Critical Perspectives on International Business最新文献

{"title":"Vulnerability, resilience and empowerment: the tripartite typology for addressing modern slavery in global value chains","authors":"Krzysztof Kubacki, Natalia Szablewska, Dariusz Siemieniako, Linda Brennan","doi":"10.1108/cpoib-05-2023-0042","DOIUrl":"https://doi.org/10.1108/cpoib-05-2023-0042","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Modern slavery in global value chains is an emerging topic of interest across various fields, including in international business, but is often fragmented in its approach. This study aims to provide a practical framework for studying relationships between participants in global value chains by exploring the nexus of three concepts – vulnerability, resilience and empowerment (VRE) – in the context of modern slavery.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This article offers a deductive thematic analysis of 51 empirical and conceptual business research studies on modern slavery in global value chains published until mid-2021 according to the three categories of interest at the micro (within individuals and organisations), meso (between individuals and organisations) and macro (structural) levels.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings have informed the development of three themes, each of which is an opportunity for future research with clear policy implications: a reductionist approach to vulnerability obscures its complexity; externalising the empowerment process and locating it outside of the agency of workers serves to further disempower them; and focusing exclusively on organisational resilience conceals the essentiality of resilience within individuals, communities and societies.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This article is among the first to extend the focus of business literature on modern slavery in global value chains beyond its current largely facile engagement with VRE, offering an original descriptive VRE typology to engage with the nexus between these three concepts.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"7 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140937364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Intersectionality as a conceptual lens for advancing diversity, equity and inclusion in international business studies: newer developments from critical cross-cultural management studies and their insights for the business case","authors":"Henriett Primecz, Jasmin Mahadevan","doi":"10.1108/cpoib-04-2022-0034","DOIUrl":"https://doi.org/10.1108/cpoib-04-2022-0034","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Using intersectionality and introducing newer developments from critical cross-cultural management studies, this paper aims to discuss how diversity is applicable to changing cultural contexts.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper is a conceptual paper built upon relevant empirical research findings from critical cross-cultural management studies.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>By applying intersectionality as a conceptual lens, this paper underscores the practical and conceptual limitations of the business case for diversity, in particular in a culturally diverse international business (IB) setting. Introducing newer developments from critical cross-cultural management studies, the authors identify the need to investigate and manage diversity across distinct categories, and as intersecting with culture, context and power.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This paper builds on previous empirical research in critical cross-cultural management studies using intersectionality as a conceptual lens and draws implications for diversity management in an IB setting from there. The authors add to the critique of the business case by showing its failures of identifying and, consequently, managing diversity, equality/equity and inclusion (DEI) in IB settings.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Organizations (e.g. MNEs) are enabled to clearly see the limitations of the business case and provided with a conceptual lens for addressing DEI issues in a more contextualized and intersectional manner.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper introduces intersectionality, as discussed and applied in critical cross-cultural management studies, as a conceptual lens for outlining the limitations of the business case for diversity and for promoting DEI in an IB setting in more complicated, realistic and relevant ways.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"236 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140635233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Deliberative ideals and hegemonic practices – political CSR in extractive industries","authors":"Sara Persson","doi":"10.1108/cpoib-12-2023-0113","DOIUrl":"https://doi.org/10.1108/cpoib-12-2023-0113","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Political Corporate Social Responsibility (CSR), based on ideas about deliberative democracy, have been criticised for increasing corporate power and democratic deficits. Yet, deliberative ideals are flourishing in the corporate world in the form of dialogues with a broad set of stakeholders and engagement in wider societal issues. Extractive industry areas, with extensive corporate interventions in weak regulatory environments, are particularly vulnerable to asymmetrical power relations when businesses engage with society. This paper aims to illustrate in what way deliberative CSR practices in such contexts risk enhancing corporate power at the expense of community interests.