identities in project networks

2020 ◽  
Vol 35 (10) ◽  
pp. 1581-1589 ◽  
Author(s):  
Ingo Husmann ◽  
Michael Kleinaltenkamp ◽  
Stuart Hanmer-Lloyd
Keyword(s):  
Organizational Identity ◽  
Institutional Context ◽  
Professional Service ◽  
Institutional Setting ◽  
Resource Integration ◽  
Content Type ◽  
Project Networks ◽  
Organizational Identities ◽  
Project Network ◽  
The Impact

Purpose Multi-supplier project networks represent a large part of the business-to-business (B2B) sector as the scope of many projects requires that different providers participate in their development and delivery. This raises the question of how the integration of the resources of the various partners can be shaped successfully. Specifically, the different organizational identities provide institutional frames of reference to the resource-integrating firms. As the organizational identities are typically not harmonious with each other, at least partial misalignments of the institutional setting that shapes the resource integration processes may emerge. The purpose of this paper is to empirically investigate the impact of various organizational identities on the course and outcome of resource integration in project networks. Design/methodology/approach The paper makes use of interpretive phenomenology in conjunction with a qualitative case study approach to access the lived experience of actors of different professional service firms having experienced changes in resource integration in a B2B project network. Findings A conceptualization of organizational identity as an institutional context for resource integration is developed and empirically investigated. The findings show a strong impact on the firms’ organizational identities and the actors’ resource integration experience and evaluation. Moreover, the findings provide evidence that, if unmanaged, at least partial misalignment of the institutional arrangements of multi-organizational B2B project network represents a normal and also a stable condition. Originality/value As a first conceptualization and empirical analysis of the interplay between organizational identity and resource integration, this paper advances the current understanding of the institutional context for resource integration. It argues for the wider relevance of organizational identity constructs and paves the way for future development.

Policy and institutions facilitating entrepreneurial spin-offs: USA, Asia and Europe

2014 ◽  
Vol 3 (2) ◽  
pp. 186-196 ◽  
Author(s):  
Rosa Caiazza ◽  
David Audretsch ◽  
Tiziana Volpe ◽  
Julie Debra Singer
Keyword(s):  
Institutional Setting ◽  
Policy Debate ◽  
Content Type ◽  
Factors Affecting ◽  
Institutional Settings ◽  
The Usa ◽  
New Perspective ◽  
National Analysis ◽  
The Impact ◽  
Cross National

Purpose – Existing work documents the role that institutional setting plays in the process of spin-off creation. However, despite decades of studies, scholars have not clearly explained why some regions are more involved in spin-off activity than others. Drawing from institutional theory, the purpose of this paper is to compare different institutional settings identifying factors affecting the general environment capability to support spin-off activity of a specific region. Design/methodology/approach – The authors utilize a cross-national analysis of American, Asian, and European areas identifying factors affecting their different rate of spin-off activity. This study contributes to the policy debate concerning entrepreneurship and how best to spur spin-off activities. Findings – In this paper, the authors identify the general and specific factors that explain the cross-national diversity in spin-off creation. The authors then perform an analysis of the impact of these factors in various regions of the USA, Asia, and Europe, providing evidence for the necessity of specific combinations of these factors. Originality/value – The paper offers a new perspective on the causes of spin-offs through a cross-national analysis of many areas around the world.

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ian Burt ◽  
Theresa Libby
Keyword(s):  
Professional Identity ◽  
Internal Control ◽  
Organizational Identity ◽  
Internal Audit ◽  
Identity Salience ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Control Weaknesses ◽  
The Impact ◽  
Benefits And Costs

Purpose This paper aims to examine whether increasing the salience of the internal auditor’s professional identity, defined by the expectations of their professional group, increases internal auditors’ judgments of the severity of internal control concerns when their organizational identity is high. Design/methodology/approach This paper tests the hypothesis using a laboratory experiment with internal auditors as participants. Findings The results support the hypothesis that professional identity salience moderates the relation between organizational identity and the assessed severity of identified internal control weaknesses. Increasing the salience of professional identity results in a more severe assessment of identified internal control weaknesses when organizational identity is high than when it is low. Originality/value Prior research in the lab and in the field provides mixed results about the impact of organizational identity on internal auditors’ judgments of the severity of identified internal control concerns. This paper contributes to the discussion on this issue. In addition, the results have implications for the debate about the benefits and costs of in-house versus out-sourced internal audit functions.

