Neo-institutional Theory Research Articles

The semantics of diversity in higher education: differences between the Global North and Global South

Inspired by neo-institutional theory, we explore whether the semantics of diversity appears to be global and universal through computer-assisted content analysis of 2378 publications. Diversity discourses are dominant, but only in the USA and Canada, UK and Ireland and Europe, not being present in Asia, Africa, the Middle East and Latin America. Diversity is interpreted differently across regions influenced by the local socio-political settings. Academic literature on diversity first appeared in the USA and Canada in the mid-1970s in relation to race and gender. In other English-speaking countries, diversity gained momentum only in the mid-2000s, with inclusion, gender, ethnicity and cultural diversity being the dominant terminologies. Later in that decade, diversity appeared in the academic literature in Europe, often framed as inclusion and gender. We did not find any evidence that the semantics of diversity has become global or universal and, therefore, question the cultural globalisation and the worldwide standardisation of academic knowledge around the valorisation of individual and collective differences.

Entrepreneurial exit intentions in emerging economies: a neoinstitutional perspective

Current research has shown that entrepreneurial exit is driven by individual- and firm-level antecedents. We draw from neoinstitutional theory and propose that contextual factors affect family succession intentions as opposed to family-external exit intentions and theorize how regulative, normative, and cultural-cognitive institutional pillars affect exit intentions in the context of transition economies—a special case of emerging economies with no path dependence related to an entrepreneurial exit—characterized by institutional voids, which are filled in by the national culture. We argue and find—analyzing a sample of 222 Polish SME founders’ survey responses—that labor market development decreases, normative pressure of reference groups increases, and paternalistic leadership style decreases family succession intentions. This study contributes to the literature about entrepreneurial exit, family firm succession, and neoinstitutional theory.

Between Legitimacy and Socioemotional Wealth: Family Ownership and the Party Branches Building of Chinese Private Enterprises

ABSTRACTSince 2012, a large-scale Party branches building campaign intending to regain political influence in the private sector has been sweepingly promoted. Drawing on the Chinese Private Enterprise Survey conducted in 2008, 2012, and 2018, this study investigates private enterprises’ strategies in response to the intensified political pressure by integrating socioemotional wealth theory and neo-institutional theory. It is found that (1) private enterprises with high family ownership tend not to establish Party branches until political pressure is very high; (2) enterprises with high family ownership are more likely to adopt a decoupling strategy of evading the Party's political and social goals; and (3) the owners’ perceptions of a better market and legal environment weaken the negative effect of family ownership on the establishment of Party branches. These results reveal the key logic of preserving the socioemotional wealth and ‘embedded agency’ of Chinese private enterprises when they confront institutional legitimacy mandates. This study also sheds new light on the causes of the decoupling phenomenon and the dynamic interactions between institutional environment and organizational behaviors.

Comparative analysis of innovative and socio-economic development of enterprises and other purposeful systems

The purpose of the study is the scientific substantiation of theoretical and methodological support of innovative and socio-economic development of enterprises and other purposeful systems. The study uses the latest provisions of the theory of social development, systemology, economic information theory, institutional and neo-institutional economic theory, strategic, industrial and innovation management. Development is defined as the archetype of entrepreneurship and the most important category of socio-economic life. The study established a link between socio-economic and innovative development of enterprises and other socio-economic systems. The directions of business that suffered and developed during the corona crisis were analyzed and an assessment of its innovation was provided. The mutual influence of socio-economic and innovative development of enterprises is proved. Peculiarities of development of innovation activity in the conditions of imperfect branch structure of economy are substantiated. It was emphasized that Ukrainian enterprises should adapt the market and business experience of the world is leading countries, improve infrastructure and the institutional environment, increase human capital, knowledge and technology. The direct vector of innovative development for Ukrainian entrepreneurship is Ukraine's integration into the EU: for enterprises and educational and research institutions – into the European Scientific Area, infusion into clusters specializing in «aerospace industry» – south-eastern Poland, «toolmaking» – Slovenia, «automotive industry» – Slovakia. Emphasis is placed on the expediency of applying the world practice of creating new targeted tools to support the economic and innovative development of entrepreneurship on the basis of medium-term and long-term programs and strategies.

