Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?

Drawing on institutional theory, this study tests how the ethical behaviors of firms, in interaction with public officials and through the strength of accountability regulations, influence sustainability reporting practices in the hospitality and tourism (H&T) sector. The results indicate that firms operating in a highly ethical business environment are less likely than those in a less ethical environment to disclose a sustainability report. However, accountability yields the opposite result; firms established in environments characterized by high accountability are more likely than low accountability environments to issue a sustainability report, which implies a complementary effect between the strength of the accountability and the firms’ sustainability disclosures. This verifies that the weakness or strength of informal and formal institutional forces exert considerable influence on firms’ desire to carry out sustainability reporting. However, this influence is not true of the acquisition of external assurance statements and following Global Reporting Initiative guidelines, with which accountability has a negative and insignificant association, respectively.

COVID-19 and Emancipatory Gerontology: Perspectives of Political Economy and the American Rescue Plan

The present historic moment – a pandemic worsened by far-right extremism – reveals how mounting individual and collective precarity across the lifecourse and in old age resides within societal institutions of colonialism, white supremacy, patriarchy, and capitalism. Contradictions between systems of democracy and capitalism construct an ageist society aligned with neoliberal ideologies attempting to dismantle and privatize Social Security, Medicare, and Medicaid. These issues confront the call for a critical inquiry that matters in the lives of those who daily experience social injustices (Denzin, 2017). This paper presents emancipatory gerontology (Estes & DiCarlo, 2019) as a critical praxis to challenge assumptions, frameworks, and delirium writ large in American society as it relates to how we conceive of age, aging, and generations. We elucidate how the $1.9 trillion 2021 American Rescue Plan represents a paradigm shift that aims to supplant austerity economics with human, public, and community benefit. This knock on the hegemonic commitment to austerity and its mantra is an opportunity to interrogate the effects of, and advance, emancipatory policies and practices. Gerontology is inadequate without a lens for examining how critical analysis and social action might inform one another. To shift from disruption to transformation in the “new normal,” scholars must bring the past and future into the present to engage realistic utopian pedagogies of hope. Emancipatory gerontology offers a theoretical framework and vocabulary for interrogating individual and social consequences of major policy and institutional forces in relation to aging and generations across the lifecourse.

How does corruption distance affect MNCs' entry ownership strategies and entry performance? A combined lens of transaction cost economics and institutional theory

<p>Purpose — Government determines the rules of the game that influence the strategies and actions of a firm. Government corruption increases the transaction costs and generates institutional pressures for MNCs. Corrupt countries are often economically attractive emerging markets, which are strategically important for foreign entrants. However, little research has been carried out as to discussing the role of market entry strategies in MNCs entering corrupt host markets. In this thesis, we focus on how firms strategically respond to corrupt environments, as well as how they succeed in the corrupt foreign markets. Theory/Framework — We first scrutinized two fundamental theoretical underpinnings that are pertinent to this research, namely, transaction cost economics (TCE) and the institutional view. Specifically, not only does corruption pervasiveness affect MNCs’ entry decisions, corruption arbitrariness and institutional forces also has important implications. Through a TCE lens, we decomposed the “arbitrary corruption” and focus on country-level arbitrariness, i.e., a “lack of political constraint” and “political instability” in a host country. From an institutional view, we analysed the influence of both external and internal institutional forces, that is, the legitimacy pressure from a host government, as well as the internal pressure driven by the ethical identity of a parent firm (based on the organizational identity theory) in the context of corruption. Drawing on the blended perspectives, we filled in the research gaps by constructing a conceptual model that connects corruption distance with entry ownership strategies, and the subsequent entry performance. Methodology — We manually extracted data regarding foreign market entry behaviours of US listed MNCs from periodical databases using the Event History Analysis (EHA). We ran empirical analysis to demonstrate how corruption and related factors affect MNCs’ entry strategies, and how these strategies produce different entry performance. By using logistic models, the first study examined the impact of corruption distance on MNCs’ strategic ownership choices between joint ventures (JVs) and wholly owned subsidiaries (WOSs), and how corruption arbitrariness and institutional forces respectively moderate the corruption-strategy relationship. The second study employed Heckman two-stage models to examine how corruption distance, selected moderators and entry strategy fit enhance entry performance. Key findings — Empirical findings in Study 1 suggest that as corruption distance increases, MNCs are more likely to choose the JV mode. They tend to choose strategic alliances when entering a host country with fewer political constraints. The results also indicate that both “lack of political constraint” and “political instability” negatively moderate the positive relationship between corruption distance and MNCs’ strategic preference for a JV entry. From an institutional view, the findings indicate that regulatory pressure driven by political intervention, as well as internal constraints in the form of corporate identity, affect firms’ entry decisions. As corruption distance becomes greater, international firms with less salient ethical identities show a greater inclination for local adaptation, whereas their ethically conscious counterparts show little conformity in their strategic response to host-country corruption. Study 2 advances the understanding of how corruption distance and entry strategies affect a foreign subsidiary’s entry performance and answers the subsequent “so-what” question. Employing an EHA-based measure of entry performance, we have found that 1) As corruption distance increases, foreign subunits are less likely to be successful. 2) In relation to the WOS entry, local partnership overcomes competitive disadvantages induced by corruption distance and generates more successful host-market entries. 3) As opposed to wholly controlled investment, local partnering would be more successful where a host country is more politically unconstrained. 4) We confirmed a positive effect of corporate ethical identity on entry success. Contributions/Originalities — Both studies contribute to the marketing strategy research in international markets by linking government corruption and relevant factors with firm strategy and firm performance through dual lenses from TCEs and the institutional theory. The research does not only have theoretical value in demonstrating the implications of corruption distance, but also sheds light on strategic decisions and foreign entry outcomes for international practitioners entering host countries under various transactional costs and institutional conditions.</p>

