Left to their fate: rights of minority equity holders in Ghanaian firms

2015 ◽  
Vol 10 (1) ◽  
pp. 40-66 ◽  
Author(s):  
Otuo Serebour Agyemang ◽  
Emmanuel Aboagye ◽  
Joyce Frimpong
Keyword(s):  
Design Methodology ◽  
Relevant Information ◽  
Minority Shareholders ◽  
Control Rights ◽  
Content Type ◽  
Decision Making Processes ◽  
Cross Country ◽  
Absolute Control ◽  
Corporate Information

Purpose – The purpose of this paper is to examine the rights of shareholders, particularly those of minority shareholders in the management of firms in Ghana. Design/methodology/approach – As a result of the largely unexplored nature of this issue in Ghana, a qualitative analysis was conducted to offer a painstaking understanding needed. The case study design is in particular relevant for exploring such phenomenon, as it evolves through the experiences of several key players. Findings – Data indicate that minority shareholders’ influence is, in most cases, nil in every aspect of their firms. Whilst majority shareholders have an absolute right to appoint or influence the appointment of top officials of the firms, minority shareholders’ role in the selection is limited. In addition, in regards to control of corporate decision-making processes, unlike the majority shareholders, the minority shareholders do not have any influence on them. Further, in terms of relevant information, whilst the majority shareholders have absolute access to them anytime they desire, the minority shareholders only rely on annual general meetings to get hold of them, thus limiting their access to corporate information. The revelations unambiguously grant the majority shareholders of the firms absolute control rights whilst undermining the rights of the minority shareholders. This paper was concluded by itemizing the implications of our findings for management, regulators and governments. Originality/value – It is believed that this is among the handful of studies that have been conducted using developing or emergent economy data to empirically analyse how minority shareholders wield their rights in emergent economies and to add to the mounting pool of scattered cross-country evidence.

Enabling characteristics of new budgeting practice and the role of controller

2016 ◽  
Vol 13 (1) ◽  
pp. 31-56 ◽  
Author(s):  
Tiina Henttu-Aho
Keyword(s):  
Design Methodology ◽  
Relevant Information ◽  
Management Control ◽  
Holistic View ◽  
New Developments ◽  
Role Change ◽  
Content Type ◽  
Paper Company

Purpose This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller. Design/methodology/approach The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company. Findings The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence. Originality/value This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.

scholarly journals Lens or prism? How organisations sustain multiple and competing reputations

2017 ◽  
Vol 51 (4) ◽  
pp. 821-844 ◽  
Author(s):  
William S. Harvey ◽  
Marwa Tourky ◽  
Eric Knight ◽  
Philip Kitchen
Keyword(s):  
Focus Groups ◽  
Corporate Reputation ◽  
Design Methodology ◽  
Qualitative Case Study ◽  
Content Type ◽  
Global Management ◽  
Stakeholder Groups ◽  
Multiple Stakeholder ◽  
Cross Country

Purpose This paper aims to challenge singular definitions, measurements and applications of corporate reputation which tend to be reductionist. The authors rebuff such narrow representations of reputation by showing the multiplicity of reputation in the case of a global management consulting firm and demonstrate how it has sustained such reputations. Design/methodology/approach Using a large cross-country qualitative case study based on interviews, focus groups, non-participant observations, workshops and a fieldwork diary, dimensions of reputation are highlighted by drawing on perceptions from multiple stakeholder groups in different geographies. Findings The authors find significant differences in perceptions of reputation between and within stakeholder groups, with perceptions changing across dimensions and geographies. Originality/value The theoretical implications of the research indicate a plurality of extant reputations, suggesting that a prism is more suited to representing corporate reputation than a singular, lens-like focus which is too narrow to constitute reputation. This paper offers theoretical and practical suggestions for how global firms can build and sustain multiple and competing corporate reputations.

scholarly journals Understanding hallmark event failure: a case study of a Swedish music festival

2017 ◽  
Vol 8 (2) ◽  
pp. 172-185 ◽  
Author(s):  
Anders Nordvall ◽  
Tobias Heldt
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Relevant Information ◽  
Organizational Ecology ◽  
Data Sources ◽  
Content Type ◽  
Music Festival ◽  
The Subject ◽  
Event Organization

