scholarly journals From corner store to superstore: a historical analysis of Sainsbury’s co-evolution

2017 ◽  
Vol 23 (4) ◽  
pp. 423-435 ◽  
Author(s):  
Olu Aluko ◽  
Helen Knight
Keyword(s):  
Institutional Environment ◽  
Historical Analysis ◽  
Evolutionary Process ◽  
Historical Narrative ◽  
Research Approach ◽  
Content Type ◽  
Corporate History ◽  
History Approach ◽  
Historical Trajectory ◽  
Joint Evolution

Purpose The purpose of this study is to explore the conceptualisation of co-evolution using a corporate history research approach. While the application of the co-evolutionary perspective to the organisational-environmental relationships has uncovered significant evidences, little is understood about how the co-evolutionary process occurs over time between organisations and their institutional environment. Design/methodology/approach A co-evolutionary corporate history approach in used, as the authors investigated Sainsbury’s historical trajectory, exploring the role specific family members played in the evolution of the firm and the co-evolution of Sainsbury’s with its environment. This research design framework encompasses longitudinal archival analysis which incorporates both external and internal engagement which fostered Sainsbury’s joint evolution. Findings The findings from this study clearly suggest that certain organisations can and do co-evolve with their environment. However, organisations need to build legitimate cases for co-evolution to occur. In addition, they need to acquire certain resources that can be used to stimulate changes within their institutional environment. Originality/value Through a corporate history archival analysis, this study presents a UK company’s evolutionary narrative. The authors contribute to the growing literature on co-evolution in management studies by presenting a detailed historical narrative and interpretation of Sainsbury’s evolution at different time periods.

Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chris Patel ◽  
Graeme Harrison
Keyword(s):  
World View ◽  
Social Systems ◽  
Historical Context ◽  
Historical Analysis ◽  
Historical Narrative ◽  
Future Research ◽  
International Accounting ◽  
Content Type ◽  
Accounting Research ◽  
Time Space

PurposeThis paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a 25-year period, 1981–2006. The purposes are: (1) to apprise contemporary and future researchers in international accounting, working with a socio-cultural lens, of a major contributor and contribution to the historical origin and development of that lens; and (2) to revisit and reappraise McKinnon's identification of critical theoretical and methodological cautions to guide future research in international accounting.Design/methodology/approachThe paper provides a historical narrative and contemporary appraisal of: (1) McKinnon's seminal doctoral research into the Japanese system of corporate reporting regulation using a holistic and dynamic socio-cultural model of social systems change; and (2) her contribution to the advancement of cross-cultural international accounting research including her critique of that research leading to the identification of cautions, the recognition and observance of which are critical to the development of contemporary and future research. The narrative is informed by historical context of time and space, and imbued and interwoven with the personal story of McKinnon both as human and humane.FindingsMcKinnon's research invoking holistic theoretical and methodological perspectives provides a continuing template and pathway to guide contemporary and future international accounting researchers and to shape the development of international accounting research. Her career, research and humanity leave a legacy distilled into four themes that serve as counsels for accounting research and researchers; eclecticism of world-view and method choice, rigour, holism and the importance of collegiality with and to the accounting research community.Originality/valueThe paper provides original insights into the personality, career development and research of an important contributor to international accounting research specifically and interdisciplinary research in accounting generally. The paper demonstrates empirically the importance of historical analysis, contextualized by time, space and person, in understanding and informing the present state of international accounting research and, hence, linking past, present and future.

scholarly journals Practice variation in Big-4 transparency reports

2018 ◽  
Vol 31 (1) ◽  
pp. 261-285 ◽  
Author(s):  
Sakshi Girdhar ◽  
Kim K. Jeppesen
Keyword(s):  
Institutional Environment ◽  
Practice Variation ◽  
Research Approach ◽  
Structured Interviews ◽  
Accounting Firms ◽  
Content Type ◽  
Reporting Practices ◽  
Big 4 ◽  
National Differences ◽  
Study Results