Local Mandate, Global Market: How Canadian Colleges Discuss International Students

ABSTRACT Although the number of international students in Canadian colleges has been increasing rapidly, colleges’ internationalization activities have received less attention than those of universities. This article examined how Canadian colleges discuss international students in their official internationalization strategy documents. Conducting critical content analysis of the internationalization strategies of 11 colleges from five provinces in Canada, we found that internationalization strategies focus on four major themes: recruitment, student services, intercultural awareness and post-graduation transitions. We drew on concepts from both resource dependency theory and neo-institutional theory to explain the combination of both revenue generation and commitments to diversity as key themes in the documents. Ultimately, we argue that colleges justify their focus on international student recruitment by framing international students as promoting the development of intercultural awareness and global competences of domestic students, which are framed as increasingly necessary for their labor market success. Meanwhile, the aspirations and goals of international students themselves seem to be an after-thought. We conclude with a call to center the goals of international students as a starting point for creating more responsive institutions.

How SMEs benefit from environmental sustainability strategies and practices

ABSTRACT There is considerable literature on sustainability, but studies that specifically address small and medium-sized business enterprises (SMEs) are limited. This paper addresses the gap in current quantitative research concerning the link between environmental sustainability and performance in SMEs. Stakeholder and neo-institutional theories and resource-based view are used as underpinnings to hypothesise relationships between relational motives, internal sustainable environmental strategies, and operational, economic, and environmental performance in SMEs. We statistically analyse survey data completed by a sample of 49 SMEs in the Houston, Texas metropolitan area by applying regression path analysis, bootstrapped with .95 CI (Bias Corrected and Accelerated) of 2000 samples on all regressions. The results show significant relationships between (1) the relational motives and sustainable internal environmental strategies and (2) sustainable internal environmental management strategies and operational, economic, and environmental performance in the sampled SMEs. Conclusions from the results, managerial and theoretical implications, limitations, and future research opportunities are discussed.

Insights into neo-institutional theory in accounting and auditing regulation research

PurposeNeo-institutional theory (NIT) has strengthened its position as one of the theories and frameworks used to investigate accounting as organizational, legislative, social and policymaking phenomena. This study aims to review how aspects of NIT are used and understood by accounting researchers. As a growing body of accounting and auditing articles in recent years has used NIT as a theoretical framework, this paper reviews and analyzes articles using NIT.Design/methodology/approachThis study develops a comprehensive synthesis of current academic knowledge about NIT in accounting and auditing regulation literature. Further, it reveals areas requiring further examination.FindingsThe findings of this study indicate that prior studies have found evidence that accounting and auditing regulation is associated with all forms of isomorphism (coercive, mimetic and normative). For instance, institutional pressures influence the accounting and auditing standards adoption in different environments. Therefore, the synthesis of the literature suggests that coercive, mimetic and normative pressures have played a significant role in the harmonization of accounting and auditing practices worldwide. To conclude, NIT has become one of the relevant alternative approaches used to explore accounting and auditing regulation as a complex phenomenon.Research limitations/implicationsAccounting has often been referred to as a “narrow” and “technical” topic. In a way, NIT broadens the research field by extending, for instance, the approach of which external and internal pressures are associated with accounting standards adoption and why different accounting practices are adopted.Originality/valueThis study informs accounting scholars as to how NIT has been applied, and can be applied, in the accounting and auditing regulation literature. This benefits accounting researchers if they are considering whether to use NIT in their research. This study evaluates the contribution of NIT within this research field. It can be suggested that accounting researchers need to become more aware of the debates within the NIT literature, particularly as the theory is seen as conceptually ambiguous. To conclude, the synthesis highlights that NIT has offered a range of important contributions and has drawn attention to the link between accounting and auditing regulation research and the institutional environment.

