Category: Gouvernance & Institutions

Legality rating and corporate efficiency: evidence from a conditional nonparametric frontier analysis

Unlocking the Power of Ethical Governance: The rising importance of policies promoting legality and ethics in contemporary societies. Government, as a driving force, plays a pivotal role in fostering economic development and countering illegal practices and unfair competition. The revelation of firms’ official information regarding their legal, fiscal, and ethical standings is crucial in interactions […]

A holistic view on the opportunities and threats of normative control: a literature review

Normative control, or control through organizational culture, has been widely discussed
since the 1960s in the management literature. Despite a growing body of
research, the concept remains difficult to grasp in its multiple facets and is often
approached in a partial and partisan way by scholars and practitioners alike. In this
article, we conduct a comprehensive review of the abundant but fragmented literature
on normative control, aimed at providing a holistic synthesis of the topic. We
take stock of the literature, present descriptive statistics and unravel a chronology
of four research streams, consisting of cultural optimists, critics, skeptics, and neocritics.
Our findings also identify and describe behavioral levers and organizational
accelerators that encourage the use of normative control, as well as operational sideeffects
and behavioral inhibitors that discourage its use. We contribute to the literature
by offering a unique integrative model of the opportunities and threats of
normative control by highlighting their interconnections and tensions, leading to
promising avenues for future research. In doing so, we wish to transcend ideological
debates and bring clarity, nuance, and pragmatism to a concept that could help
address pressing organizational challenges related to purpose, employee wellbeing
and workplace culture.

Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience

Building on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leadership. Previous research has indicated that, aside from the board, the quota had limited impact on achieving this objective. However, these studies have narrowly focused on the spill-over effects of the quota, primarily concentrating on the positions of […]

Using Q methodology to open the “black box” of corporate governance

Corporate governance (CG) scholars have long expressed concern over mainstream research’s theoretical and methodological limitations, which often rely on oversimplified “input and output” understandings that focus solely on achieving an optimal balance between variables. This approach is particularly problematic because it tends to prioritize the narrowly defined financial interests of shareholders, leading to an overabundance […]

Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction

As the research on national corruption continues to expand, village corruption research has gained attention in the public eye in the last 10 years. A growing number of researchers have called for a more extensive discussion on village corruption. In response, this paper conducts a comprehensive review of village corruption research to portray the trend […]