How does corruption distance affect MNCs' entry ownership strategies and entry performance? A combined lens of transaction cost economics and institutional theory

<p>Purpose — Government determines the rules of the game that influence the strategies and actions of a firm. Government corruption increases the transaction costs and generates institutional pressures for MNCs. Corrupt countries are often economically attractive emerging markets, which are strategically important for foreign entrants. However, little research has been carried out as to discussing the role of market entry strategies in MNCs entering corrupt host markets. In this thesis, we focus on how firms strategically respond to corrupt environments, as well as how they succeed in the corrupt foreign markets. Theory/Framework — We first scrutinized two fundamental theoretical underpinnings that are pertinent to this research, namely, transaction cost economics (TCE) and the institutional view. Specifically, not only does corruption pervasiveness affect MNCs’ entry decisions, corruption arbitrariness and institutional forces also has important implications. Through a TCE lens, we decomposed the “arbitrary corruption” and focus on country-level arbitrariness, i.e., a “lack of political constraint” and “political instability” in a host country. From an institutional view, we analysed the influence of both external and internal institutional forces, that is, the legitimacy pressure from a host government, as well as the internal pressure driven by the ethical identity of a parent firm (based on the organizational identity theory) in the context of corruption. Drawing on the blended perspectives, we filled in the research gaps by constructing a conceptual model that connects corruption distance with entry ownership strategies, and the subsequent entry performance. Methodology — We manually extracted data regarding foreign market entry behaviours of US listed MNCs from periodical databases using the Event History Analysis (EHA). We ran empirical analysis to demonstrate how corruption and related factors affect MNCs’ entry strategies, and how these strategies produce different entry performance. By using logistic models, the first study examined the impact of corruption distance on MNCs’ strategic ownership choices between joint ventures (JVs) and wholly owned subsidiaries (WOSs), and how corruption arbitrariness and institutional forces respectively moderate the corruption-strategy relationship. The second study employed Heckman two-stage models to examine how corruption distance, selected moderators and entry strategy fit enhance entry performance. Key findings — Empirical findings in Study 1 suggest that as corruption distance increases, MNCs are more likely to choose the JV mode. They tend to choose strategic alliances when entering a host country with fewer political constraints. The results also indicate that both “lack of political constraint” and “political instability” negatively moderate the positive relationship between corruption distance and MNCs’ strategic preference for a JV entry. From an institutional view, the findings indicate that regulatory pressure driven by political intervention, as well as internal constraints in the form of corporate identity, affect firms’ entry decisions. As corruption distance becomes greater, international firms with less salient ethical identities show a greater inclination for local adaptation, whereas their ethically conscious counterparts show little conformity in their strategic response to host-country corruption. Study 2 advances the understanding of how corruption distance and entry strategies affect a foreign subsidiary’s entry performance and answers the subsequent “so-what” question. Employing an EHA-based measure of entry performance, we have found that 1) As corruption distance increases, foreign subunits are less likely to be successful. 2) In relation to the WOS entry, local partnership overcomes competitive disadvantages induced by corruption distance and generates more successful host-market entries. 3) As opposed to wholly controlled investment, local partnering would be more successful where a host country is more politically unconstrained. 4) We confirmed a positive effect of corporate ethical identity on entry success. Contributions/Originalities — Both studies contribute to the marketing strategy research in international markets by linking government corruption and relevant factors with firm strategy and firm performance through dual lenses from TCEs and the institutional theory. The research does not only have theoretical value in demonstrating the implications of corruption distance, but also sheds light on strategic decisions and foreign entry outcomes for international practitioners entering host countries under various transactional costs and institutional conditions.</p>

