123,742 research outputs found

    Representing Strategic International Human Resource Management: Is the Map the Territory?

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    This paper is focused on the emergent field of strategic international human resource management (SIHRM). We suggest that SIHRM is becoming an integrated intellectual map in terms of: (1) the typologies created; (2) the language used; and (3) its pedagogy. Does the way in which we articulate SIHRM assist theory development or enact intellectual imperialism? Or both? It is argued that, by exploring the implications of SIHRM for theory, research, practice and teaching, we may raise awareness of current deficiencies and unanswered questions. Do we need to set a new course, or at least make explicit our navigational assumptions

    Essential Micro-foundations for Contemporary Business Operations: Top Management Tangible Competencies, Relationship-based Business Networks and Environmental Sustainability

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    Although various studies have emphasized linkages between firm competencies, networks and sustainability at organizational level, the links between top management tangible competencies (e.g., contemporary relevant quantitative-focused education such as big data analytics and data-driven applications linked with the internet of things, relevant experience and analytical business applications), relationship-based business networks (RBNs) and environmental sustainability have not been well established at micro-level, and there is a literature gap in terms of investigating these relationships. This study examines these links based on the unique data collected from 175 top management representatives (chief executive officers and managing directors) working in food import and export firms headquartered in the UK and New Zealand. Our results from structural equation modelling indicate that top management tangible competencies (TMTCs) are the key determinants for building RBNs, mediating the correlation between TMTCs and environmental sustainability. Directly, the competencies also play a vital role towards environmental practices. The findings further depict that relationship-oriented firms perform better compared to those which focus less on such networks. Consequently, our findings provide a deeper understanding of the micro-foundations of environmental sustainability based on TMTCs rooted in the resource-based view and RBNs entrenched in the social network theory. We discuss the theoretical and practical implications of our findings, and we provide suggestions for future research

    An Empirical Study of Operational Performance Parity Following Enterprise System Deployment

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    This paper presents an empirical investigation into whether the implementation of packaged Enterprise Systems (ES) leads to parity in operational performance. Performance change and parity in operational performance are investigated in three geographically defined operating regions of a single firm. Order lead time, the elapsed time between receipt of an order and shipment to a customer, is used as a measure of operational performance. A single ES installation was deployed across all regions of the subject firm\u27s operations.Findings illustrate parity as an immediate consequence of ES deployment. However, differences in rates of performance improvement following deployment eventually result in significant (albeit smaller than pre-deployment) performance differences. An additional consequence of deployment seems to be an increased synchronization of performance across the formerly independent regions

    Family management and firm performance in family SMEs: the mediating roles of management control systems and technological innovation

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    The aim of this research is to analyze the mediating role of the use of management control systems (MCS) and the achievement of technological innovation (TI) in the relationship between family management and firm performance in family small and medium-sized enterprises (SMEs). A questionnaire was conducted by 617 managers of family SMEs in Spain, and our model was tested using partial least squares. Our findings show that both MCS and TI play crucial mediating roles in the understanding of the relationship between family management and firm performance. As a result, family-managed firms that utilize MCS and produce TI are much more likely to generate better performance. These results encourage family managers to use formal MCS because in that way they will contribute to obtaining better firm performance, directly and indirectly through TI. We focus on private family SMEs, because these specific firms contribute significantly to the economies worldwide. This paper contributes to resolve the controversy regarding the relationship between family management and firm performance introducing MCS and TI as mediating factors.AgĂȘncia financiadora Ministry of Science and Innovation, Spain (MICINN) UID/SOC/04020/2013 Universidad de Malaga Universidad de Cartagenainfo:eu-repo/semantics/publishedVersio

    Management control in the transfer pricing tax compliant multinational enterprise

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    This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls which reveal a more coercive use of the MCS overall. We argue that modifications to the MCS cannot be understood without an appreciation of the MNEs’ fiscal transfer pricing compliance process

    Contextual Sensitivity in Grounded Theory: The Role of Pilot Studies

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    Grounded Theory is an established methodological approach for context specific inductive theory building. The grounded nature of the methodology refers to these specific contexts from which emergent propositions are drawn. Thus, any grounded theory study requires not only theoretical sensitivity, but also a good insight on how to design the research in the human activity systems to be studied. The lack of this insight may result in inefficient theoretical sampling or even erroneous purposeful sampling. These problems would not necessarily be critical, as it could be argued that through the elliptical process that characterizes grounded theory, remedial loops would always bring the researcher to the core of the theory. However, these elliptical remedial processes can take very long periods of time and result in catastrophic delays in research projects. As a strategy, this paper discusses, contrasts and compares the use of pilot studies in four different grounded theory projects. Each pilot brought different insights about the context, resulting in changes of focus, guidance to improve data collection instruments and informing theoretical sampling. Additionally, as all four projects were undertaken by researchers with little experience of inductive approaches in general and grounded theory in particular, the pilot studies also served the purpose of training in interviewing, relating to interviewees, memoing, constant comparison and coding. This last outcome of the pilot study was actually not planned initially, but revealed itself to be a crucial success factor in the running of the projects. The paper concludes with a theoretical proposition for the concept of contextual sensitivity and for the inclusion of the pilot study in grounded theory research designs

    Boon or curse? A contingent view on the relationship between strategic planning and organizational ambidexterity

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    Numerous scholars have attempted to explain which factors allow for organizational ambidexterity. Strategic planning, as a possible antecedent, has not been considered so far. This is surprising because strategic planning is among the most widely used strategic decision-making tools in management practice and one of the most extensively studied concepts in management research. In addition, prior research has demonstrated the potential of strategic planning to impact innovation-related outcomes—both positively and negatively. Here, we investigate the association between strategic planning and organizational ambidexterity using a survey of 217 senior executives. We highlight the importance of considering how executives use strategic planning. Our results support the hypothesis that strategic planning's positive or negative association with organizational ambidexterity is contingent on other organizational factors. Our findings reveal that strategic planning is only positively associated with organizational ambidexterity when leaders' innovation orientation is extraordinarily high. We further contextualize this interaction effect by considering the environmental uncertainty perceived by the top management. This work contributes to the literature by examining the antecedents of organizational ambidexterity

    Export intensity of foreign subsidiaries of multinational enterprises: the role of trade finance availability

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    We examine the relationship between the role of trade finance availability and the export intensity of foreign subsidiaries of multinational enterprises (MNEs). In developing our hypotheses, we draw upon insights derived from “new” internalisation theory (international business literature) and international trade finance (international economics literature). We empirically test these hypotheses using survey data compiled from subsidiary managers in six ASEAN countries, supplemented with host-country level data. We conceptualise, empirically test, and establish that the subsidiary-level capability in combining and utilising internal and external debts is an important subsidiary-specific advantage to support export intensity. We find that subsidiaries employ intra-firm loans from MNE internal capital markets and, to some extent, bank loans from external financial institutions to boost their export intensity. Subsidiaries may have concerns about foreign exchange risks, but the use of appropriate foreign exchange risk management is positively associated with export intensity. We discuss the implications of our findings for theory and practice
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