Managing social and human capital in organizations

2017 ◽  
Vol 29 (3) ◽  
pp. 217-234 ◽  
Author(s):  
Amelia Manuti ◽  
Maria Antonietta Impedovo ◽  
Pasquale Davide De Palma
Keyword(s):  
Social Capital ◽  
Communities Of Practice ◽  
Social Implications ◽  
Future Research ◽  
Intangible Asset ◽  
Content Type ◽  
Beneficial Effects ◽  
The Individual ◽  
Human And Social Capital ◽  
Practical Implications

Purpose The purpose of this paper is to discuss the role of communities of practice in organizations and their most beneficial effects for both individual and collective development. Design/methodology/approach Based on a literature review, from the first authoritative texts by Lave and Wenger until the most recent critiques, the paper has attempted to conciliate the individual and the organizational perspectives about this precious tool for knowledge management and creation. Findings Because of their distinctive features, a joint enterprise, a mutual engagement and a shared repertoire, if strategically managed, might resort to individual and organizational positive outcomes. From an individual perspective, communities could be beneficial in developing professional skills, a stronger sense of identity and finding continuity even during discontinuity and change. From an organizational perspective, communities of practice could help drive the strategy, start new lines of business, solve problems quickly and transfer best practices. Research limitations/implications Many limitations about this conceptualization have been presented. Therefore, future research should try to focus on communities within different socio-cultural contexts and within different kinds of organizations. Practical implications Practical implications about the use of communities of practice within organizational contexts are mainly linked to the enhancement of human and social capital seen as a strategic, although intangible, asset. Social implications The social implications of this paper are connected to the contribution to the discussion on the theme which is quite uncommon in human resource management research. Originality/value The value of this paper is the attempt to connect the communities of practice to human and social capital.

Digital competences of the workforce – a research topic?

2017 ◽  
Vol 23 (3) ◽  
pp. 721-734 ◽  
Author(s):  
Matthias Murawski ◽  
Markus Bick
Keyword(s):  
Research Topic ◽  
Future Research ◽  
Digital Competence ◽  
Content Type ◽  
Research Activities ◽  
Starting Point ◽  
Pros And Cons ◽  
Definition Of ◽  
The Individual ◽  
Practical Implications

Purpose Considering working in the digital age, questions on the consequences for the individual workers are, so far, often neglected. The purpose of this paper is to deal with the question of whether the digital competences of the workforce is a research topic. The authors argue for the thesis that it is indeed a research topic. Design/methodology/approach In addition to a literature analysis of the top IS, HR, and learning publications, non-scientific sources, as well as the opinions of the authors, are included. The authors’ thesis is challenged through a debate of corresponding pros and cons. Findings The definition of digital competences lacks scientific depth. Focussing on the workforce is valid, as a “lifelong” perspective is not mandatory for research. Digital competence research is a multidisciplinary task to which the IS field can make a valuable contribution. Research limitations/implications Although relevant references are included, some aspects are mainly driven by the opinions of the authors. The theoretical implications encompass a call for a scientific definition of digital competences. Furthermore, scholars should focus on the competences of the workforce, including occupations, roles, or industries. The authors conclude by providing a first proposal of a research agenda. Practical implications The practical implications include the alignment of multiple stakeholders for the design of “digital” curricula and the integration by HR departments of the construct of digital competences, e.g. for compensation matters and job requirements. Originality/value This paper is one of very few contributions in the area of the digital competences of the workforce, and it presents a starting point for future research activities.

Disrupting board appointments: Australia's governance guidelines and gender capital

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alison Sheridan ◽  
Linley Lord ◽  
Anne Ross-Smith
Keyword(s):  
Social Capital ◽  
Gender Diversity ◽  
Future Research ◽  
Small Data ◽  
Content Type ◽  
Board Directors ◽  
And Gender ◽  
Board Dynamics ◽  
Human And Social Capital ◽  
Gender Capital

