There is a growing awareness among practitioners and scholars regarding the importance of Relatio... more There is a growing awareness among practitioners and scholars regarding the importance of Relationship Marketing and its advantages in the supply chain management context. This is particularly appropriate for Reverse Logistics (RL) activities, which are characterized by several relationships between different stakeholders and the firm. Drawing on multiple theoretical approaches, we propose that RL programs result from the combination of external, organizational, and individual factors. We emphasize the role of trust and ...
An expanding institutionalist literature on professional service firms (PSFs) emphasizes that the... more An expanding institutionalist literature on professional service firms (PSFs) emphasizes that these are ridden by contradictions, paradoxes and conflicting logics. More specifically, literature looking at PSFs in a global context has highlighted how these contradictions prevent firms from becoming truly global in nature. What it takes to make partner in the Big 4 is at the core of such interrogations since partners belong to global firms yet are promoted at the national level. We undertake a cross-country comparison of partner promotion processes in Big 4 PSFs in Canada, France, Spain and the UK. Synthesising existing institutionalist work with Bourdieusian theory, our results suggest that PSFs in different countries resemble each other very closely in terms of the requirements demanded of their partners. Although heterogeneity can be observed in the way in which different forms of capital are converted into each other, we show there is an overall homogeneity in that economic capita...
An expanding institutionalist literature on professional service firms (PSFs) emphasizes that the... more An expanding institutionalist literature on professional service firms (PSFs) emphasizes that these are ridden by contradictions, paradoxes and conflicting logics. More specifically, literature looking at PSFs in a global context has highlighted how these contradictions prevent firms from becoming truly global in nature. What it takes to make partner in the Big 4 is at the core of such interrogations since partners belong to global firms yet are promoted at the national level. We undertake a cross-country comparison of partner promotion processes in Big 4 PSFs in Canada, France, Spain and the UK. Synthesising existing institutionalist work with Bourdieusian theory, our results suggest that PSFs in different countries resemble each other very closely in terms of the requirements demanded of their partners. Although heterogeneity can be observed in the way in which different forms of capital are converted into each other, we show there is an overall homogeneity in that economic capita...
Sustainability Accounting, Management and Policy Journal
PurposeThe purpose of this paper is to examine in greater depth the influence of internal factors... more PurposeThe purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company.Design/methodology/approachThe authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports.FindingsA central finding of this work is that a positive relationship between the pro-environmental managers’ personal values and environmental disclosure quality is fully mediated by the environmental organizational stru...
Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very... more Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very little empirical research that maps the distinctions between different elite groups. This article explores the cultural divisions that pertain to elite factions in two distinct but proximate Strategic Action Fields. A key insight from the article is that the public sector faction studied exhibits a much broader, more aesthetic set of cultural dispositions than their private sector counterparts. This permits a number of inter-related contributions to be made to literature on both elites and field theory. First, the findings suggest that cultural capital acts as a salient source of distinction between elite factions in different Strategic Action Fields. Second, it is demonstrated how cultural capital is socially functional as certain cultural dispositions are strongly homologous with specific professional roles. Third, the article demonstrates the implications for the structure of the Sta...
The aim of this paper is to outline and critique the dominant political economy perspectives whic... more The aim of this paper is to outline and critique the dominant political economy perspectives which have guided the Social and Environmental Reporting literature in recent years. The majority of socio-political theorisations of SER have adopted a Bourgeois political economy perspective (Gray et al, 1995a). The Bourgeois level of analysis problematically ignores the wider institutional arrangements that largely determine the form that SER takes. Moreover, the fieldwork of recent years exposes these theories as underspecified in a number of respects. In particular, both Bourgeois and Marxist political economy theorisations have f ailed to take account of the complexity that appears to be characteristic of SER practice. We argue, on the basis of a critique of the theories themselves, and the way in which the theories have been applied, that there is a need to expand the parameters and sophistication of current (dominant) theoretical frames in SER. We propose the literature adopt an over...
In this paper, we examine the determinants for the success of reverse logistics (RL) programs. Ba... more In this paper, we examine the determinants for the success of reverse logistics (RL) programs. Based on a supplier-customer relationship framework, we argue that trust and relational commitment - two fundamental aspects of relational marketing -are essential in defining the performance of RL programs. Furthermore, we analyze the role of resources and their impact on the achievement of successful RL systems. Applying partial least squares (PLS), we test our contention using data of 43 Spanish firms in the automotive component manufacturers industry.
The sociology of the professions has shied away from cross-national comparative work. Yet researc... more The sociology of the professions has shied away from cross-national comparative work. Yet research in different professional jurisdictions emphasizes the transnational nature of professional fields. Further work is therefore needed that explores the extent to which transnational professional fields are characterized by unity or heterogeneity. To that end, this article presents the results of a qualitative interrogation of the habitus of partners in ‘Big 4’ professional service firms across, primarily, five countries (Bangladesh, Canada, France, Spain and the UK). Marked differences are observed between the partner habitus in Bangladesh and the other countries studied in terms of entrepreneurial and public service dispositions. In turn, these findings highlight the methodological relevance of habitus for both the sociology of the professions and comparative capitalism literatures: for the former, habitus aids in mapping the dynamics of transnational professional fields; for the latte...