Purpose The purpose of this paper is to examine the transparency reports published by the Big-4 public accounting firms in the UK, Germany and Denmark to understand the determinants of their content within the networks of big accounting firms. Design/methodology/approach The study draws on a qualitative research approach, in which the content of transparency reports is analyzed and semi-structured interviews are conducted with key people from the Big-4 firms who are responsible for developing the transparency reports. Findings The findings show that the content of transparency reports is inconsistent and the transparency reporting practice is not uniform within the Big-4 networks. Differences were found in the way in which the transparency reporting practices are coordinated globally by the respective central governing bodies of the Big-4. The content of the transparency reports is particularly influenced by the national institutional environment in which the Big-4 member firms operate, thus leading them to introduce practice variation and resulting in cross-national differences. Practical implications The study results have important implications for standard setters, regulators and practitioners, as the research provides insights into the variation taking place within the common regulatory frame. Originality/value This is the first study to analyze how transparency reporting practices are developed within the networks of Big-4 firms, thereby influencing the content of transparency reports.

scholarly journals Managing formal institutional challenges when entering Cuba

2019 ◽  
Vol 15 (1) ◽  
pp. 24-49 ◽  
Author(s):  
Daniel Rottig ◽  
Sebastian Muscarella ◽  
Rui Torres de Oliveira
Keyword(s):  
Qualitative Research ◽  
Institutional Theory ◽  
Multinational Corporations ◽  
Institutional Environment ◽  
Emerging Market ◽  
Research Approach ◽  
Content Type ◽  
Institutional Legitimacy ◽  
Original Application ◽  
Institutional Challenges

Purpose The purpose of this paper is to analyze the formal political, legal and economic institutional legitimacy challenges for (US-based) multinational corporations (MNCs) attempting to enter the Cuban market, discuss the key local constituencies in Cuba that are able to grant legitimacy and sketch out respective strategies to deal with each of these formal institutional challenges. Design/methodology/approach A qualitative research approach comprising semi-structured executive interviews was used, combined with the analysis of media accounts and recent governmental policies and developments. The authors interpreted the gathered data and information based on institutional theory. Findings This paper sketches out specific legitimacy challenges for (US-based) MNCs when entering Cuba and discusses strategies to manage these challenges. Research limitations/implications The authors provide an application of institutional theory in the specific context of Cuba and so demonstrate the value of applying this theoretical lens to better understand the local legitimacy processes in this particular emerging market environment. Practical implications This study presents a framework of strategies (US-based) MNCs may use to inform their entry strategies into the Cuban market, based on an analysis of the local institutional environment, legitimacy pressures and constituencies able to grant or withdraw the approval and support of foreign MNCs. Originality/value This paper is an original application of institutional theory to the emerging market of Cuba using a qualitative research approach, and so contributes to an emerging stream of research studying this market context from an academic and practical perspective.

scholarly journals Greater fit and a greater gap

2019 ◽  
Vol 26 (4) ◽  
pp. 561-594
Author(s):  
Steven A. Brieger ◽  
Dirk De Clercq ◽  
Jolanda Hessels ◽  
Christian Pfeifer
Keyword(s):  
Life Satisfaction ◽  
Institutional Environment ◽  
Entrepreneurial Activity ◽  
Worker Rights ◽  
Content Type ◽  
Person Environment Fit ◽  
High Power Distance ◽  
High Degree ◽  
The Impact ◽  
Low Uncertainty

Purpose The purpose of this paper is to understand how national institutional environments contribute to differences in life satisfaction between entrepreneurs and employees. Design/methodology/approach Leveraging person–environment fit and institutional theories and using a sample of more than 70,000 entrepreneurs and employees from 43 countries, the study investigates how the impact of entrepreneurial activity on life satisfaction differs in various environmental contexts. An entrepreneur’s life satisfaction arguably should increase when a high degree of compatibility or fit exists between his or her choice to be an entrepreneur and the informal and formal institutional environment. Findings The study finds that differences in life satisfaction between entrepreneurs and employees are larger in countries with high power distance, low uncertainty avoidance, extant entrepreneurship policies, low commercial profit taxes and low worker rights. Originality/value This study sheds new light on how entrepreneurial activity affects life satisfaction, contingent on the informal and formal institutions in a country that support entrepreneurship by its residents.