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper is based on a retrospective qualitative study of a Canadian oil company, operating in an Albanian oilfield between 2009 and 2016. Through a study of three different deliberative CSR practices – market-based land acquisition, a grievance redress mechanism and dialogue groups – it highlights how these practices in various ways enforced corporate interests and prevented further community mobilisation.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>By applying Laclau and Mouffe’s theory of hegemony, the analysis highlights how deliberative CSR activities isolated and silenced community demands, moved some community members into the corporate alliance and prevented alternative visions of the area to be articulated. In particular, the close connection between deliberative practices and monetary compensation flows is underlined in this dynamic.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The paper contributes to critical scholarship on political CSR by highlighting in what way deliberative practices, linked to monetary compensation schemes, enforce corporate hegemony by moving community members over to the corporate alliance.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"202 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140569843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Multinational corporations and grand challenges: part of the problem, part of the solution?","authors":"Christoph Dörrenbächer, Mike Geppert, Ödül Bozkurt","doi":"10.1108/cpoib-01-2024-0008","DOIUrl":"https://doi.org/10.1108/cpoib-01-2024-0008","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to address the relationship between multinational corporations (MNCs) and grand challenges. Stressing the moderating impact of stakeholders and governments, it frames and introduces the six contributions of the special issue, equally divided into those illustrating how MNCs contribute to the existence of grand challenges and those exploring how MNCs contribute to addressing grand challenges.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Based on a review of the existing literature on the relationship between MNCs and grand challenges and recent developments in mainstream international business, the viewpoint emphasizes the need to move beyond a one-sided focus on the positive contributions of MNCs to grand challenges.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The special issue contributions reveal that even established MNCs are actively engaged in strategic efforts to perpetuate unsustainable practices and minimize the impact of societal rules and stakeholders. The contributions also highlight the complications when MNCs aim to tackle grand challenges.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Displaying positive practices of how MNCs contribute to the solution of grand challenges should not be considered a functional substitute for regulatory action, contrary to the frequent assertion of MNCs and their political representatives.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This special issue is the first one in IB to address the relationship between MNCs and grand challenges from an empirical vantage point.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"4 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140569939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Building synergistic mindsets in international business education: the unmet demands of a VUCA marketplace","authors":"Dina M. Abdelzaher, Muna Onumonu","doi":"10.1108/cpoib-05-2022-0050","DOIUrl":"https://doi.org/10.1108/cpoib-05-2022-0050","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The COVID-19 pandemic was an eye-opening experience that put to the test our crisis management competencies across many institutions, including those offered by institutions of higher education. This study aims to review the literature on international business (IB) risks and IB education (IBE) to question whether business graduates are equipped to make decisions in today’s volatile, uncertain, complex and ambiguous (VUCA) marketplace.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>While the IB literature has discussed the importance of various sources of risks on global business operations, IBE did not effectively adopt an integrative approach to building the needed risk management competencies related to those risks into our education. The authors argue that this integrative approach to teaching IB is critically needed to prepare future global managers for addressing crises, like that of the pandemic and others. Specifically, this study proposes that this integrated risk management competency can be developed through the building of “synergistic mindsets”.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study presents a conceptual framework for the components of the synergistic mindset, with intelligence that directly links to present IB risks. These components are cultural intelligence (CQ), emotional intelligence (EQ), public policy intelligence (PPQ), digital intelligence (DQ) and orchestration intelligence (OQ).</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Insights related to IBE effectiveness in addressing today’s VUCA market demands and IB risks are discussed.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"1 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140569935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Critical perspectives on GVC theory: uncovering GVC resilience through non-lead power","authors":"Gabriele Suder, Bo Meng, Gao Yuning","doi":"10.1108/cpoib-04-2022-0025","DOIUrl":"https://doi.org/10.1108/cpoib-04-2022-0025","url":null,"abstract":"&lt;h3&gt;Purpose&lt;/h3&gt;\u0000&lt;p&gt;In international business (IB), the discussion of COVID-19-related global value chain (GVC) models driving resilience has taken momentum since May 2020. The purpose of this study is to uncover insights that the pandemic provided as a unique research opportunity, holistically, revealing the significant role of non-lead firms in GVC outcomes and resilience. This allows to extend theory as the authors critically identify impact criteria and assess interdependence and valence, thus progressing the traditional (pre-pandemic) IB view of GVC governance and orchestration.