The role of audit committees in mitigating earnings management: evidence from Jordan

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Taha Almarayeh ◽  
Modar Abdullatif ◽  
Beatriz Aibar-Guzmán
Keyword(s):  
Developing Countries ◽  
Earnings Management ◽  
Audit Committee ◽  
Discretionary Accruals ◽  
Least Square ◽  
Audit Committees ◽  
Institutional Setting ◽  
Content Type ◽  
The Impact

PurposeThis study examines the relationship between audit committees (ACs) and earnings management (EM) in the developing country context of Jordan. In particular, it investigates whether audit committee attributes, including their size, independence, expertise and meetings, are able to restrict discretionary accruals as a proxy for EM.Design/methodology/approachThe generalized least square (GLS) regression was used to study the association between audit committee attributes and discretionary accruals, as a proxy of EM, for a sample of industrial firms listed on the Amman Stock Exchange (ASE) during the period 2012–2020. Data were obtained from the firms' annual reports.FindingsThe regression results indicate that audit committee independence is the only audit committee attribute that seems to improve the effectiveness of ACs, in that it is significantly associated with less EM, while other audit committee attributes that were tested do not show statistically significant associations.Research limitations/implicationsIn emerging markets, like Jordan, ACs may not be an efficient monitoring mechanism; therefore, it can be argued that the prediction made by the agency theory about the role of ACs in mitigating opportunistic EM activities does not necessarily apply to all contexts.Practical implicationsA better understanding of audit committee effectiveness in developing countries could help regulators in these countries assess the impact of planned corporate governance (CG) reforms and to better monitor and enhance the performance of ACs.Social implicationsIn a setting characterized by closely held companies, high power distance and low demand for high-quality CG mechanisms, this study contributes to understanding how this business system operates, and how improving CG mechanisms could be successful in such cultures.Originality/valueThis study investigates the under-researched relationship between audit committee characteristics and EM in developing countries. In so doing, it aims to provide new insights into this relationship within the developing context case of Jordan, including if and how the institutional setting influences this relationship.

scholarly journals From cultural differences to cultural globalization: towards a new research agenda in cross-cultural management studies

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mehdi Boussebaa
Keyword(s):  
Social Sciences ◽  
Cultural Differences ◽  
Research Agenda ◽  
Cross Cultural ◽  
Professional Service ◽  
Content Type ◽  
Cultural Management ◽  
Cultural Globalization ◽  
Cross Cultural Management ◽  
The Impact

Purpose This paper responds to calls for a new raison d’être in the field cross-cultural management (CCM) and culture-sensitive studies of international business (IB) more broadly. It argues that one way of addressing the crisis of confidence in the field is to develop a line of inquiry focussed on corporate-driven cultural globalization. This paper also proposes a theoretical approach informed by international political economy (IPE) and postcolonial theory and outlines a research agenda for future work on cultural globalization. Design/methodology/approach The paper is a desk-based analysis that draws on relevant research in the wider social sciences to insert cultural globalization into the CCM/IB field’s intellectual project. Findings The paper finds the field of CCM and culture-sensitive IB studies more broadly to be almost exclusively focussed on studying the impact of cultural differences. Surprisingly, little attention has been devoted to the phenomenon of corporate-driven cultural globalization. Research limitations/implications The paper redirects the field and presents a research agenda, calling for studies on the role of four related actors in cultural globalization: MNEs, global professional service firms, business schools and CCM/IB researchers themselves. Practical implications CCM/IB scholars may be able to reorient themselves towards the phenomenon of cultural globalization and, in so doing, also seize an opportunity to contribute to important debates about it in the wider social sciences. Originality/value The paper suggests possibilities for renewal by redirecting CCM/IB towards the study of cultural globalization and by encouraging the field to develop a postcolonial sensibility in future research on the phenomenon.

Impacts of regulatory focus and institutions on innovation

2018 ◽  
Vol 56 (5) ◽  
pp. 939-954 ◽  
Author(s):  
Birton J. Cowden ◽  
Joshua S. Bendickson
Keyword(s):  
Regulatory Focus ◽  
New Ventures ◽  
New Venture ◽  
Institutional Setting ◽  
Prevention Focus ◽  
Content Type ◽  
Institutional Settings ◽  
Cognitive Motivations ◽  
The Impact ◽  
Shed Light

Purpose Many factors influence entrepreneurs, some of which influence the level of innovation (i.e. innovative or imitative) of new products or services pursued. The purpose of this paper is to explore the impact of the psychological motivations of the entrepreneurs and their institutional setting on the innovativeness of the new venture they pursue. Through this exploration, we can gain a better understanding of how innovative new ventures still occur in varying institutional environments. Design/methodology/approach In order to deliver the authors’ propositions as they pertain to innovation, the authors review the literature on entrepreneurs’ default regulatory focus (i.e. promotion or prevention seeking) and the strength of the institutions in which they are operating. Findings The authors theorize that promotion focus enhances innovativeness of ventures while prevention focus enhances imitativeness of ventures. The authors also provide a conceptual framework for the interplay among institutions and regulatory focus and provide a typology for how these varying combinations impact innovativeness or imitativeness of venture type. Originality/value In this study, the authors discuss and unpack the entrepreneurial mindset in order to bridge gaps between institutions and cognitive motivations of entrepreneurs as they pertain to innovativeness of venture type. By synthesizing several areas of research, the authors shed light on entrepreneurs’ innovativeness by proposing how these factors work together in determining whether an entrepreneur’s venture is more or less innovative based on regulatory disposition and in different institutional settings.