A systematic review of educational leadership and management research in Turkey

2019 ◽  
Vol 57 (6) ◽  
pp. 731-747 ◽  
Author(s):  
Mehmet Şükrü Bellibaş ◽  
Sedat Gümüş
Keyword(s):  
Educational Leadership ◽  
School Improvement ◽  
Mixed Method ◽  
Educational Administration ◽  
Research Approach ◽  
Recent Effort ◽  
Data Set ◽  
Leadership And Management ◽  
Content Type ◽  
School Principalship

Purpose While the current knowledge in the field of educational leadership and management (EDLM) has been primarily based on research produced in English-speaking Western societies, there have been significant efforts by other societies to contribute to the knowledge production, especially during the past decade. The purpose of this paper is to identify the contribution of Turkey to the international EDLM literature by investigating the topical focus, conceptual frameworks and research designs of papers published by EDLM scholars from Turkey. Design/methodology/approach Descriptive content analysis method was employed to examine 315 empirical, review, conceptual and commentary papers published by Turkish scholars in core educational administration and Web of Science journals. The time period of the review left open-ended. However, in practical terms, it begins in the year 1994 when the first article from Turkey was published in any of the selected sources and ends at the end of 2018. Information relevant to the research was extracted from each article and was coded to facilitate quantitative analysis. Using Excel software, descriptive statistics including frequencies and percentages were provided for each research question. Findings Results show that Turkish EDLM scholars mostly rely on survey based quantitative research approach, employing advanced statistical techniques in the analysis of the data. However, mixed method and qualitative studies are relatively less common. Organizational behavior, school leadership and emotions stand out as most frequently used topics, while Turkish scholars are not interested in analyzing the educational outcomes such as student achievement and school improvement. Consistent with the findings related to topical foci, a large number of those who were interested in correlational studies examined the relationship between leadership roles and organizational behaviors. Research limitations/implications The data set only included journal articles and excluded conference proceedings, books and theses/dissertations. Nevertheless, the authors believe this review adds significantly to previous reviews of local EDLM journals conducted by Turkish scholars. The authors concluded that the Turkish scholars should direct their future research to exploring and better understanding the practices of Turkish principals in schools by: diversifying their research topics; incorporating more qualitative and mixed-method designs; and taking into account specific features of the culture and educational system in Turkey. Practical implications Based on the current higher education context, reducing scholars’ teaching load, diversifying research funding opportunities, and modifying access to tenure tracks seem necessary interventions to support EDLM research with strong ties to practice and to the sociocultural context. In addition, policy changes aiming professionalization of administrative positions and establishing some forms of formal training for school principalship are needed. Such changes can help transfer the knowledge produced by the Turkish EDLM researchers to the practice and provide solutions to problems related to school administration. Originality/value This paper will add to recent effort to identify how a developing nation outside Western perspective approaches the field, and contributes to the global knowledge base.

Contesting the dominant narrative: expanding the multistory cultural change approach

2020 ◽  
Vol 33 (2) ◽  
pp. 217-228
Author(s):  
Martijn van Ooijen ◽  
Antonie van Nistelrooij ◽  
Marcel Veenswijk
Keyword(s):  
Organizational Culture ◽  
Cultural Change ◽  
Change Process ◽  
Design Methodology ◽  
Construction Safety ◽  
Change Processes ◽  
Research Approach ◽  
Organizational Field ◽  
Content Type

PurposeThe purpose of this paper is to expand the theory on multistory cultural change by showing how a dominant narrative on construction safety dynamically interrelates and is contested on multiple intertextual levels in an organizational field of organizations contributing to the recovery of houses in an earthquake region.Design/methodology/approachAn ethnoventionist research approach was adopted in which interpretation of data to find narratives and designing interventions went hand-in-hand.FindingsWe found four distinctive composite narratives besides the dominant narrative to which five actors refer in their accounts, thereby contributing to three types of story patterns. These narratives disclose the taken-for-granted ideas and beliefs that characterize the challenge of changing organizational culture. One intervention, which intended multiple stories to touch the surface, was highlighted as a multistory intervention.Research limitations/implicationsFurther research could extend the knowledge on other change interventions that contribute to multistory cultural change processes.Originality/valueAdopting an ethnoventionist approach to provide deep insights on an unfolding cultural change process for both scholars and practitioners.