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Design/methodology/approach&lt;/h3&gt;\u0000&lt;p&gt;This study opts for an integrative review to help create a much-needed extension of IB theory by means of a critical perspective on GVC theory. The authors examine the extant body of IB literature as the relevant stock of collective IB knowledge prompted by the COVID-19 pandemic, uncovering contributions – with a focus on the role of non-lead firms in orchestration and resilience – that allows to clarify what was not evident pre-pandemic. With this, the authors move the theory from its efficiency focus to a better recognition of the interdependencies of power and profit outcomes stemming from asymmetries of interrelationships. By design, the authors focus on the unique research period of the pandemic and orchestration complexities along the development of configurational arguments beyond simple correlations (Fiss, 2011), revealing key dependencies as key themes. The authors highlight further research avenues following Snyder (2019) that are called upon to strengthen that understanding and that helps extend theory.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Findings&lt;/h3&gt;\u0000&lt;p&gt;This research provides a critical perspective on the application of the traditional IB views for GVC governance (designed for efficiency, cost and proximity to markets with pre-dominance for just in time), which has shifted during the pandemic to accommodate for adaptation and adjustment to resilience and just in case considerations. The holistic review reveals not only the key country- and multinational enterprise (MNE)-dependencies with residual impact determining the balance between just-in-time and just-in-case. Also, the authors advance the understanding of the (un)balance of the traditional GVC – focused on just-in-case rather than just-in-time through a lead and non-lead GVC participation and power lens yet rarely observed. The authors find that governance should not be construed as “management” such that it resolves into decisions undertaken in lead firms for execution in subordinate GVC participants. Autonomy allows to subsidiary units by MNE lead firms and/or exercised by (mainly, innovative) non-subsidiary GVC participant firms, is uncovered as a key driver in this. Greater delegation capacity appears to help provide resilience to loss in profit, with a recognition that there may be a dynamic trade-off between power and profit. I","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"34 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140569751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How wicked is modern slavery: a consideration of Raškovic’s “taming wicked problems”","authors":"Brent Burmester","doi":"10.1108/cpoib-12-2023-0112","DOIUrl":"https://doi.org/10.1108/cpoib-12-2023-0112","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This is a response to “Taming wicked problems”, a paper recently published in CPOIB in which modern slavery is framed as a wicked problem. The purpose of this study is to convey the author’s appraisal of its contribution to policymaking regarding modern slavery in global supply chains.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The author engages in a discursive review of “Taming wicked problems”, taking inspiration from its perceived strengths and weaknesses to expand on the problem of modern slavery as a challenge to international business (IB) researchers.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>“Taming wicked problems” is welcomed as a provocative contribution to modern slavery research in IB, although it is perceived to give too little critical attention to the problem of modern slavery itself.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This is, by design, a subjective assessment of the treatment of modern slavery and policy from the perspective of an IB researcher who has previously studied the phenomenon without a wicked problem framing.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Modern slavery is a serious problem for IB scholars, as they have failed to extrapolate it from their analysis of international business strategy. This paper is intended to advance the disciplinary defence of vulnerable workers exploited to the ultimate benefit of MNEs.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>IB must engage critically with international business strategies that heighten the risk of human rights violations. The persistence of modern slavery disadvantages all persons in employment.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper seeks to better define the offense implicit in modern slavery so to inform critical IB research into its causes and deterrence.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"31 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140203274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Not gone away: how domestic terrorism impacts multinationals in foreign markets","authors":"Martin David Owens, Elizabeth Johnson","doi":"10.1108/cpoib-09-2022-0100","DOIUrl":"https://doi.org/10.1108/cpoib-09-2022-0100","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The paper aims to understand how state and non-state domestic terrorism impacts MNEs in foreign markets. Despite the burgeoning literature on terrorism within international business (IB), most research has focused on international terrorism, or terrorism generally. Consequently, there has been limited research examining how domestic or local based terrorism impacts foreign firms.