Board's gender diversity and international entrepreneurship: intensity versus quality?

PurposeAn increased globalisation pushes forward the study of international entrepreneurship that however has been mainly analysed at a macro-environmental and an individual level. The authors want instead identify the determinants of international entrepreneurship from a firm-level perspective, specifically in relation to the key decision-making entity – the board of directors. The authors focused on the overall composition of the board of directors in terms of gender diversity and how this affects multi-subject decision-making when it comes to international entrepreneurship.Design/methodology/approachBased on entrepreneurial decision-making and the neo-institutional theory, the authors analyse the relationship between gender diversity in boards of directors and firms' international entrepreneurship, assessing how state ownership and ownership concentration moderate this relationship. Using a sample made up of China's listed companies from 2009 to 2018, the authors empirically test the main effect and the moderating effects.FindingsInternational entrepreneurship is less prevalent in firms with more female directors, but in terms of quality of the decisions, these boards perform better. State ownership and ownership concentration can strengthen and weaken the relationship between the presence of female directors and the intensity of international entrepreneurship, respectively.Originality/valueFirstly, the authors draw attention to the implications of gender diversity in boards of directors, calling for further studies on communication and collaboration patterns within multi-subject decision-making. Secondly, the authors’ conclusions enrich academic literature on female directors by exploring the roles they play in firms' decision-making when it comes to international entrepreneurship.

Operations Strategies and Competitive Advantage of African Airlines: A Case of Kenya Airways

In today’s business environment, competitive advantage goes to those organizations most able to adopt effective operations strategies. It is believed that operations strategies are responsible for spurring competitive advantage in different organizations. As a result, many airlines have adopted diverse strategies to enable them obtain competitive advantage. However, it was still unclear whether these strategies actually contributed to the envisaged competitive advantage. This study was carried out to ascertain whether the operations strategies adopted had any significant influence on competitive advantage of Kenya Airways. The specific objectives of the study were to establish the influence of operational efficiency, product and service innovation, continuous process improvement and customer orientation on the competitive advantage of Kenya Airways. The study was guided by the rational choice theory, resource-based view theory, the neo-institutional theory and the Porter’s Five Forces Model. The study was anchored on the descriptive survey design and targeted senior and middle level operations managers at the Kenya Airways headquarters in Embakasi, Nairobi and the Jomo Kenyatta International Airport that serves as the operations hub to Kenya Airways. The study was a census comprising of 125 study participants. Data was collected using a questionnaire. A pilot study was carried out to guarantee the reliability of the instrument. Reliability was tested using Cronbach alpha and Cronbach alpha reliability coefficient of 0.78 was obtained and deemed satisfactory. Descriptive and inferential statistics were utilized to analyze the data. Descriptive statistics included means, frequencies, percentages and standard deviation while the inferential statistics included Pearson’s correlation and multiple regression analysis. Statistical Packages for Social Sciences (SPSS) software was utilized to examine the data. The findings showed that the regression coefficient of operations efficiency was 0.309 (p-value=0.001), innovation of product and services was 0.321 (p-value=0.002), continuous improvement was 0.223 (p-value=0.002) and customer orientation was 0.137 (p-value=0.000). The results revealed that 30.9% of the variance observed in the competitive advantage of Kenya airways was influenced by operational efficiency while 32.1% was influenced by innovation of product and services. Also 22.1% of the variance in competitive advantage was contributed by continuous process improvement while 13.7% was influenced by customer orientation. The study concludes that for airlines to achieve competitive advantage they must focus on reducing flight delays and cost of operations, conform to operational charter and the overall corporate strategy, strive to offer superior products and services, explore new routes, introduce new aircrafts and offer attractive products and services, maintain a culture of continuous improvement and learning by availing the products and services that fulfill and satisfy the unique needs of the customers as well as their demands. The study recommends that the management of airlines should ensure that their operations are efficient and invest more in research to identify new products and services. The management of airlines should also ensure that they adopt products and services that meet customers’ needs and satisfaction.

