Commercial Logic Research Articles

Evaluating accession decisions in customs unions: a dynamic machine learning approach

Previous work in the literature on regional economic integration has proposed the use of machine learning algorithms to evaluate the composition of customs unions, specifically, to estimate the degree to which customs unions match “natural markets” arising from trade flow data or appear to be driven by other factors such as political considerations. This paper expands upon the static approaches used in previous studies to develop a dynamic framework that allows to evaluate not only the composition of customs unions at a given point in time, but also changes in the composition over time resulting from accessions of new member states. We then apply the dynamic algorithm to evaluate the evolution of the global landscape of customs unions using data on bilateral trade flows of 200 countries from 1958 to 2018. A key finding is that there is considerable variation across different accession rounds of the European Union as to the extent to which these are aligned with the structure of “natural markets,” with some accession rounds following more strongly a commercial logic than others. Similar results are also found for other customs unions in the world, complementing the insights obtained from static analyses.

Aligned Semiconducting Carbon Nanotubes for Commercial Logic and RF Electronics

Carbon nanotubes are exceptional semiconductors that offer larger current densities and faster switching than conventional Si and GaAs devices, making nanotubes promising for meeting the performance and energy efficiency needs of next-generation electronics. However, the successful commercialization of carbon nanotubes necessitates the control over semiconducting purity, alignment, packing density, and scalability. The simultaneous control of these characteristics has been a major challenge preventing the integration of nanotubes in industrial electronics and the full exploitation of their electronic properties. This talk will present an overview of recent technological developments and methods that progress towards these goals.In these methods, semiconducting (purity of >99.99%) carbon nanotubes are deposited on target substrates via scalable alignment methods at room temperatures. These individual methods separately enable the deposition of quasi-aligned (±28°) nanotube arrays (~50 nanotubes µm-1) demonstrated across 100 mm substrates, highly-aligned (±6°) nanotube arrays (~100 nanotubes µm-1) demonstrated across 100 mm substrates, and the selective-area deposition of highly-aligned nanotube (±7°) arrays (~up to 250 nanotubes µm-1). The nanotube arrays with high packing density (~250 nanotubes μm-1) yield exceptional current densities of 2 mA μm-1 and transconductances of 1 mS μm-1 at VD of -0.6V. Importantly, due to the low-temperature nature of the deposition processes, these techniques offer a direct path towards the alignment of carbon nanotubes directly on Si and other materials, such as GaN or plastics, to enable high-performance 3D integrated circuits.

Data analytics use in financial due diligence: the influence of accounting and commercial logic

Purpose The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD). Design/methodology/approach The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory. Findings First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly. Originality/value The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

Institutional pressures and greenwashing in social responsibility: reversing the link with hybridization capability

PurposeDespite the ongoing scholarly interest in greenwashing, it is not well known the impact of multiple institutional pressures on greenwashing in corporate social responsibility (CSR). Following the institutional logics perspective, this study investigates how three distinct logics – commercial, public, and social welfare – drive greenwashing and whether organizational capability for blending diverse CSR expectations reverses this link.Design/methodology/approachThe current study conceptualized and tested an original model on how three institutional logics influence greenwashing in CSR, with the mediation effect of hybridization capability as a response to logic plurality. Partial least squares structural equation modeling was performed on a survey data, which was collected from 150 middle managers in Turkey.FindingsThe results show that while commercial logic has no direct or indirect impact on greenwashing, public and social welfare logics drive greenwashing in CSR. However, these effects are reversed when the CSR hybridization capability increases.Practical implicationsThis study contributes to the understanding of what predicts CSR greenwashing by integrating a comprehensive theoretical framework involving multiple institutional logics, conflicting stakeholder demands, and organizational hybridity.Originality/valueTo the best of our knowledge, this is the first study that theoretically and empirically analyzed how the exposure of multiple external pressures affects the CSR greenwashing and how it can be reversed by CSR hybridization capability. This capability mitigates the threats and challenges of multiple logics and turns them into an opportunity to gain legitimacy in the eyes of stakeholders by preventing greenwashing.

