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Testing hysteresis for the US and UK involuntary part-time employment
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Factors influencing growth of micro entrepreneurship in the hospitality industry: An empirical study in India
Six Sigma, Big Data Analytics and performance: an empirical study of Brazilian manufacturing companies
Is NIMBY inevitable? An empirical exploration of determinants of public attitudes towards unwanted facilities using nationally representative data in China
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The role of social relations in supply chain decision‐making: Evidence from China
Abstract
This study examines the extent to which firms in emerging markets build supply chains around social relationships. Most existing studies contend that companies decide who to buy (sell) products from (to) based on cost–benefit trade considerations of product quality, price, and other factors. We argue that companies make supply chain decisions around social relations to reduce possible risks. We empirically test this conjecture by using data from Chinese municipal party secretaries who served in different places from 2006 to 2017, and the primary customers of listed companies. The results show that after an official move from one jurisdiction to work in another, the firms in the latter jurisdiction will see an increase in customers from where the official previously served. Further investigation reveals that companies that are economically strong, face fierce competition, are state-owned, and are located in areas with low degrees of marketization are more likely to attract customers from the area where the official last served after the new municipal party secretary takes office. Making supply chain decisions based on the social relationships of the secretaries of the municipal party committees does not improve companies' profitability, but doing so will increase the turnover rate of accounts receivable and accounts received in advance.
Research on extended external reporting assurance: An update on recent developments
Abstract
We review the recent literature on the assurance of Extended External Reporting published since the review published in 2021 in the Journal of International Financial Management & Accounting. Our review includes 50 articles published between 2020 and August 2023 across 30 journals ranked A*, A, or B on the Australian Business Deans Council 2022 Journal Quality List. We find that the literature continues to be dominated by positivist studies investigating the determinants and consequences of assurance. Studies on determinants examine carbon assurance, ownership, governance, and institutional themes. The consequences studies included in our review examine reporting-related outcomes and investors' decisions. Other (qualitative) studies we reviewed examine issues such as assurance providers seeking meaning in their work and their attempts to promote assurance beyond merely a verification tool. We highlight several avenues for future research that could inform the work of standard setters and regulators.
Panacea or Dangerous Practice: A Counterpoint to Hanisch’s Argument for Prescriptive Theorizing
Abstract
In this paper we provide a counterpoint to the view that prescriptive theorizing reflects a viable means for enhancing the practical impact of management theorizing towards addressing some of the most pressing societal concerns and grand challenges of our times. To do so, we first contextualize the roots of prescriptive theorizing in management research, arguing that the approach developed by Hanisch is reflective of the wider ‘positive’ prescriptive turn in social science theorizing. Second, we problematize the presumptive basis upon which much prescriptive theorizing as well as related ideas around utopian thinking are based. In doing so, our broader aim is to draw attention to the bases upon which prescriptive claims are made and we specifically highlight the dangers of implementing decontextualized, overly simple and stylized prescriptions in the face of complex grand challenges. In contrast to prescriptive theorizing, we propose that the practical impact of management theory may rather be enhanced through a tempering of instrumental rationality with a deep(er) concern for phenomena and experience. We conclude the paper by offering a number of ways in which this can be done.
Prescriptive Theorizing in Management Research: A New Impetus for Addressing Grand Challenges
Abstract
Although management research has a rich tradition of both descriptive and prescriptive theorizing, the latter is often (and erroneously) viewed as unscientific, purely practice-oriented, or simply a corollary of descriptive analysis. Prescriptive theorizing concerns how things should be and how they can be achieved, as opposed to descriptive theorizing, which focuses on why or how things are (interrelated). Accordingly, prescriptive theorizing has strong normative and instrumental properties, which are especially relevant when addressing pressing societal, ecological, and ethical concerns, also referred to as grand challenges, that demand a re-evaluation of established norms and behavioural patterns. However, this opportunity is currently underutilized in the management literature, and there is a lack of guidance on how to leverage the principles of prescriptive theorizing. Therefore, I clarify its main characteristics, outline how scholars can construct rigorous prescriptive arguments, and show how normative and instrumental reasoning can promote positive social change. Embracing prescriptive theorizing as a vital complement to descriptive theorizing in management research provides scholars with an intellectual toolkit to actively engage in the urgent discourse on grand challenges and develop compelling new and impactful theories.
Family-owned enterprises in Asia: challenges of and opportunities for business succession
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