scholarly journals Identifying the resource integration processes of green service

2019 ◽  
Vol 31 (4) ◽  
pp. 839-859 ◽  
Author(s):  
Hugo Guyader ◽  
Mikael Ottosson ◽  
Per Frankelius ◽  
Lars Witell
Keyword(s):  
Natural Resources ◽  
Environmental Sustainability ◽  
Biological Diversity ◽  
Service Providers ◽  
Service Research ◽  
Natural Ecosystem ◽  
Resource Integration ◽  
Content Type ◽  
Negative Environmental Impact ◽  
The Impact

Purpose The purpose of this paper is to improve the understanding of green service. In particular, the focus is on identifying homopathic and heteropathic resource integration processes that preserve or increase the resourceness of the natural ecosystem. Design/methodology/approach Through an extensive multiple case study involving ten service providers from diverse sectors based on a substantial number of interviews, detailed accounts of green service are provided. Findings Six resource integration processes were identified: reducing, recirculating, recycling, redistributing, reframing and renewing. While four of these processes are based on homopathic resource integration, both reframing and renewing are based on heteropathic resource integration. While homopathic processes historically constitute a green service by mitigating the impact of consumption on the environment, heteropathic resource integration increases the resourceness of the natural ecosystem through emergent processes and the (re)creation of natural resources. Research limitations/implications The present study breaks away from the paradigm that “green service” is about reducing the negative environmental impact of existing services, toward providing a green service that expands biological diversity and other natural resources. Originality/value Transformative service research on environmental sustainability is still in its infancy. The present study contributes through conceptualizing green service, redefining existing resource integration processes (reducing, recirculating, recycling) and identifying new resource integration processes (redistributing, reframing, renewing).

Effects of structure characteristics of project network on conflicts and project success

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guangdong Wu ◽  
Zhibin Hu ◽  
Junwei Zheng ◽  
Xianbo Zhao ◽  
Jian Zuo
Keyword(s):  
Project Success ◽  
Project Managers ◽  
Relationship Conflict ◽  
Equation Modeling ◽  
Network Density ◽  
Network Centrality ◽  
Content Type ◽  
Project Networks ◽  
Structure Characteristics ◽  
Project Network

Purpose The purpose of this paper is to investigate the relationships between structure characteristics of project network, types of conflicts and project success. Design/methodology/approach Network density and centrality were used to reflect the structure characteristics of project network. This study collected 254 valid responses from construction professionals (including project managers, department managers and project engineers) via a questionnaire survey and analyzed the data using structural equation modeling and bootstrapping techniques. Findings The results showed that network centrality of project stakeholders negatively affected project success, whereas the effect of network density on project success was non-significant. The network density was positively related to task conflict, whereas negatively related to process and relationship conflict. Network centrality was positively related to relationship conflict and had negative effects on task and process conflict. Project conflicts served as the mediator, weakening the relationship between network structure characteristics and project success. Research limitations/implications This study provides direction for project managers and other stakeholders (e.g. owners, contractors and subcontractors) to appropriately establish social ties and manage conflicts to achieve project success. However, the potential influence of conflict transformation on project success, the dynamic nature of project networks and the network diagram were not addressed in the context of diverse culture. The future research should cover different stakeholders in order to get an integrative understanding of project networks and collect data from different cultural and industrial characteristics, extending and verifying the results. Originality/value The outcomes of the study provide evidence in regard to social network ties governance, which is comprised by the important or representative stakeholders, being a part of the effective strategy in improving project success. This study also contributes to the knowledge of conflict management in the project context, revealing the positive and negative of project conflicts and enriching the current understandings of the underlying mechanism of the project network characteristics on project success.

scholarly journals Neo-liberalism translated into preconditions for women entrepreneurs – two contrasting cases

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Malin Tillmar ◽  
Helene Ahl ◽  
Karin Berglund ◽  
Katarina Pettersson
Keyword(s):  
Gender Equality ◽  
Women Entrepreneurs ◽  
Institutional Context ◽  
Welfare States ◽  
Institutional Changes ◽  
Content Type ◽  
Reform Agenda ◽  
Women’S Entrepreneurship ◽  
Women's Entrepreneurship ◽  
The Impact