АНАЛІЗУВАННЯ ПЕРЕВАГ У ПРОЦЕСАХ РОЗВИТКУ СОЦІАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ЗАКЛАДІВ ВИЩОЇ ОСВІТИ НА РИНКУ ОСВІТНІХ ПОСЛУГ

The paper seeks to explore the current issues that deepen the understanding of the benefits of social responsibility in higher education institutions. In particular, it is observed that interpreting social responsibility as a philosophical category or an ideological concept is limited to identifying only the boundaries of the company's responsibility for its effects on society and the environment. However, an emphasis is put that to implement a socially responsible strategy, a company should build a model to manage social responsibility and its integration into the key business processes: production, sales management, logistics, and personnel management. The hypothesis of the study is that making use of the benefits in developing social responsibility in higher education institutions will contribute to boosting their competitiveness in the educational services market. The purpose of the study is to provide insights into the benefits of developing social responsibility in higher education institutions in the educational services market. The methodological basis of the study is the neo-institutional theory which assumes concluding contracts (transactions) between counterparties based on a cycle of "negotiations, accepting and fulfilling of obligations"; an institutional paradigm as a process of interaction between the government and the society which negotiates, accepts and fulfils obligations as to organizational and financial involvement in socially responsible activities. The findings have identified cause and effect relationships that determine the terms and the degree of shaping social responsibility in higher education institutions which are of a two-fold character. It is argued that the maturity of social responsibility of the government and higher education institutions significantly enhances their competitiveness. The results of research provide evidence on the existence of certain University social responsibility patterns. However, it is noted that at the early development phase, certain volatility is observed in cause and effect relationships between social responsibility factors, causes and drivers in society as a whole and in terms of differentiated business units including higher education institutions.

Institucionalismos ou Neo-Institucionalismos?

This article discusses the contributions of neoinstitutionalism to the SocialSciences and the study of social behavior. The research was carried out fromthe bibliographic review on the theme, and it concludes that the theoreticalframework of neoinstitutional theory gives a new guise to the classic foundersof Social Sciences, being also identified as institutionalist theory. In addition,such a theoretical perspective offers instruments capable of contributing tothe effectiveness of public policies, from diagnosis to execution, consideringtransition institutions as effective mechanisms for the institutionalization ofnew practices and capable of promoting effective institutional changes.

Conceptualising Stakeholder Engagement in Sustainability Reporting

A plethora of studies reveal that stakeholder engagement is critical in sustainability reporting. However, there is a paucity in the literature on how stakeholder engagement in sustainability reporting may lead to more meaningful sustainability reports. This paper aims to conceptualise the role of stakeholder engagement in producing more meaningful sustainability reports. This conceptual paper offers avenues for future empirical research. This paper contributes to the literature and the theory by shedding light on the importance of institutional work in shifting the institutional logic of stakeholder engagement in sustainability reporting from a strategic management tool to an accountability mechanism so that more meaningful sustainability reports are produced. Stakeholder engagement allows the reporting companies to become more aware of sustainability issues that are informed by their stakeholders while the engaged stakeholders also benefit from the information provided by the reporting companies on the issues, agenda, and performance related to sustainability.
 Keywords: stakeholder engagement, sustainability reporting, neo-institutional theory

Sending corporate social responsibility signals: What organizational characteristics must be met?