There is a growing awareness among practitioners and scholars regarding the importance of Relatio... more There is a growing awareness among practitioners and scholars regarding the importance of Relationship Marketing and its advantages in the supply chain management context. This is particularly appropriate for Reverse Logistics (RL) activities, which are characterized by several relationships between different stakeholders and the firm. Drawing on multiple theoretical approaches, we propose that RL programs result from the combination of external, organizational, and individual factors. We emphasize the role of trust and ...
An expanding institutionalist literature on professional service firms (PSFs) emphasizes that the... more An expanding institutionalist literature on professional service firms (PSFs) emphasizes that these are ridden by contradictions, paradoxes and conflicting logics. More specifically, literature looking at PSFs in a global context has highlighted how these contradictions prevent firms from becoming truly global in nature. What it takes to make partner in the Big 4 is at the core of such interrogations since partners belong to global firms yet are promoted at the national level. We undertake a cross-country comparison of partner promotion processes in Big 4 PSFs in Canada, France, Spain and the UK. Synthesising existing institutionalist work with Bourdieusian theory, our results suggest that PSFs in different countries resemble each other very closely in terms of the requirements demanded of their partners. Although heterogeneity can be observed in the way in which different forms of capital are converted into each other, we show there is an overall homogeneity in that economic capita...
An expanding institutionalist literature on professional service firms (PSFs) emphasizes that the... more An expanding institutionalist literature on professional service firms (PSFs) emphasizes that these are ridden by contradictions, paradoxes and conflicting logics. More specifically, literature looking at PSFs in a global context has highlighted how these contradictions prevent firms from becoming truly global in nature. What it takes to make partner in the Big 4 is at the core of such interrogations since partners belong to global firms yet are promoted at the national level. We undertake a cross-country comparison of partner promotion processes in Big 4 PSFs in Canada, France, Spain and the UK. Synthesising existing institutionalist work with Bourdieusian theory, our results suggest that PSFs in different countries resemble each other very closely in terms of the requirements demanded of their partners. Although heterogeneity can be observed in the way in which different forms of capital are converted into each other, we show there is an overall homogeneity in that economic capita...
Sustainability Accounting, Management and Policy Journal
PurposeThe purpose of this paper is to examine in greater depth the influence of internal factors... more PurposeThe purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company.Design/methodology/approachThe authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports.FindingsA central finding of this work is that a positive relationship between the pro-environmental managers’ personal values and environmental disclosure quality is fully mediated by the environmental organizational stru...
Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very... more Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very little empirical research that maps the distinctions between different elite groups. This article explores the cultural divisions that pertain to elite factions in two distinct but proximate Strategic Action Fields. A key insight from the article is that the public sector faction studied exhibits a much broader, more aesthetic set of cultural dispositions than their private sector counterparts. This permits a number of inter-related contributions to be made to literature on both elites and field theory. First, the findings suggest that cultural capital acts as a salient source of distinction between elite factions in different Strategic Action Fields. Second, it is demonstrated how cultural capital is socially functional as certain cultural dispositions are strongly homologous with specific professional roles. Third, the article demonstrates the implications for the structure of the Sta...
The aim of this paper is to outline and critique the dominant political economy perspectives whic... more The aim of this paper is to outline and critique the dominant political economy perspectives which have guided the Social and Environmental Reporting literature in recent years. The majority of socio-political theorisations of SER have adopted a Bourgeois political economy perspective (Gray et al, 1995a). The Bourgeois level of analysis problematically ignores the wider institutional arrangements that largely determine the form that SER takes. Moreover, the fieldwork of recent years exposes these theories as underspecified in a number of respects. In particular, both Bourgeois and Marxist political economy theorisations have f ailed to take account of the complexity that appears to be characteristic of SER practice. We argue, on the basis of a critique of the theories themselves, and the way in which the theories have been applied, that there is a need to expand the parameters and sophistication of current (dominant) theoretical frames in SER. We propose the literature adopt an over...
In this paper, we examine the determinants for the success of reverse logistics (RL) programs. Ba... more In this paper, we examine the determinants for the success of reverse logistics (RL) programs. Based on a supplier-customer relationship framework, we argue that trust and relational commitment - two fundamental aspects of relational marketing -are essential in defining the performance of RL programs. Furthermore, we analyze the role of resources and their impact on the achievement of successful RL systems. Applying partial least squares (PLS), we test our contention using data of 43 Spanish firms in the automotive component manufacturers industry.
The sociology of the professions has shied away from cross-national comparative work. Yet researc... more The sociology of the professions has shied away from cross-national comparative work. Yet research in different professional jurisdictions emphasizes the transnational nature of professional fields. Further work is therefore needed that explores the extent to which transnational professional fields are characterized by unity or heterogeneity. To that end, this article presents the results of a qualitative interrogation of the habitus of partners in ‘Big 4’ professional service firms across, primarily, five countries (Bangladesh, Canada, France, Spain and the UK). Marked differences are observed between the partner habitus in Bangladesh and the other countries studied in terms of entrepreneurial and public service dispositions. In turn, these findings highlight the methodological relevance of habitus for both the sociology of the professions and comparative capitalism literatures: for the former, habitus aids in mapping the dynamics of transnational professional fields; for the latte...
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Papers by Javier Husillos