Organizing for peace: The organizational behaviors of business amid conflict

Business-and-peace research has explored the avenues by which organizations can engage in peacebuilding activity, yet little is known about the types of organizations that create peace or about how these differ compared to those that either ignore peace or enhance conflict. Peacebuilding organizations require distinct operating logics and capabilities that promote concord among social groups, and they can take the form of hybrid organizations—those that pursue profit in a commercial logic while also addressing social objectives. But not all hybrid organizations with social objectives, such as poverty reduction or equality, are able to promote peace. In this article, we identify the organizational capacity to fuse intergroup sensitivity into operations as a crucial factor that distinguishes hybrid organizations capable of peacebuilding from other organizational forms. The discussion provides guidance for practitioners on fostering such organizations, while warning against the assumptions found in business-and-peace literature that describes how ethical conduct and unguided social agendas can promote peace.

Militarization and popular culture in the shadow of war: the 2022 Eurovision Song Contest

Abstract What is the political role of cultural mega-events in the context of ongoing war? The article examines the interaction between cultural mega-events and militarization processes in the shadow of war. It addresses two main gaps: the lack of attention to the politics of such events during war, and the specific understanding of militarization usually adopted by popular culture scholars. It examines the development of material and symbolic forms of militarization, and addresses the impact of the commercial logic behind mega-events on the intensification and normalization of militarized practices. Empirically, the article focuses on the different militarization processes that developed in and through the 2022 Eurovision Song Contest, in response to the Russian invasion of Ukraine. It examines how these play out in Ukraine (through the militarization of the band Kalush Orchestra and the militarization of the Ukrainian song ‘Stefania’), within the Eurovision contest itself and across Europe (through its participation in the competition). In doing so it also contributes to the broader debate about the changing security identity of Europe, and the development of a new militarized liberal European identity. Using data from social media, the article also highlights the role of such platforms in militarization processes.

The Self-representation of Secular Spirituality Movements in Virtual Space: The Case of Lithuania

In the second half of the 20th century, along with the alternative New Age spirituality movement, the practice of self-improvement became widespread, and by the end of the 20st century it had become extremely widespread, permeating the most diverse areas of life in the Western world, practically becoming a mass cultural phenomenon. Accordingly, it can be described as a secular phenomenon with minimal links to traditional spirituality: the concept of spirituality has changed significantly, is often not linked to transcendental ideas and is focused on the self and self-improvement and the search for personal well-being and happiness. Relevant practices in the 21st century are particularly widespread in Lithuania. The Self-representation of Secular Spirituality Movements in Virtual Space The article examines the peculiarities of the self-presentation of spiritual self-improvement practices in Lithuania. The self-presentation of the phenomenon in virtual space is analysed and texts written by some service providers are studied. Aspects of the social communication of spiritual practices in the online space are examined from the perspective of linguistic analysis and marketing, and spirituality practices are distinguished and discussed. In this context, the needs–wants–demands relationship emerges, along with the need for self-actualisation. The online descriptions of the services offered by providers of spiritual practices are constructed according to commercial logic. The results of the linguistic analysis correlate with the findings of previous researchers about the orientation of the offered spiritual practices towards self and secular practices.

The commercialisation of microfinance: deploying management control to address institutional complexity

PurposeThe study aimed to examine the transformation of a non-profit microfinance institution (MFI) into a hybrid social enterprise, and the role of formal and informal controls in reconciling the discordance between the two conflicting (social and commercial) objectives that emerged due to the transformation.Design/methodology/approachA case study of a non-governmental MFI located in Southeast Asian country was conducted. This case study drew on the institutional logics perspective as an analytical tool to understand the complexity of change and the mobilisation of management control practices to align two conflicting goals at the core of the MFI’s organisational strategies. This study adopted the interpretive approach and relied on multiple data sources, including semi-structured interviews and documentary evidence.FindingsThe application of commercial principles in the operations of the MFI occurred in several phases. First, the MFI changed from a non-profit business model to a hybrid social enterprise, which pursued a double bottom-line strategy. The informal control practices inherent in the organisation’s culture created a high level of social awareness embedded within a social logic. In contrast, the formal control practices were directly linked to the new commercial logic. The synergy between the two logics was optimised by reinforcing formal and informal control practices.Originality/valueThis study offers insights into the role of control systems in reconciling the discordance between competing social and financial objectives within a non-governmental MFI that enjoys substantial financial and nonfinancial support from the government.