Purpose – This work examines some of the organizational characteristics of companies that send CSR signals. It evaluates five determinants: operating in a highly polluting sector, concentration of ownership structure, corporate reputation, profitability, and size. Theoretical framework – This empirical research draws upon Signaling Theory and Neo-Institutional Theory. Design/methodology/approach – By using a combined methodology that analyzes the results of a qualitative comparative analysis and the results of a binary logistic regression model, covering a sample of 95 companies, this study reveals some important aspects of the profile of companies that send CSR signals to society. Findings – Larger or more profitable companies that operate in a highly polluting sector, have a non-concentrated ownership structure, and have a positive corporate reputation, tend to be more willing to send CSR signals. Furthermore, a positive corporate reputation is a key organizational characteristic for sending CSR signals. Practical & social implications of the research – Since sending CSR signals is a powerful tool for legitimizing a company’s CSR actions, a better understanding about this helps managers and regulators to know the organizational characteristics of companies interested in signaling. Originality/value – This study’s main contribution is to advance the knowledge on the profile of companies that decide to send CSR signals to society. The findings are especially valuable because it is argued that there are specific complementary organizational characteristics when the company decides to send CSR signals. Keywords – CSR signals, QCA, Signaling Theory, Neo-Institutional Theory, Global Reporting Initiative (GRI).

An Analysis of Indonesian Public Service Reform Through National Public Service Complaint Management Policy

The concept of Good Governance through involving the active participation of the community in the process of making and implementing policies in the reform era and public openness is a demand for government administration to realize bureaucratic reform. Public services quality is one indicator to determine the realization of this concept. This essay aimed to analyze decision-making-theories in Indonesia public service reform concerning instrumental, cultural, and neo-institutional theories through Public Service Complaint Management Policy implemented by the Indonesian Ministry of Apparatus and Bureaucratic Reform since 2018. This essay also intends to recognize the challenges of this policy and the pattern of Indonesian bureaucratic reform policies in improving the quality of public service. After analyzing instrumental, cultural, myth, and isomorphism approaches in Indonesian public service complaint management policy, hybrid organization form showed by the public organization when adapting old public administration, NPM, and post NPM for realizing accountable public service governance. A combination of vertical and horizontal specialization showed during the formulation and implementation of this policy. While some public organizations often use mythical and isomorphism and rely on path-dependency towards Javanese culture and strong hierarchy in bureaucracy. Those decision-maker theories in the organization are various aspects of the Indonesian Public Service Complaint Management Policy.

Playing by the rules of academia? The impact of an international research project on the professional identity development of early-career academics in sport management

The purpose of this study is to examine how participating in an international research project (IRP) can impact the way early-career academics (ECAs) perceive academia and thus their professional identity development. Based on neoinstitutional theory, we examine autoethnographic memory stories of six ECAs within sport management who participated in an international research project (IRP). These ECAs experienced an important professional socialization process into the institutional logics of sport management academia. We found that the academics' perception of doing research was influenced by reflection processes of and within the prevailing logics of the organizational field of sport management academia. ECAs benefit from participating in IRPs as they foster the ability to develop career decisions that will benefit them personally and professionally. The paper highlights opportunities of IRPs in contributing to transferable skill development for ECAs and concludes with recommendations for doctoral students and educators.

CSR Decoupling and Tax Avoidance: a Conceptual Framework

This paper proposes a conceptual framework to investigate the relationship between CSR and tax avoidance. CSR and tax avoidance are claimed to share a similar feature of morality, thereby forming the basis of argument in the linkage between the two strategies at corporate level. While prior studies examined the relationship to ascertain corporate intention of engaging in CSR, this paper proposes that the corporate intention, implied by CSR decoupling, be embedded in the framework to investigate corporate perception on what constitutes moral judgment. Specifically, this paper proposes a framework to understand if companies view tax avoidance as an immoral act. The premise of neo-institutional theory is utilised to explain the intention of CSR, through CSR decoupling, and its influence on tax avoidance. This paper proposes that the significant gap in the literature should be addressed by incorporating the intention of CSR into examination rather than concluding it; and seek to ascertain if companies view tax avoidance as immoral, concluding the huge assumption that prior studies have relied on.

