This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.
The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.
The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.
This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.
The logic models at the center of leading environmental, social and governance (ESG) reporting programs, such as the global reporting initiative, impose a dualistic relationship between organizations and social-ecological systems. Coupled with the lack of a real-world alternative, their dualistic approach results in widespread systems thinking-based reducibility errors in business responsibility. To help develop a nondualistic alternative, this study aims to present the idea of neltilistli or “rootedness,” as developed by the ancient Nahua indigenous peoples of Central Mexico. From the perspective of the Nahua, rootedness involves a holistic relationship with one’s body, community and the creative force called “teotl.”
The authors draw on the past to speculatively theorize an imagined future using the method of prospective theorizing to draw on a historical social context that is largely missing from current management scholarship. In doing so, the authors engage in a process of imagining a radically different future reality.
Integrating a rootedness approach into ESG reporting, particularly in terms of stakeholder relations, enriches it both spatially and temporally. This approach allows researchers and practitioners to replace dualistic thinking with a more holistic approach.
This paper complements the dualistic assumptions behind ESG reporting programs with a holistic approach based on the rootedness concept of ancient Nahua thought.
By 1901, New Zealand had the first national government-controlled department of tourism in the world. This was the vehicle used to acquire and control tourism assets. In 1954, the hotel assets were consolidated as the Tourist Hotel Corporation of New Zealand (THC). Whilst hotel consolidation was not unique in the world, comparatively little has been written about the establishment of the THC. The following contributes to this ongoing history.
The research used relevant archival records held within the Archives New Zealand. Altogether 195 files were accessed. Information was analyzed and sorted into themes. The following involves one of those themes, conflict.
The establishment of the THC was the result of corporatist ideology based around the need to preserve the importance of tourism to New Zealand. The legislative requirements relating to the management and governance of the THC led to conflict between the THC CEO and the government. Such conflict has been placed within an institutional context. This conflict may have “got in the way” of effective running of the THC.
There is a large volume of data still to be analyzed. Subsequent work on the later years, and demise of the THC could add further context to the overall history of the THC. The extent to which institutionalism was at the root of conflict between the management of the THC and the controlling government department are explored.
Very little has been written about the establishment of the THC. The following contributes to the discussion on the establishment and problems that emerged in the early management of the THC.
The interest of scholars to study microfoundations of dynamic capability has increased. Literatures associated with them are rapidly and diversely developing. This study aims to investigate whether both boundary spanning activities and resource orchestration are the microfoundations of dynamic capability.
A systematic literature review using preferred reporting items for systematic reviews and meta-analyses (PRISMA) guideline is applied to extract 263 studies from Scopus and 12 studies from other online sources. Some studies investigate some of the relationships but only one investigates all relationships examined.
Further discussion suggests that boundary spanning activities and resource orchestration are microfoundations of dynamic capability. The first and second groups of boundary spanning activities (scout and ambassador) and the first stage of resource orchestration (structuring/search/selection) are microfoundations of sensing/shaping. Third group, task coordinator, with some elements of the second stage, leveraging and all elements of third stage, bundling, are microfoundations of seizing. Meanwhile, some other elements of second stage, leveraging, are microfoundations of reconfiguring. Guard, the fourth group of boundary spanning activities, is excluded from microfoundations of dynamic capability because of its nature of internal activities to keep things from the environment.
This study is an original review of literatures about both boundary spanning activities and resource orchestration as microfoundations of dynamic capability. The paper starts with a systematic literature review on four relationships examined and ends up with deep further analysis on the elements of activities groups of boundary spanning, stages of resource orchestration and process groups of dynamic capability.
Immigrant entrepreneurship, particularly immigrant women entrepreneurship, has recently gained socioeconomic attention. However, this issue does not seem to have found proper recognition yet within academic management studies. Thus, the purpose of this paper is to develop a rigorous and comprehensive historical overview of the field, highlighting the key research issues that scholars are following to date and the most intriguing research directions worthy of further development.
To reach its goal, the paper develops a systematic literature review based on the rigorous criteria of 83 papers focused on immigrant women entrepreneurs.
Findings from this study highlight that some relevant arguments related to immigrant women entrepreneurs should deserve more in-depth investigation. As an example, a clear understanding of those factors positively affecting immigrant women firms’ performance is currently missing and it may help to gain knowledge that is able to effectively support such firms. Moreover, there is a strong need to go beyond the tolerance and proclamations toward the relevance of immigrant women entrepreneurs to really understand and manage the differences and ethnic resources that immigrants have and, therefore, overcome their marginalization.
This research enhances a clear understanding of issues related to immigrant women entrepreneurship. The advancement, in terms of knowledge, of such a pivotal topic for today’s economies helps both scholars and policymakers in better targeting education plans as well as in planning ad hoc support and targeted policies, management, entrepreneurship, gender, women entrepreneurs and immigrant entrepreneurship.
This article examines strategic management research across Latin America from 1990 to 2023, addressing four critical inquiries: the themes prevalent in strategic discussions, the leading countries in strategic management (SM) publications, the defining characteristics of strategic research in major Latin American economies and the reflection on whether Latin America is a region that generates or follows the knowledge of the Global North.
Utilizing co-occurrence analysis, this study maps the terrain of SM research in the region, analyzing 4,963 articles indexed in the Scopus database. The authors employed a co-occurrence analysis to map SM research in Latin America, analyzing 4,963 articles from the Scopus database.