Factor affecting the adoption of information and communication technology in the tourism sector of the Maldives

<p>For many Small Island Developing States (SIDS) like the Maldives, tourism is a significant area of business. The increasing reliance on information and communication technology (ICT) in the tourism industry has become one of the major challenges facing developing countries, especially the SIDS. The success of the tourism industry in SIDS is closely associated with the use of ICT applications and e-business techniques. This research studied the extent of utilisation of e-business and the issues that arise in its adoption and use in the organizations that make up the tourism industry of the Maldives. A theoretical framework was developed to identify the issues pertaining to use of ICT and e-business. The research was qualitative in nature and used a combination of grounded theory and multi-grounded theory approaches for data analysis in order to develop a new theoretical framework. This inductive process resulted in three emergent themes: representing three domains Country, Sector, and Information Systems (IS). ICT or e-business adoption and integration in the tourism organizations is affected by Sector, which is by and large influenced by the Country, which in turn impacts on the IS domain. These three complementary themes formed a new theoretical framework, generating a set of factors and institutional forces affecting the adoption and integration of ICT or e-business in the tourism organisations of the Maldives. This study contributes to our understanding of e-business in developing countries, in particular to small island developing states with islandness, like the Maldives.</p>

Factor affecting the adoption of information and communication technology in the tourism sector of the Maldives

<p>For many Small Island Developing States (SIDS) like the Maldives, tourism is a significant area of business. The increasing reliance on information and communication technology (ICT) in the tourism industry has become one of the major challenges facing developing countries, especially the SIDS. The success of the tourism industry in SIDS is closely associated with the use of ICT applications and e-business techniques. This research studied the extent of utilisation of e-business and the issues that arise in its adoption and use in the organizations that make up the tourism industry of the Maldives. A theoretical framework was developed to identify the issues pertaining to use of ICT and e-business. The research was qualitative in nature and used a combination of grounded theory and multi-grounded theory approaches for data analysis in order to develop a new theoretical framework. This inductive process resulted in three emergent themes: representing three domains Country, Sector, and Information Systems (IS). ICT or e-business adoption and integration in the tourism organizations is affected by Sector, which is by and large influenced by the Country, which in turn impacts on the IS domain. These three complementary themes formed a new theoretical framework, generating a set of factors and institutional forces affecting the adoption and integration of ICT or e-business in the tourism organisations of the Maldives. This study contributes to our understanding of e-business in developing countries, in particular to small island developing states with islandness, like the Maldives.</p>