Purpose Contrasting two countries with different gender regimes and welfare states, Sweden and Tanzania, this paper aims to analyse how the institutional context affects the ways in which a neo-liberal reform agenda is translated into institutional changes and propose how such changes impact the preconditions for women’s entrepreneurship. Design/methodology/approach This study uses document analysis and previous studies to describe and analyse the institutions and the institutional changes. This paper uses Scandinavian institutional theory as the interpretative framework. Findings This study proposes that: in well-developed welfare states with a high level of gender equality, consequences of neo-liberal agenda for the preconditions for women entrepreneurs are more likely to be negative than positive. In less developed states with a low level of gender equality, the gendered consequences of neo-liberal reforms may be mixed and the preconditions for women’s entrepreneurship more positive than negative. How neo-liberalism impacts preconditions for women entrepreneurs depend on the institutional framework in terms of a trustworthy women-friendly state and level of gender equality. Research limitations/implications The study calls for bringing the effects on the gender of the neo-liberal primacy of market solutions out of the black box. Studying how women entrepreneurs perceive these effects necessitates qualitative ethnographic data. Originality/value This paper demonstrates why any discussion of the impact of political or economic reforms on women’s entrepreneurship must take a country’s specific institutional context into account. Further, previous studies on neo-liberalism have rarely taken an interest in Africa.

An emerging market perspective of what makes professional service firms successful

2020 ◽  
Vol 17 (1/2) ◽  
pp. 57-78
Author(s):  
Felix Nana Abaka Sackey ◽  
Livingstone Divine Caesar
Keyword(s):  
Emerging Markets ◽  
Positive Impact ◽  
Emerging Market ◽  
Professional Services ◽  
Professional Service ◽  
Service Firms ◽  
Strategic Partnerships ◽  
Professional Service Firms ◽  
Content Type ◽  
The Impact

Purpose Despite the criticality of strategic partnerships to the survival and success of professional service firms (PSF) in emerging markets, there is a dearth of research on the subject matter. Specifically, not much is known concerning the dynamics of partnerships among small and medium-sized enterprises (SMEs) in the professional services sector of the economy. This paper aims to explore the dynamics of the impact of constructs such as attributes of partnership, communication behaviour and collaborative conflict resolution on partnership success. Design/methodology/approach A quantitative survey sent to 300 small and medium-sized PSFs achieved a 79% response rate. The data is then analysed using bivariate and multi-variate techniques. Findings The results revealed a positive relationship between two of the three constituents of attributes of the partnership (i.e. commitment and coordination) and the success of partnerships. Commitment and coordination emerged as the significant attributes of partners that affect the success of the partnership. Contrary to previous studies, trust and information sharing did not have a positive impact on partnership success. Practical implications PSFs in emerging markets need concerted efforts to maintain competitive and sustainable partnerships. To make any significant impact, they must develop contemporary skills in collaborative conflict management. Originality/value This paper highlights the need for PSFs and SMEs in other service sectors of emerging markets to harness partnerships as a valuable tool to overcome the policy shortcomings of current regulatory frameworks within their respective markets.

The impact of communication style on psychological comfort and trust in audit services

2019 ◽  
Vol 32 (4) ◽  
pp. 642-661
Author(s):  
Naruanard Sarapaivanich ◽  
Jomjai Sampet ◽  
Paul G. Patterson
Keyword(s):  
Stock Exchange ◽  
Professional Service ◽  
Communication Style ◽  
Chief Financial Officers ◽  
Communication Styles ◽  
Service Firms ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
The Impact

Purpose This study aims to examine the extent to which clients’ perceptions of a financial auditor’s communication style affect their psychological comfort and trust when considering whether to retain the incumbent firm for future financial audits. Design/methodology/approach A multistage method was used comprising integrated results from a literature review and findings from five in-depth interviews with chief financial officers of listed firms. A cross-sectional survey then yielded valid responses from 190 incorporated firms listed on The Stock Exchange of Thailand or Market for Alternative Investment. Findings The results reveal that, consistent with social interaction theory, an affiliation communication style positively influenced client’s psychological comfort and trust in an auditor. On the other hand, a dominant communications style negatively impacted psychological comfort. Cognitive social capital was found to moderate the links between dominant communication–psychological comfort, psychological comfort–trust and trust–relationship commitment. Practical implications From a managerial perspective, an affiliation communication style is fundamental for building client comfort and trust, especially for professional service firms, but especially in Eastern collectivist cultures that are relationship rich, where people seek to avoid conflict and prefer indirect communication styles over more direct styles. Originality/value This research highlights the central role that interpersonal communication style plays in developing psychological comfort and trust with a professional service firm. In addition, this study introduces the role of client psychological comfort as a key mediator between communications and trust.

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