Predominant themes include the theoretical underpinnings of strategy, sustainable development, innovation, tourism and international trade. Brazil, Mexico, Colombia and Chile have emerged as leaders in research volume and thematic diversity, particularly in sustainable development and innovation.
By identifying patterns, behaviors and trends in SM research, the authors uncover methods and tools that, once contextualized for the region, can significantly enhance organizational performance.
This investigation is a pioneering effort, providing a focused analysis on SM research within Latin America. It highlights significant contributions since 1990 across the region's main economies. This study represents one of the first comprehensive mappings of this academic field within Latin America. This is the first article, to the authors’ knowledge, developed to map the intellectual structure of the SM field in Latin America through an analysis of co-occurrences, with emphasis on the region's main economies.
This study aims to explore the dialectical interplay between traditional roots and contemporary challenges faced by family businesses, specifically focusing on “Osmice” (in Slovenian; in Italian, “Osmize”), which are family enterprises that embody the cultural and historical heritage at the intersection of Italy and Slovenia. In particular, the purpose of this study is to understand how these businesses, deeply rooted in the communal life of the Karst region, evolve amidst changing social, economic and cultural landscapes.
Building on an alternate template analysis, the research includes the examination of archival data and 34 in-depth narrative interviews. This approach captures details about the historical establishment, persistence and evolution of Osmice, with a particular focus on their ways of facing contemporary challenges while preserving their traditional roots.
The findings reveal that Osmice navigate the tension between past and present through high sensitivity to the cultural identity of the land in which they are embedded. Thus, the study interprets these dynamics through a dialectical lens as the synthesis of preserving traditional roots and adapting to contemporary challenges, articulated through a particular sensitivity to cultural identity.
This investigation contributes to the discourse on how family businesses can maintain their traditional roots while adapting to contemporary challenges. It offers novel insights into the role of cultural identity in balancing tradition and modernity. Through this lens, the study underscores the capacity of family businesses such as Osmice to thrive amidst change, providing implications for both theory and practice in the field of business studies.
The principal–agent literature often draws criticism for its ahistorical, acontextual and static nature, particularly when theories such as the agency or the stewardship theory are being used. This is because the field of economics tends to develop universalistic models and theories, excluding history, context and change, which renders them unusable for practitioners whose behavior is (partially) guided by the complex and differing environments in which they find themselves. The purpose of this paper is to contribute to this criticism by investigating how (and if) history, context and change influence the principal–agent relationship.
Instead of using the typical economic methodologies to study the principal–agent relationship, this paper makes use of the methodologies of the field of history to investigate how history, context and change affect principal–agent relationships in three cases in the early modern Southern Netherlands (the Dukes of Arenberg, the Roosewalle farm and Abbot De Loose of the Abbey of Ename). This methodology is especially suited, as it results in historical narratives that incorporate all of these three elements.
The main finding is that the cases show how history, context and change clearly affect the principal–agent relationship. These aspects are intricately intertwined, as earlier choices and context can cause a change in the principal–agent relationship, this creates a new presence (with an altered history) and sometimes even a new context. This results in a highly dynamic relationship that can evolve in very short periods, mostly in a path-dependent manner.
The paper advocates by example for a shift in principal–agent research, emphasizing the necessity of considering history, context and change. This study demonstrates that these factors greatly affect the nature of the principal–agent relationship. In doing so, it may provide practitioners with better insights, as real-world principal–agent relationships are indeed impacted by these three factors.
By using historical methods, this study shows for the first time how context, change and history indeed influence principal–agent relationships. The findings of this paper encourage the development of theories and theoretical frameworks that more closely resemble reality, rather than being universalistic.
Considering the historical evolution of innovation dynamics, and its paradoxical state, and answering Nelson (2008) and Winter (2014), this paper aims to analyze the dynamics of innovation within the context of the Evolutionary Economic Theory. Specifically, this study looks to unravel the moderating influence of university cooperation on the relationship between innovation expenditure and innovation results. This study aims to provide valuable insights and evidence that can inform strategic decision-making for policymakers and businesses striving to foster innovation-driven economic growth in an ever-evolving global landscape.
The quantitative methodology adopted in this study involved harvesting data from the Latin American Innovation Survey (LAIS) database and cleaning it up using Python to ensure data integrity. Subsequently, SPSS, coupled with the PROCESS macro, was employed to conduct moderation analysis. This methodological approach enabled the examination of the intricate interplay between innovation expenditure, university cooperation and innovation outcomes within a large sample of firms, thereby easing a robust exploration of the hypothesis.
The research highlights the moderating role of university cooperation, showing that collaborative partnerships amplify the impact of innovation spending on innovation results, advancing the understanding of the impact of university-business collaborations. Additionally, the results revealed a positive relationship between innovation expenditure and innovation results, underscoring the significance of R&D investments.
This study highlights the role of university-industry collaborations in enhancing innovation investment outcomes in Latin America. It suggests that managers should proactively engage with universities to access advanced research and foster a culture of innovation. These partnerships can significantly boost a firm's competitive edge and innovation success, marking them as crucial in the rapidly evolving economic environment.
The originality of the paper relies on bridging theoretical concepts from the Evolutionary Economic Theory framework with empirical insights of the moderating role of university cooperation. It addresses a theoretical gap, with a new methodology and offers insights into the complex relationship between universities, businesses and innovation in a constantly changing economic environment, making it clearer how these connections can help boost innovation in practical ways.
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