PurposeThe purpose of this paper is to identify how board recruitment processes have been impacted by the Australian Securities Exchange (ASX) governance changes requiring listed boards to report annually on their gender diversity policy and profile.Design/methodology/approachEmploying a social constructivist approach, the research analyses interviews conducted with matched samples of board directors and stakeholders in 2010 and 2017 about board recruitment in ASX50 companies.FindingsThe introduction of ASX guidelines requiring gender reporting disrupted traditional board appointment processes. Women's gender capital gained currency, adding an additional dimension to the high levels of human and social capital seen as desirable for board appointments. The politics of women's presence is bringing about changes to the discourse and practice about who should/can be a director. The authors identify highly strategic ways in which women's gender capital has been used to agitate for more women to be appointed to boards.Research limitations/implicationsWhile sample sizes are small, data within the themes cohered meaningfully across the time periods, making visible how women's presence in the board room has been reframed. Future research could consider what this may mean for board dynamics and how enduring are these changes.Practical implicationsThis study highlights the forms that human and social capital take in board appointments, which can be instructive for potential directors, and how these intersect with gender capital. The insights from the study are relevant to board recruitment committees seeking to reflect their commitment to a more gender equitable environment.Originality/valueThere has been a recalibration of men's and women's gender capital in board appointments, and there is now a currency in femaleness disrupting the historical privilege afforded “maleness”.

The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Simone Pizzi ◽  
Andrea Venturelli ◽  
Fabio Caputo
Keyword(s):  
Rhetorical Analysis ◽  
Social Implications ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Political Debate ◽  
Content Type ◽  
Short Period ◽  
Italian Context ◽  
Practical Implications ◽  
Comply Or Explain

Purpose The purpose of this paper is to evaluate the effectiveness of the comply-or-explain principle in the Italian context. In particular, the analysis will evaluate, which factor impact on firms' voluntary adoption of this tool to adequate their non-financial reports to the legal requirements of Directive 95/2014/EU. Design/methodology/approach The methodology consists of two different levels of analysis. The first part is statistical descriptive, and it consists of a rhetorical analysis on the justifications provided by the firms about their omissions to comply with Directive 95/2014/EU. The second part is inferential and its aim is to evaluate, which factors impact on comply-or-explains adoption. Findings The findings reveal how the comply-or-explain application in Italy has been characterized by several criticisms. The result highlight how the justifications adopted by the firms is influenced by their sector of activity and omission's type. Moreover, the analysis suggests how the sector of activity and the level of adherence to global reporting initiative influenced the average number of omissions. Research limitations/implications The limitations of the research are represented by the focuses on a single country and by the short period of analysis. In this sense, future research could be addressed to the analysis of countries different from Italy. Moreover, accounting scholars could provide further contributions to the political debate through the evolution of the “comply-or-explain” principle’s strategies over the years. Practical implications The practical implications connected to the present research are twofold. The first one is represented by the possibility for policymakers to increase the degree of attention about the use of comply-or-explain as legitimization's tool. The second one is represented by the possibility for practitioners to identify a new reporting framework. Social implications The social implications are represented by the possibility for stakeholders to evaluate the reliability's degree of the disclosure produced by Italian public interest entities after the implementation of Directive 95/2014/EU. Originality/value Despite the growing attention paid by academics regard Directive 95/2014/EU, this is the first attempt to analyze the comply-or-explain from a rhetorical perspective.

The main topics of research on disclosures of intangible assets: a critical review

2016 ◽  
Vol 29 (2) ◽  
pp. 323-356 ◽  
Author(s):  
Francisca Castilla-Polo ◽  
Dolores GALLARDO-VÁZQUEZ
Keyword(s):  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Design Methodology ◽  
Lessons Learned ◽  
Future Research ◽  
Intangible Asset ◽  
Content Type ◽  
Journal Citation Reports ◽  
Principal Directions ◽  
Practical Implications

Purpose – We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that would be useful to academics and practitioners. Design/methodology/approach – The literature review was conducted after an analysis of the most important academic databases in the period of 1990-2013: ABI Inform Complete, CSIS, EconLit, ISOC, Journal Citation Reports, Scopus, Emerald, Springer, and Google Scholar. Findings – The authors offer a summary of the main gaps in the literature on intellectual capital disclosures, among which the authors perceive a need for increased qualitative or explanatory research, which would allow further analysis of such decisions. Research limitations/implications – Specifically, the main problem encountered in the research on voluntary disclosure of intangibles appears to relate to the type of methodology used, which is usually quantitative or descriptive. Practical implications – Given that the principal limitations in the field of the disclosure of intangibles have been discussed, the authors conclude by indicating the principal directions for future research. Social implications – Qualitative analysis is absent in the literature the authors reviewed, and considered it fundamental to understanding this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting. Originality/value – Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework of existing findings concerning decisions by companies to disclose information on intangibles, a topic on which previous literature is sparse.

scholarly journals The (un)predictable factor: the role of subsidiary social capital in international takeovers

2016 ◽  
Vol 3 (2) ◽  
pp. 115-138
Author(s):  
Dana Minbaeva ◽  
Steen Erik Navrbjerg
Keyword(s):  
Social Capital ◽  
Future Research ◽  
Employment Practices ◽  
Content Type ◽  
Organizational Social Capital ◽  
Business System ◽  
Collective Response ◽  
Balanced Structure ◽  
Practical Implications