Finding the right one: understanding the supplier selection process of social enterprises

PurposeThis study aims to develop an in-depth understanding of how supplier selection helps social enterprises achieve their social missions while maintaining commercial viability.Design/methodology/approachThe paper applies a multiple-case design to study the supplier selection processes of 15 Dutch social enterprises.FindingsSocial enterprises tend to build supply relationships through existing networks and evaluate suppliers based on value alignment, relationship commitment, resource complementarity, and cost. Depending on the possibility of social value creation in supplier selection, the importance of these criteria varies across different social enterprise models and between key and non-key suppliers. Moreover, suppliers’ long-term relationship commitment can help reconcile tensions between the social and commercial logic of a social enterprise and facilitate impact creation.Research limitations/implicationsData collection is limited to the perspectives of buyers – the social enterprises. Future research could collect supplier-side data to explore how they engage with social enterprises during the selection process.Practical implicationsManagers of social enterprises can use our research findings as guidance for selecting the most suitable suppliers, while organizations that want to collaborate with social enterprises should actively build network ties to be identified.Originality/valueWe contribute to the cross-sector collaboration literature by showing the underlying reasons for the preference for network reinforcing and indirect networking in supplier identification. We contribute to the social impact supply chain literature by revealing the critical role of supplier selection in shaping collaboration outcomes.

A transdisciplinary approach to address the exclusion processes of the food regime for Mexico’s small-scale fishers and farmers

Mexico is one of the few countries that combine fishing and agricultural legacies. Despite the social importance and central role of food production, Mexican public policies have largely abandoned small-scale producers over the last four decades. Moreover, they have been relegated to the status of weakest link in the economic logic of the global food regime. Since Mexico signed the first North American Free Trade Agreement, small-scale fishers and farmers have faced five main problems: dismantling of means of production, erosion of organizational capabilities, disadvantageous commercial logic that limits access to favorable markets, westernization of diets, and frequent periods of food insecurity. This study addresses the following research question, how, in the face of the exclusion processes of the current food regime, the abandonment of public policies and erosion of most of the sectoral organizational capacities in Mexico, can small-scale fishers and farmers, as well as urban and rural consumers improve their productive, commercial and food problems within their living contexts? We introduced a novel transdisciplinary context-specific approach, based on our research experience in fishing and farming communities of the Yucatan Peninsula. Finally, we outline innovation niches that could lead to relocate regional food systems through complementarities between coastal and inland areas.

Journalists’ Perception of the Threats and Risks of Corruption in Institutions and the Media

Corruption scandals have been constantly present in the Spanish media in recent years. The public stays informed about these events through the media, so the way in which journalists cover them, as well as their perception of this problem –which threatens and endangers society– as regards the institutions and the media themselves, is of great important. This article addresses this issue using a representative survey, conducted between March and July 2023, of 391 Spanish journalists belonging to media outlets of different sizes and platforms from across the country. Journalists were asked about the perceived level of corruption in different public institutions, their level of institutional trust, and their degree of agreement with a variety of statements about corruption and the media. After performing a descriptive and inferential statistical analysis of the data collected, the results showed that journalists see corruption as one of the main problems in Spain, with a definitively higher incidence in political institutions compared with other public institutions. In addition, it was found that, the greater the perception of an institution’s corruption, the greater the journalists’ distrust of that institution, thus confirming the dysfunctional thesis of political scandals. Finally, it was revealed that, for journalists, the watchdog role is theoretically essential, but it is not carried out in practice owing to the commercial logic that has been embraced by the Spanish media

The politics of vulnerability in the influencer economy

While workers of all stripes are compelled to embrace uncertainty under conditions of neoliberalism, ideologies of risk assume a particular guise in the platform economy, wherein laborers are exhorted to ‘put yourself out there’. Given the attendant harms associated with public visibility – especially for women and other marginalized groups – it seems crucial to explore platform-dependent laborers’ experiences of ‘putting themselves out there’. This article draws upon in-depth interviews with 23 social media influencers and content creators, sampled from across platforms, content niches and subjectivities. Our analysis revealed that vulnerability is a structuring concept in the influencer economy – one that operates at multiple, often overlapping levels. First, the commercial logic of authenticity casts personal vulnerability as a strategy for building community and accruing followers. But influencers’ individual disclosures were often entangled with their social identities (e.g., gender, race, sexuality, ability and body type), which rendered them socially vulnerable to targeted antagonism from audiences. Interviewees experienced a range of harms, from identity-based hate and harassment to concerted take-down campaigns. These personal and social vulnerabilities were compounded by the vulnerabilities of platform-dependent labor: not only did participants identify the failures of platforms to protect them, some shared a sense that these companies exacerbated harms through a commercial logic that incentivizes antagonism. After examining the emotional labor necessary to manage such platform vulnerabilities, we close by reiterating the unique precarity of platform labor, wherein participants lack the social and legal protections typically afforded to ‘vulnerable workers’.