Risk governance: exploring the role of organisational culture

Purpose This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar. Design/methodology/approach It relies on the institutional theory and OC perspectives to generate testable hypotheses and explain the empirical findings, using data from 85 Qatari firms collected based on questionnaires. It also applies ordinary least squares regression to examine the associations between five OCs (innovation, outcome orientation, attention to detail, team orientation and tight versus loose control) and the level of implementing RG practices, whilst controlling for the presence of internal audit (IA), firm size, listing status, type (private/government) and sector (financial/non-financial). Findings An OC of “tight control”, the presence of an IA and being a private firm are significantly associated with implementing RG practices. An OC of teamwork is negatively associated with RG practices. Practical implications Policymakers and corporate managers are encouraged to set guidelines governing the formation of cohesive cooperative teams within organisations. They must develop strategies that promote the “risk culture” as a major component of OC. Policymakers should also monitor the culture and institutional forces behind the successful implementation of RG that involves the collaboration of employees at different organisational levels. Originality/value To the best of the authors’ knowledge, this study is novel because it empirically examines the OC–RG relationship in an emerging market economy (Qatar).

The Influence of ES-CSF Profile Configurations and Human Capital on Organizational Performance

Critical Success Factors (CSF) for a successful enterprise system (ES) implementation have been widely studied at the level of individual firms. However, firms may (unintendedly) end up forming groups (clusters) whose members look alike in terms of the CSF that they emphasize during the ES implementation. The objective of this study is to identify such clusters, analyze the differences in organizational performance and ES benefits among them, and explore whether human capital amplifies the effects of the CSF-based cluster membership. Data were collected from a sample of 125 Mexican firms that have implemented ES. The data analysis indicates the presence of three distinct clusters that differ in organizational performance and ES benefits, with performance indicators being greater for high-human-capital-level firms across the clusters. The findings suggest that ES deployments are complex phenomena subject to institutional forces that shape the CSF configurations that firms emphasize. Different CSF configurations, in turn, determine whether firms profit (or not) from their ES investments.

Commodifying ancient cultural heritage: the market evolution of the Parthenon temple

Purpose The purpose of this paper is to show and critically discuss the motivations, conflicting narratives, practices and effects around the marketisation of cultural heritage. The work focusses on the exemplar case study of the ancient temple of the Athenian Parthenon, as a proto-brand, to explore ancient, medieval and modern marketing forces and practices through which various stakeholders have promoted, gifted, commercially traded, exchanged, acquired and illegally removed national cultural artefacts and historical monuments. Design/methodology/approach The study is based on a structured historical periodisation that covers three main eras – classical age, late antiquity and modern period – that triggered the marketisation of the ancient temple in diverse ways. First, historical research was conducted through the use of a range of secondary sources and archives. Second, observation techniques were used to study heritage marketisation practices at the New Acropolis Museum and the Parthenon in Athens and the British Museum in London. Third, visual material further facilitated the analysis. Findings This paper identifies multifarious institutional forces, political interests, technologies and sociocultural events that shape the commodification of history and marketisation of heritage offering a broader discussion on the evolution of early marketing practices and brands used to promote particular values, cultures and places, as well as the emergence and growth of illicit arts and antiquities markets. Originality/value Considering the lack of marketing research on the commercialisation of heritage, the work discloses novel insights around the use of cultural proto-brands and the formation of illegal markets and questionable arts trade practices. It, therefore, questions the ethical, socio-political, economic and aesthetic implications of the extensive marketisation of history and raises issues around the legitimate ownership, promotion and consumption of heritage.

Michal Kolmaš: National Identity and Japanese Revisionism

Over the course of the twentieth century, Japan has experienced a radical shift in its self-perception. After World War II, Japan embraced a peaceful and anti-militarist identity, which was based on its war-prohibiting Constitution and the foreign policy of the Yoshida doctrine. For most of the twentieth century, this identity was unusually stable. In the last couple of decades, however, Japan’s self-perception and foreign policy seem to have changed. Tokyo has conducted a number of foreign policy actions as well as symbolic internal gestures that would have been unthinkable a few decades ago and that symbolize a new and more confident Japan. Japanese politicians – including Prime Minister Abe Shinzō – have adopted a new discourse depicting pacifism as a hindrance, rather than asset, to Japan’s foreign policy. Does that mean that “Japan is back”? In order to better understand the dynamics of contemporary Japan, Kolmaš joins up the dots between national identity theory and Japanese revisionism. The book shows that while political elites and a portion of the Japanese public call for re-articulation of Japan’s peaceful identity, there are still societal and institutional forces that prevent this change from entirely materializing.