Social Capital and Firm Performance: The Tourism Market Case

There has been a shift in the management of organizations from separation to networking among market participants. Social capital has a significant role among the enforcing mechanisms in specific markets. The study assesses the impact of the level of social capital on the effectiveness of a network-based organization. The methodological framework of the research includes a set of neoinstitutional theories and strategic management, among which the key ones are the theories of networks, social capital, and transaction costs. Research methods in the theoretical part of the paper are synthesis, typology, and content analysis. The information base of the study is a survey and statistical reporting of 101 tourist organizations of the Russian Sverdlovsk region for 2017–2020. We identify structural, relational, and cognitive components of an organization's social capital and establish the impact of the components of social capital on the growth rate of revenue and the growth rate of profitability of sales in Russian tourism for two (2017–2019) and three (2017–2020) years. There are positive and negative effects of the social capital impact in the organization. The social structure (structural component of social capital) and behavioral practices (relational and cognitive components) ensure the sustainability and growth of the business. However, neglecting market-based transaction management mechanisms risks reducing the growth of network «embeddedness» and the organization's performance.

Social Capital of Youth in a Modern City: Opportunities for Empirical Research

Modern megalopolis concentrates all groups of resources including economic, political, cultural, information, human resources, etc. The high population density, economic and geographic situation, complex multiethnic and multicultural structure of large cities contribute to certain types of values and behavioral models in the younger generation. The neo-institutional approach and social capital theory were chosen as a methodological basis. The article examines a number of methodological works devoted to various aspects of the social capital and explores the opportunity for this concept application for analysis of the protest behavior motivation and assessment of the protest potential of young people. Combination of the economic model of multilevel analysis for measuring social capital by S.А. Sysoev and socio-political parameters for the empirical part allowed to clearly defining the main categories and indicators of analysis. Measuring the levels of social capital of a megalopolis with the inclusion a network component expands the range of opportunities for assessing and identifying the protest potential of large Russian cities residents.

School desegregation, school re-zoning, and growth management in two Maryland counties

This article examines how school and non-school policies interact to reinforce or disrupt school segregation in the context of suburban communities and how these systems are maintained by structural and institutional mechanisms. Methodologically, we use a case study approach to delve deeply into the interpretation and implementation of school attendance zone redesign and non-school policies, specifically land use policies and tools. We draw on neo-institutionalist theory and Ray’s (2019) framework of racialized organizations to make sense of school districts, planning agencies, and their policies. We find that school district rezoning policies provide a weak regulatory framework for desegregating schools because school zoning decisions are not made in a vacuum but rather are shaped by policies and actions taken by other actors in a multi-level governance structure. School zoning policies themselves prioritized capacity over desegregation, and regulations and norms governing the public engagement processes privilege opposition to desegregation. Our study points to the importance of greater coordination across governmental levels and policy arenas, and underscores how desegregation policy is part of a political and relational process between advocates, elected leaders, families, and youth across policy sectors.

ПОТРЕБИТЕЛИ МУНИЦИПАЛЬНЫХ УСЛУГ ЮФО ОБ ЭФФЕКТИВНОСТИ МЕНЕДЖЕРИСТСКОЙ МОДЕЛИ УПРАВЛЕНИЯ

Objective of the study is to evaluate the effectiveness of the application of managerial tools in the municipal government of Russia. The methodological basis of the research is the neo-institutional theory, as well as D. Coleman's theory of rational choice, which implies the presence of management subjects’ resources represented in the form of three types of capital: physical, human and social. The empirical objectives are subjective assessments of residents of municipalities with variables and values set under them, characterizing the effectiveness of the use of managerial tools by local government. Research results. The analysis of the results of the empirical study leads to the conclusion that the municipal government of Southern Federal District does not effectively use the tools of managerialism. This is explained by the fact that the population did not recognize the effectiveness of the results of the reformed municipal government, and the direct interaction between the authorities and the population has not been established and has not become systemic. The conclusion is made that the Russian social reality is little adapted to the integration of corporate governance tools in the public administration sector.   Prospects of the study. In the future we plan to conduct a qualitative study in the format of in-depth interviews with representatives of municipal authorities, which will identify barriers and obstacles to the effective application of managerial tools.