Exploring sustainable development goals adoption in supply chain management: A typology of coexisting institutional logics

AbstractDespite growing interest in the 17 United Nations (UN) sustainable development goals (SDGs), companies still struggle with how to implement them as part of their sustainability policies. Hence, we explore how the SDGs are adopted in supply chain management (SCM) using institutional logic as a theoretical lens. Based on a case study, we analyse 10 interviews conducted with managers and suppliers of a multinational cosmetics company recognised for its sustainability engagement. Our findings show that while the strategic level embraces the SDG framework, supply management processes are exclusively evident at the operational level. This becomes even more salient in the analysis of sustainability and commercial coexisting logics. Although sustainability logic concerns compliance with sustainability‐related regulations and external pressures, commercial logic demonstrates the effective engagement of strategic decisions in favor of profitability. Our results reveal nuances in the existing gap between the SDGs and SCM, illustrated through a typology of coexisting logics at the strategic and operational levels, adding value to the SCM literature. This paper questions the feasibility of implementing the UN SDGs along a supply chain, which opens the door for future research and new practical insights relevant to companies' daily operations.

Navigating the Startup Landscape: The Social Impact of Venture Capital

Over the past few decades, venture capital has become increasingly popular as an effective financing tool for high-risk start-ups compared to traditional financial instruments. A combination of scientific, technical, economic, environmental and social aspects is leading to positive developments in venture capital investment. As more and more venture capital is invested in startups, less and less attention is paid by investors to the social aspects of investing. The main goal of venture capitalists is to make profits in the long run. The purpose of the study was to analyze the social impact of venture capital in startups and its relationship with the economic impact of the investment. In order to achieve the research objective, the method of systematic literature review was identified as the most appropriate method according to the previously established inclusion criteria. The results of the study showed that the main aspect that is determinant in the venture capital investment process is the logic followed by investors at different institutional levels. The analysis analyzed and compared the logic that pursues the financial goals of the activity and the logic that pursues the social goals of the investors and the startup team. As a result of the study, it was possible to establish that venture capitalists have a contradiction between the commercial logic and the social logic of the startup's functioning. It was found that this aspect is predetermined by institutional aspects such as mission, values, management models and decision logics. The results of this study have both practical and scientific significance. Although in modern conditions it is possible to achieve success if measures to promote sustainable functioning are implemented comprehensively, touching social, environmental and economic aspects at the same time. The scientific significance of this study is to better understand the relationship between economic and social aspects of venture capital for start-ups. The practical relevance of this study is that for startup founders, the results of this study can be a basis for properly designing institutional aspects to better attract investors.

Technology, Ethics, and the Pandemic: Responses from Key Accounting Actors

ABSTRACT A pandemic is an exceptional context involving radical disruptions for organizations and society. Ethical considerations evolve among individuals and organizations, and the way technology is used is an important factor in this evolution. We explore how key actors in the accounting space—namely, the Big 4 firms, the professional accounting associations, and the audit regulators—responded to the conjunction of the pandemic, ethics, and technology. We contextualize our documentation analysis referring to the ETHOs framework, which integrates ethics and technology. Findings suggest that ethics and technology are significant for the professional accounting associations and the audit regulators during the pandemic. In contrast, the Big 4 appear to overlook this importance, focusing instead on gains to be obtained from technology, applying a commercial logic above a professional logic. Our study underscores the importance of considering ethics in the future design and utilization of technology to maintain trust in the accounting profession. Data Availability: Data are available from the public sources cites in the text.