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This is a conceptual paper.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Domestic terrorism is the most common form of terrorism in the world today and involves the state and non-state actors. Non-state domestic terrorism can be low intensity or high intensity. High intensity non-state-domestic terrorism typically involves regular and protracted political violence, along with inter-communal violence. This can expose MNEs to considerable operational, governance and legitimacy pressures.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The paper contributes to the gap in IB terrorism research with regards domestic or local based terrorism. Drawing on IB theory and critical terrorism research, the paper addresses the nature and impact of domestic terrorism within IB. The authors’ paper shows the operational, governance and legitimacy pressures of both state and non-state domestic terrorism for MNEs in host markets. While most IB scholars consider the threat of non-state terrorism for international firms, this study shows how domestic state terrorism benefits and constrains foreign firms.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"45 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140171133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Persistence of wicked problems in opaque global value chains","authors":"Miguel Dindial, Hinrich Voss","doi":"10.1108/cpoib-11-2023-0107","DOIUrl":"https://doi.org/10.1108/cpoib-11-2023-0107","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper engages with the important work of Raškovic (2023). The authors agree with Raškovic’s (2023) argument that international business (IB) policy is well positioned to inform and address many of society’s wicked problems, including modern slavery. Beyond supporting this position, the purpose of this paper is to highlight IB’s internal and ongoing debate regarding multinational ownership and control, and how this unresolved theoretical issue can hinder the contribution of IB policy in addressing wicked problems.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>By leveraging prior literature, this paper synthesises opposing views on the extent of control that multinational enterprises (MNEs) exert across global value chains (GVCs). The authors then demonstrate why these conflicting perspectives should be resolved to fully realise the task that Raškovic (2023) has laid out for IB policy.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study argues that IB is steeped in a tradition where ownership has been a proxy for meaningful control. Rising GVCs have complicated this relationship, and while IB recognises this, the field remains short of explicating a set of robust conditions that can detect control in the absence of ownership. Given that responsibility is often based on an assumption of who has control, this ongoing and unresolved debate limits IB’s utility in advancing appropriate policy interventions to tame wicked problems.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper makes a contribution by bringing together diverse perspectives on the ongoing debate regarding MNE control in GVC. It demonstrates how this seemingly abstract debate can have significant implications for IB’s role in addressing society’s grand challenges. The authors further suggest that embracing interdisciplinarity and novel analytical tools can assist in demystifying the opaqueness of GVCs and resolving the control “fuzziness” that confuses responsibility boundaries across the GVC.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"21 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140149616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Olympus scandal – the dark side of social networks and corporate culture","authors":"Maria Ilieva","doi":"10.1108/cpoib-09-2020-0126","DOIUrl":"https://doi.org/10.1108/cpoib-09-2020-0126","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across multiple generations of leaders.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A flexible pattern matching approach was used to identify matches and mismatches between behavioural theory in corporate governance and the patterns observed in data from diverse sources.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study applies the behavioural theory of corporate governance from different perspectives. Social networks and relationships were essential for the execution of the fraud and keeping it secret. The group of corporate elites actively created opportunities for committing misappropriation. This research presents individuals committing embezzlement because the opportunity already exists, and they can enrich themselves. The group of insiders who committed the fraud elaborated the rationalizations to others and asked outside associates to help rationalise the activities, while usually individuals provide rationalizations to themselves only.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The social processes among actors described in this case can inform the design of mechanisms to detect these behaviours in similar contexts.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study provides both perspectives on the fraud scandal: the one of the whistle-blowers, and the opposing side of the transgressors and their associates. The extant case studies on Olympus presented the timeframe of the scandal right after the exposure. The current study dissects the events during the fraud execution and presents the case in a neutral or a negative light.</p><!--/ Abstract__block -->","PeriodicalId":46124,"journal":{"name":"Critical Perspectives on International Business","volume":"16 1","pages":""},"PeriodicalIF":2.0,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140046632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}