Leaving a joint audit system: conditional fee reductions

2014 ◽  
Vol 29 (2) ◽  
pp. 131-152 ◽  
Author(s):  
Claus Holm ◽  
Frank Thinggaard
Keyword(s):  
Audit Quality ◽  
Theory Development ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Audit Firm ◽  
Audit System ◽  
Interaction Terms ◽  
Audit Firms ◽  
Audit Fee

Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.

Perceived value of internship experience: a try before you leap

2018 ◽  
Vol 8 (4) ◽  
pp. 376-394 ◽  
Author(s):  
Sonali Bhattacharya ◽  
Netra Neelam
Keyword(s):  
Experiential Learning ◽  
Performance Feedback ◽  
Work Experience ◽  
Selection Process ◽  
Learning Orientation ◽  
Research Approach ◽  
Content Type ◽  
Internship Experience ◽  
And Performance ◽  
Task Variety

Purpose The purpose of this paper is to examine how internship value is manifested in the context of a business school. The authors have examined the internship experience in terms of experiential learning and employability. Specifically, the authors investigate the factors that determine internship at four phases: design, conduct, evaluation and feedback. Design/methodology/approach The authors have applied a mixed method approach. In all, 110 students of a busines school were first surveyed on their expectation, motivation and level of preparation through a self-administered questionnaire before internship. Based on the survey result, eight of these students were interviewed in details about internship expectations from industry, the selection process for internship, communications or exchanges between intern and companies prior to internship and perceived industry expectation from interns. At the next phase, authors used a qualitative research approach by conducting semi-structured, in-depth interviews with 14 interns and their mentors after internship period. They were interviewed on design, conduct, evaluation and feedback process of the internship. Interviews tried capture what kind of leader-member exchange led to satisfactory internship experience and outcome from view of both inter and mentor. Findings The authors find that at various stages of internship program quality of mentor – intern exchanges (as defined by leadership exchange theory), and task characteristics as indicated by autonomy, task variety, task significance and performance feedback determine intern’s performance. An intern’s performance is antecedent to an intern’s and a mentor’s satisfaction and overall internship value. The authors also found that intrinsic capability of intern such as critical thinking ability and learning orientation result in enhanced value of internship experience. The proposed models, postulate that at designing stage, lower the level of communication from employers, higher the feeling of ambiguity and lower the perceived internship value in terms of experiential learning and perceived employability. Feeling of ambiguity is moderated by existence of prior work experience of interns. At conduction stage, mentor-intern exchange is directly related to flexibility in structure of the program and inversely related to dependency on peer learning. Mentor-intern exchange also related to mentor and intern’s learning value. However, the learning value is moderated by learning orientation of the intern. Originality/value The authors have tried the summer internship experience from the perspective of interns and mentors. This is the uniqueness of the research.

Beekeeping as a family artisan entrepreneurship business

2019 ◽  
Vol 25 (4) ◽  
pp. 717-730 ◽  
Author(s):  
Veland Ramadani ◽  
Robert D. Hisrich ◽  
Leo-Paul Dana ◽  
Ramo Palalic ◽  
Laxman Panthi
Keyword(s):  
Family Business ◽  
Transition Economy ◽  
Rural Families ◽  
Research Approach ◽  
Full Time ◽  
Western Balkans ◽  
Content Type ◽  
Face To Face ◽  
Part Time ◽  
Depth Interviews