Purpose Hallmark events can be very beneficial for host communities, not least due to their potential in attracting tourists. The Peace & Love music festival was the hallmark event of the Swedish city Borlänge. In 2013, the event organization declared bankruptcy and canceled the forthcoming festival. The purpose of this paper is to identify and discuss the factors that caused the failure of the 2013 Peace & Love festival. Design/methodology/approach The case of the Peace & Love festival is analyzed using three data sources: interviews with the former members of the event organization; secondary data describing the Swedish festival industry; and festival visitors’ perspectives represented by comments on social media. An organizational ecology perspective frames the analysis. Findings The results of the study reveal that the failure of the event can be understood by a combination of three components: an organization in a vulnerable position, a strong new competitor entering the Swedish festival market, and uncertain visitors searching for the new place to be. Originality/value Very few studies have researched event failure, although the subject is a recommended priority within the field of festival studies. This study presents a thorough examination of a hallmark event failure, which contributes to this area of knowledge and provides relevant information for organizations and host cities.

Advantages and disadvantages of developing an enterprise resource planning to manage quality in an accredited reality. COSMOB S.p.A case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Laura Bravi ◽  
Federica Murmura ◽  
Gilberto Santos ◽  
Luca Tomassini ◽  
Alessio Gnaccarini
Keyword(s):  
Enterprise Resource Planning ◽  
Design Methodology ◽  
Conceptual Development ◽  
Single Case ◽  
Resource Planning ◽  
Content Type ◽  
Advantages And Disadvantages ◽  
Decision Making Processes ◽  
Integrated Software

Purpose This study aims to analyze the innovations introduced, with reference to enterprise resource planning, in the Italian wood–furniture sector, focusing attention on the COSMOB S.p.A. case study, identifying how this small company tried to exploit the advantages offered by the introduction of new digital technologies to remain competitive in the context of the accredited Test Laboratories in the furniture industry. Design/methodology/approach The research has been developed with a qualitative approach. The study is a conceptual development and it uses exploratory interviews to create a single case study of COSMOB. The case study was developed with the realization by the researcher of a long period of support to the company’s Quality Manager, and periodic bi-monthly interviews for an update of their perceptions on the development of the activity. Findings The need for rapid decision-making processes, the management of high volumes of data and the need for inter- and intra-organizational connection had a critical relief in company’s decision to adopt the integrated software. As for the main problems related to its adoption, these were the duration of the implementation of the operation, the complexity of the system and its limited adaptability. Originality/value The value of the paper relies on the development of an in-depth company case study, where the researcher supported the implementation of the system for the entire activity, obtaining therefore, a qualitative base of information that cannot be obtained through limited interviews.

Integrated thinking leading to integrated reporting: case study insights from a global player

2018 ◽  
Vol 31 (5) ◽  
pp. 1435-1460 ◽  
Author(s):  
Khaldoon Al-Htaybat ◽  
Larissa von Alberti-Alhtaybat
Keyword(s):  
Design Methodology ◽  
Explanatory Power ◽  
Status Quo ◽  
Integrated Reporting ◽  
Content Type ◽  
Theory Of Practice ◽  
Global Player ◽  
Corporate Information ◽  
Shed Light

Purpose The purpose of this paper is to investigate the link between integrated thinking (IT) and integrated reporting (IR) in a global player. It seeks to shed light on how IT develops organically, using their IR as a source. Bourdieu’s theory of practice is utilised to explain the concept of IT and how it is established in the case organisation through publicly available corporate information. Design/methodology/approach Video, document/text and interview material are used to investigate the perception and status quo of IT at the case organisation. Data were analysed in two coding stages to derive at the categories/themes that have the most explanatory power regarding the phenomenon under study. Findings The study contributes the organisational habitus of handling uncertainty and disruption, which governs the IT and IR initiative and development in the case organisation. Furthermore, it illustrates an empirical example of how an organisation has grown its IT approach over time and has introduced IR as a result of that, as a reflection on the IT approach. Originality/value This paper investigates a global organisation, the first provider of an integrated report in their geographical region, and its IT and reporting approach. The findings reflect on the organisational habitus of handling uncertainty and disruption, which leads to IT and ultimately IR. The case organisation constitutes a “natural integrated thinker” in their agile asset-light approach to their business and their integration of stakeholders beyond the organisation. They are the regional vanguard of sustainability and integration, as a result of which they have become one of the few global players of their region.