Purpose – The purpose of this paper is to investigate how the implementation of headquarters-originated employment practices affect multinational corporation (MNC) ability to exploit the value of organizational social capital of the acquired subsidiary. Design/methodology/approach – The authors use qualitative insights collected over 16 years from a Danish company to illustrate how a foreign MNC’s interference with the balanced structure of relations, norms, and roles in a subsidiary jeopardized the value of existing social capital. Findings – The authors argue that changes in the collective perception of employment practices create the collective response, constructive or destructive, resulting respectively in the gain or loss of the performance benefits arising from organizational social capital. Practical implications – The authors suggest two guidelines and two general propositions for future research on the value of organizational social capital in international takeovers. Originality/value – The results indicate that local management and employees could use organizational social capital as a unique feature of the local business system when competing with other subsidiaries in the same MNC.

LGBTQ+ accountants: a call for oral history research

2018 ◽  
Vol 9 (5) ◽  
pp. 615-624
Author(s):  
Theresa Hammond
Keyword(s):  
Oral History ◽  
Working Conditions ◽  
Lived Experiences ◽  
Design Methodology ◽  
Social Implications ◽  
Future Research ◽  
Content Type ◽  
Lgbtq Rights ◽  
History Approach ◽  
Practical Implications

Purpose This paper aims to call on accounting academics to conduct oral histories with Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ+) members of the industry. Design/methodology/approach The paper includes a review of the limited work in the field and recommends an oral history approach to understand current conditions as well as how they arose. Moreover, the paper recommends widening the scope of the research into countries with varying LGBTQ+ rights. Findings There is surprisingly limited research in this area and more needs to be undertaken, especially with regard to LGBTQ+ persons of color and LGBTQ+ accountants in under-researched localities. Practical implications The paper makes specific recommendations for future research. Social implications Currently there is very little understanding of the lived experiences of LGBTQ+ members of our industry. The recommended research could – by increasing awareness – lead to better working conditions. Originality/value This paper addresses the dearth of research on LGBTQ+ issues in accounting.

From cooperation to competition: an interaction-based contingency theory of communities of practice

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Brian C. Britt
Keyword(s):  
Communities Of Practice ◽  
Potential Role ◽  
Contingency Theory ◽  
Theoretical Framework ◽  
Future Research ◽  
Community Members ◽  
Content Type ◽  
Internal Competition ◽  
Practical Implications

Purpose The purpose of this paper is to provide a theoretical framework that explains the roles and viability of both cooperation and competition as they emerge in communities of practice. Although the usefulness of cooperation in communities of practice is well-understood, few studies have considered the role of internal competition, and those that have generally only explored cases in which antagonistic behavior led to the community’s collapse. Design/methodology/approach A contingency theory of communities of practice is developed based on the manifestations of members’ participation. Findings This theory demonstrates the root causes of fracturing and also provides a foundation for studying communities of practice that have previously defied explanation. Research limitations/implications This manuscript explains the potential role and limitations of internal competition in communities of practice, as well as the emergence of subgroups based on differing preferences for cooperation and/or competition. Future research should examine the manifestation and ramifications of such individual differences between community members. Practical implications Practitioners can use this theoretical framework to assess communities of practice that they oversee, diagnose potential pitfalls and take corrective action to mitigate potentially toxic influences or inject additional motivating forces that would sustain the community. Originality/value This theoretical framework diverges from previous assumptions that internal competition is necessarily toxic for communities of practice, showing the value that it may offer in some contexts.

Solutions for counteracting human deception in social engineering attacks

2019 ◽  
Vol 32 (5) ◽  
pp. 1130-1152 ◽  
Author(s):  
Curtis C. Campbell
Keyword(s):  
Delphi Study ◽  
Social Engineering ◽  
Social Implications ◽  
Future Research ◽  
Education Policies ◽  
Continuous Training ◽  
Content Type ◽  
Expert Opinions ◽  
Defense Research ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the top three cybersecurity issues in organizations related to social engineering and aggregate solutions for counteracting human deception in social engineering attacks. Design/methodology/approach A total of 20 experts within Information System Security Association participated in a three-round Delphi study for aggregating and condensing expert opinions. Three rounds moved participants toward consensus for solutions to counteract social engineering attacks in organizations. Findings Three significant issues: compromised data; ineffective practices; and lack of ongoing education produced three target areas for implementing best practices in countering social engineering attacks. The findings offer counteractions by including education, policies, processes and continuous training in security practices. Research limitations/implications Study limitations include lack of prior data on effective social engineering defense. Research implications stem from the psychology of human deception and trust with the ability to detect deception. Practical implications Practical implications relate to human judgment in complying with effective security policies and programs and consistent education and training. Future research may include exploring financial, operational and educational costs of implementing social engineering solutions. Social implications Social implications apply across all knowledge workers who benefit from technology and are trusted to protect organizational assets and intellectual property. Originality/value This study contributes to the field of cybersecurity with a focus on trust and human deception to investigate solutions to counter social engineering attacks. This paper adds to under-represented cybersecurity research regarding effective implementation for social engineering defense.