Purpose Throughout Macedonia, beekeeping is becoming popular regardless of ethnicity. Studying ethnicity, the purpose of this paper is to determine what beekeepers in Macedonia thought in their own words about their beekeeping entrepreneurship. The objective is to identify whether motivations of ethnic Albanian beekeepers in Macedonia were the same or different compared to those of ethnic Macedonians in the same country, and if different, how. Design/methodology/approach To accomplish this objective, in-depth interviews were conducted with 40 beekeepers in Macedonia. A total of 29 interviews were conducted face-to-face and the other 11 by phone. The first set of interviews took place between December 2016 and February 2017, followed by more interviews in June 2017. In total, 27 respondents said they were ethnic Albanians, and 13 identified themselves as ethnic Macedonians. Also, ten respondents were women. While eight were full-time beekeepers, 32 were part-time beekeepers. Findings The results indicated that beekeeping businesses play a significant role in the transition economy of Macedonia. Beekeeping provides additional earnings that support rural families and keeps them financially stable. The majority of both Albanians and Macedonians understood that beekeeping on a part-time job basis provided a needed supplement to their income. Some part-time beekeepers are also working as auto-mechanics, locksmiths, medical doctors, restaurant/cafeteria owners, and tailors. A few in the sample were retired from their jobs or full-time beekeepers. An important difference between ethnic Albanian beekeepers and ethnic Macedonians in Macedonia is that the majority of ethnic Albanian participants see beekeeping as following in “my father’s footsteps”, while most Macedonians were motivated by the perceived opportunity of having a good business. Research limitations/implications Limitations of the research are twofold. First, financial data of family beekeeping are not available, which would be useful in determining the contribution made to economic development. It is common, especially in transition economies such as the western Balkans, that financial results are very sensitive to their owners. Second, unavailable databases for beekeepers make any quantitative approach difficult, if not impossible, resulting in most research using the qualitative research approach. Originality/value This paper is one of the first to treat beekeeping as a form of artisan entrepreneurship, which also contributes to the understanding of family business. As in other countries, the important and operation of the family business among family members in Macedonia is passed from generation to generation. The results of this research revealed the value of networking, which was found to be very important to income. For beekeepers to develop, grow, and be branded in the community, networking is an important ingredient.

Disharmony in New Harmony: insights from the narcissistic leadership of Robert Owen

2016 ◽  
Vol 22 (2) ◽  
pp. 146-170 ◽  
Author(s):  
John H. Humphreys ◽  
Milorad M. Novicevic ◽  
Mario Hayek ◽  
Jane Whitney Gibson ◽  
Stephanie S. Pane Haden ◽  
...  
Keyword(s):  
Social Exchange ◽  
Design Methodology ◽  
Process Model ◽  
Historical Case ◽  
Content Type ◽  
Extant Literature ◽  
Process Framework ◽  
Paradigmatic Analysis ◽  
New Harmony ◽  
History Approach

Purpose The purpose of this study is to narratively explore the influence of leader narcissism on leader/follower social exchange. Moreover, while researchers acknowledge that narcissistic personality is a dimensional construct, the preponderance of extant literature approaches the concept of narcissistic leadership categorically by focusing on the reactive or constructive narcissistic extremes. This bimodal emphasis ignores self-deceptive forms of narcissistic leadership, where vision orientation and communication could differ from leaders with more reactive or constructive narcissistic personalities. Design/methodology/approach The authors argue that they encountered a compelling example of a communal, self-deceiving narcissist during archival research of Robert Owen’s collective experiment at New Harmony, Indiana. To explore Owen’s narcissistic leadership, they utilize an analytically structured history approach to interpret his leadership, as he conveyed his vision of social reform in America. Findings Approaching data from a ‘history to theory’ perspective and via a communicative lens, the authors use insights from their abductive analysis to advance a cross-paradigm, communication-centered process model of narcissistic leadership that accounts for the full dimensional nature of leader narcissism and the relational aspects of narcissistic leadership. Research limitations/implications Scholars maintaining a positivist stance might consider this method a limitation, as historical case-based research places greater emphasis on reflexivity than replication. However, from a constructionist perspective, a focus on generalization might be considered inappropriate or premature, potentially hampering the revelation of insights. Originality/value Through a multi-paradigmatic analysis of the historical case of Robert Owen and his visionary communal experiment at New Harmony, the authors contribute to the extant literature by elaborating a comprehensive, dimensional and relational process framework of narcissistic leadership. In doing so, the authors have heeded calls to better delineate leader narcissism, embrace process and relational aspects of leadership and consider leader communication as constitutive of leadership.

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