Living in Anti‐Intellectual Times: Addressing Transgender Inclusion in Second Language Teaching and Teacher Education

AbstractAt a time of acrimonious debates globally about gender identity and expression, students who identify as transgender (including those who are nonbinary, genderqueer, and gender fluid) are particularly affected. Although erased from the curriculum, they (and the ontological challenge trans people pose to the cisheteropatriarchal gender order in general) are omnipresent in political and media discourse. This can be particularly challenging for teachers who are often unclear about the issues involved and unsure how to support these students to whom they have a duty of care. Despite decades of legislative reform across much of the world with regard to transgender rights, education sectors globally have been hesitant to include gender (and sexual) diversity in the curriculum. This article explores the complex set of reasons as to why this erasure persists in English Language Teaching. In doing so, it addresses the concepts of “reproductive futurism,” “hyper‐reactionary neoliberalism,” “postfascism,” “biological essentialism,” and the commercial logic of global edu‐business as key factors. The article concludes by considering some of the options for teaching and teacher education.

Identity performances on professional accounting association magazine covers

PurposeThe authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.Design/methodology/approachThe authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.FindingsThe authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.Originality/valueThe authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.

Becoming aware of the role of OCB in determining the relationship between HRM practise and performance: Evidence from social enterprise

The purpose of this study was to examine the influence of human resource management (HRM) practice variables on performance, with organizational citizenship behavior (OCB) as a mediating variable. This research specifically uses social enterprise as study material due to the different characteristics of social enterprise from other organizations in terms of organizational governance, where commercial logic and social logic are combined. This study uses a quantitative approach, involving 100 worker respondents in social enterprises in a survey, to see the influence of HRM practice variables on organizational performance with OCB as a mediator. Based on the results of data analysis using SEM-PLS, it was found that HRM practices have a significant effect on organizational performance. When the OCB mediates this influence, it is well known to be even stronger. The study's findings practically affect how human resource policies are decided since they suggest that practices should be created to encourage workers to perform to their highest potential.

How the Big Four maintain and defend logic equilibrium at concurrent performances

The Big Four’s organizational field is dominated by two conflicting institutional logics, the professional logic and the commercial logic, resulting in a fragile logic equilibrium. We conceptualize logic equilibrium as offering instrumental value to the Big Four, and therefore a resource worth maintaining and defending. The paper mobilizes Goffman’s dramaturgical framework to examine how the Big Four maintain logic equilibrium in recurrent performances (i.e., their annual reviews), and defend it against threats in contingent performances (i.e., their comment letter responses to a regulatory inquiry). The research uses meaning-oriented content analysis. The study finds that the Big Four maintain logic equilibrium via recurrent performances that ostensibly summon concepts evocative of the professional and commercial logics in equal measure, but in substance, mobilize professional-logic concepts to privilege client-centric concerns associated with the commercial logic. In defending logic equilibrium from threats, the Big Four’s contingent performances draw almost exclusively on concepts associated with the professional logic. However, these contingent performances also principally use the professional logic towards a commercial end, in this case, as a buffer against regulatory proposals. In foregrounding institutional work’s performative nature, we contend that the commercial logic has commandeered the professional logic, the latter becoming a performative sign-vehicle directed towards commercial ends.

Making sense of each other: Relations between social enterprises and the municipality

Social Entrepreneurs address ‘wicked’ societal problems and achieve social impact using innovative practices. This study contributes to the analysis of the role of government in the ecosystem of Dutch social entrepreneurs by looking at the support initiatives that the Amsterdam municipality offers. Our paper reveals how municipal officials and social entrepreneurs position themselves in this ecosystem and how they make sense of their collaboration. We think that these issues are important to dwell on to be able see the limits of collaborative governance approaches in the Dutch Social Entrepreneurship eco-system. The results of qualitative interviews conducted with municipality officials, social entrepreneurs and members of network organizations show that the ties between the municipality of Amsterdam and social entrepreneurs are not strong enough to overcome the institutional barriers and that the relationship between them is disrupted by the different logics used. Social entrepreneurs operate from both a social as well as a commercial logic. Social entrepreneurs see themselves as running noble social enterprises that put impact first, but the municipality values a commercial logic when granting subsidies. This means that the social enterprises do not always fit within the frameworks offered by the municipality because their commercial logic is seen as less legitimate when it comes to support. The results of this study confirm that in the governance of wicked problems, there is an ongoing actor positioning process where, in this case, social enterprises and municipalities, hold on to their actor-based understanding of the nature of issues and collaboration.