Towards a taxonomy of intergenerational knowledge transfer practices

2018 ◽  
Vol 25 (2) ◽  
pp. 81-91
Author(s):  
Kerstin Kuyken ◽  
Mehran Ebrahimi ◽  
Anne-Laure Saives
Keyword(s):  
Knowledge Transfer ◽  
Comparative Study ◽  
Design Methodology ◽  
Qualitative Case Study ◽  
High Tech ◽  
Content Type ◽  
Case Study Design ◽  
Younger Workers ◽  
Intergenerational Knowledge

Purpose This paper aims to develop a better understanding of intergenerational knowledge transfer (IKT) practices by adopting a context-related and comparative perspective. Design/methodology/approach A qualitative case study design involving 83 interviews and non-participative observation in German and Quebec organizations has been chosen. Findings Two distinctive archetypes of IKT emerge from both national contexts: “we-individualizing” (Germany) and “I-connecting” (Quebec), leading to an eightfold taxonomy of IKT practices. Research limitations/implications This research is limited to young and senior workers and to high-tech sectors. Originality/value Comparative and inductive study of IKT, adaptation of IKT practices to national contexts, retaining younger workers. This inductive and comparative study allows a better adaptation of IKT practices to national contexts and therefore a better retention of younger workers.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

scholarly journals Exploring producers' motivations and challenges within a farmers' market

2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley
Keyword(s):  
Design Methodology ◽  
Farmers Markets ◽  
Full Time ◽  
Structured Interviews ◽  
Farmers Market ◽  
Content Type ◽  
Food Supply Chains ◽  
Part Time ◽  
Short Food Supply Chains

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.

Is culture change a fad? Driving business results at Penna, ten years on

2014 ◽  
Vol 13 (3) ◽  
pp. 123-126
Author(s):  
Bev White ◽  
Gary Browning ◽  
Javier Bajer
Keyword(s):  
Culture Change ◽  
Design Methodology ◽  
Organizational Context ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Business Results ◽  
Sustainable Culture ◽  
Systemic Interventions ◽  
Successful Business

Purpose – Ten years ago Penna, the global HR services group, needed a radical business and culture re-invention if it was to survive. This article aims to tell the story behind Penna's journey and describe how a sustainable culture change intervention became the cornerstone of a successful business. Design/methodology/approach – This case study is the result of an initial ethnographical research followed by concrete and systemic interventions. Findings – The case study identifies four elements that sustained the business impact of a culture change program over a significant period of time. Originality/value – This longitudinal case study follows a culture change program in an organizational context over a period of ten years.

Building insurance through an NGO

2016 ◽  
Vol 76 (1) ◽  
pp. 119-139 ◽  
Author(s):  
Marie-Christine Bélanger
Keyword(s):  
Design Methodology ◽  
Smallholder Farmers ◽  
Crop Insurance ◽  
Specific Training ◽  
Close Collaboration ◽  
Agricultural Insurance ◽  
Content Type ◽  
Level Of Education ◽  
Challenges And Opportunities

Purpose – This paper is based on a crop insurance implementation currently undergoing in Haiti. The purpose of this paper is to present the development of a program tailored to rice production in the Artibonite Valley, the challenges and opportunities that are arising from the exercise as well as pitfalls and ways to avoid them. Design/methodology/approach – The Système de Financement et d’Assurances Agricoles en Haïti’s approach for the development of crop insurance is in accordance with 13 concepts considered essential in the implementation of agricultural insurance programs. The case study is presented through each of these 13 fundamental concepts. Findings – The paper provides an insight on challenges any organization will face when implementing crop insurance for smallholder farmers. It points out notably that close collaboration of executing agencies with local partners is essential from data collection through insurance development and delivery and that all participants should receive a specific training tailored to their level of education and understanding. Social implications – Haiti is one of the poorest countries on the planet. Smallholder farmers could benefit a lot from crop insurance. It could help them stabilize their income when facing crop losses due to natural hazards or uncontrollable natural events. Originality/value – This paper fulfills an identified need to share real case studies exposing challenges faced when implementing crop insurance for smallholder farmers.

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