scholarly journals The role of collaborative interorganizational relationships in supply chain risks: a systematic review using a social capital perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anis Daghar ◽  
Leila Alinaghian ◽  
Neil Turner
Keyword(s):  
Social Capital ◽  
Supply Chain ◽  
Interorganizational Relationships ◽  
Future Research ◽  
Content Type ◽  
Demand Information ◽  
Supply Chain Risks ◽  
Social Capital Perspective ◽  
Practical Implications

Purpose The purpose of this paper is systematically review, synthesize and critically evaluate the current research status on the role of collaborative interorganizational relationships (CIRs) in supply chain risks (SCRs) from a social capital perspective and provide an organizing lens for future scholarship in this area. Design/methodology/approach This study adopts a systematic literature review approach to investigate 126 articles from 27 peer-reviewed journals between 1995 and 2020. Findings This paper investigates supply chain CIRs using a social capital perspective to explain the role of structural, relational and cognitive capital that resides in these relationships in various SCRs (i.e. environmental, supply, manufacturing, demand, information, financial and transportation). The review reveals that the three social capital dimensions uniquely and both positively and negatively affect different SCRs. The findings further suggest that the perceived SCRs can influence the structural and relational capital. Practical implications This study calls for practitioners to consider the cognitive alignment with their supply network partners, their relational investments, as well as the interorganizational processes and systems in managing and alleviating SCRs. Originality/value This review offers a theoretical articulation of how various aspects of CIRs affect SCRs. Specifically, this study extends the existing understanding of the role of social capital in SCRs through offering a synthesis of dominant findings and discourses, and avenues for future research.

Interpretive research

2019 ◽  
Vol 30 (2) ◽  
pp. 395-413 ◽  
Author(s):  
Jessica L. Darby ◽  
Brian S. Fugate ◽  
Jeff B. Murray
Keyword(s):  
Supply Chain ◽  
Research Methods ◽  
Social Implications ◽  
Future Research ◽  
Interpretive Research ◽  
Philosophical Perspective ◽  
Content Type ◽  
Middle Range ◽  
Interpretive Approach ◽  
Practical Implications

Purpose Scholars have called for diversity in methods and multi-method research to enhance relevance to practice. However, many of the calls have only gone so far as to suggest the use of multiple methods within the positivism paradigm, which dominates the discipline and may constrain the ability to develop middle-range theory and propose workable solutions to today’s supply chain challenges. The purpose of this paper is to present a rationale for expanding the methodological toolbox of the field to include interpretive research methods. Design/methodology/approach This research conceptually illustrates how positivist and interpretive philosophies translate into different research approaches by reviewing an extant positivist qualitative study that uses grounded theory and then detailing how an interpretive researcher would approach the same phenomenon using the hermeneutic method. Findings This research expands the boundaries and impact of the field by broadening the set of questions research can address. It contributes a detailed illustration of the interpretive research process, as well as applications for the interpretive approach in future research, particularly theory elaboration, middle-range theorizing, and emerging domains such as the farm-to-fork supply chain and the consumer-based supply chain. Research limitations/implications The development of alternative ways of seeking knowledge enhances the potential for creativity, expansion, and progress in the field. Practical implications Practical implications of this research include enabling researchers to elaborate theory and develop middle-range theories through an alternative philosophical paradigm. This paradigm facilitates practical insights that are directly relevant to particular domains and move beyond general theories seeking generalizability. Social implications Social implications of this research are much more indirect in nature. This research encourages supply chain management (SCM) scholars to look at phenomena (including those with social implications) from a different philosophical perspective, which can reveal new insights. Originality/value This research contributes a rationale for expanding the methodological toolbox of the field to include interpretive research methods and also contributes a methodological operationalization of the interpretive approach. By reflecting on the nature of science and method in SCM, the study opens the door for creativity and progress to expand the boundaries and impact of the field.

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