M@n@gement https://management-aims.com/index.php/mgmt <p>M@n@gement is the first open access journal in management, strategy and organization theory. Supported by the AIMS (<a href="http://www.strategie-aims.com/" target="_blank" rel="noopener">Association Internationale de Management Stratégique</a><a href="http://www.strategie-aims.com/">ion</a>), this well-ranked, double blind peer-reviewed journal has been publishing original research articles improving our understanding of organizational phenomena for more than 20 years. We encourage creative and novel research which relies on new and nontraditional theories, methods, and/or database.</p> AIMS en-US M@n@gement 1286-4692 <p><span style="color: #4b7d92;">Authors retain copyright of their work, with first publication rights granted to the AIMS.&nbsp;</span></p> <p>&nbsp;</p> <p>&nbsp;</p> The Role of Celebrity and Status in the Performance–Pay Relationship: Evidence from the ‘Big Five’ European Football Leagues https://management-aims.com/index.php/mgmt/article/view/4511 <p>This study explores the reasons behind the existence of frequent mismatches between performance of individuals in organisations and their salary, with a specific focus on contexts where actors or employees are highly visible and representative of organisations. We argue that two intangible assets – celebrity and status – might affect the intensity of the link between individual performance and pay levels. Using a panel data set of professional footballers from the top five European leagues, we find that there is a positive association between players’ performance in one period (season) and their salary in the subsequent season, and that this relationship is negatively moderated by both the players’ celebrity and status. Theoretical contributions and managerial implications are discussed, along with the generalisability of the results to other settings.</p> Antonio Giangreco Barbara Slavich Alessandro Piazza Fabrizio Castellucci Cyrus Mohadjer Copyright (c) 2021 Antonio Giangreco, Barbara Slavich, Alessandro Piazza, Fabrizio Castellucci, Cyrus Mohadjer http://creativecommons.org/licenses/by-nc/4.0 2021-03-19 2021-03-19 1 16 10.37725/mgmt.v24i1.4511 Counter-Clock World: How Planning Backwards Helps in Moving Forward in Collapsing Environments https://management-aims.com/index.php/mgmt/article/view/4518 <p>Research on corporate decline and turnarounds as well as the strategic use of history have so far remained two separate research fields. We integrate these two fields with a thought experiment, proposing ways in which strategists can work with, and through time in managing and turning around declines. Our thought experiment involves two very different types of analogies: a textual one from Philip K. Dick’s science fiction novels, on the one hand, and a visual one from Einsteinian relativity science, on the other hand. Inspired and informed by these different conceptualizations of the past and time, we develop four forms of backward strategizing to successfully manage a struggling corporation on the brink of environmental collapse. The strategic options, presuming that managers are historically conscious agents embedded in time, direct corporations to go back in history, in actual terms, or in a fictional or mythological one – and thus to initiate a past-related rebirth. By offering a more nuanced and complex understanding of temporality and history, our perspective urges scholars to further unpack historical dimensions in managerial cognition of time.</p> Christian Stutz Antti Ainamo Juha-Antti Lamberg Copyright (c) 2021 Juha-Antti Lamberg, Antti Ainamo, Christian Stutz http://creativecommons.org/licenses/by-nc/4.0 2021-03-19 2021-03-19 45 18 10.37725/mgmt.v24i1.4518 Pre-Internationalization and Performance Conditions of First-Time Exporting SMEs https://management-aims.com/index.php/mgmt/article/view/4507 <p>This article aims to determine whether pre-internationalization conditions improve the performance of first-time exporting small and medium-sized enterprises (SMEs). Two pre-internationalization conditions are discussed here: firm performance and age at internationalization. Building on the aspiration-level performance model of March and Shapira (1992) with sequential internationalization and international new-ventures approaches, this article develops two research hypotheses proposing an effective alignment with pre-internationalization performance and age at internationalization. These research hypotheses are examined using a panel database of 522 French SMEs that began export operations for the first time in 2014. The statistical results partially support our first hypothesis by showing that early-internationalizing SMEs with a lower performance relative to their peers significantly increase their post-internationalization performance. Contrary to what we predicted in our second hypothesis, we observe that late-internationalizing SMEs, which deliver a much higher performance than their historical aspirations, significantly reduce their post-internationalization performance.</p> Pierre-Xavier Meschi Antonin Ricard Ernesto Tapia Moore Copyright (c) 2021 Antonin Ricard http://creativecommons.org/licenses/by-nc/4.0 2021-03-19 2021-03-19 31 43 10.37725/mgmt.v24i1.4507 When Commitments Conflict: Making Ethical Decisions Like a Funambulist https://management-aims.com/index.php/mgmt/article/view/4497 <p>Given the complexity of organizations, individuals nowadays are handling an increasing number of commitments. When these commitments come into conflict, they can turn into ethical dilemmas. However, little is known about how individuals make ethical decisions in the face of such conflicting commitments. We investigated this issue within the context of executive coaching, since coaches often interact with multiple stakeholders as part of their assignments. We conducted 37 semi-structured interviews using the critical incident technique, that is, by asking executive coaches to share a situation that was ethically challenging for them. Based on our study, we derive the metaphor of funambulism to depict how individuals make decisions in the case of conflicting commitments. By building on the systemic framework, we show that executive coaches manage an equilibrium ‘along the way’ through an emergent system of practices, which involves making adjustments that can maintain or restore their system’s equilibrium (i.e., compatibility between commitments). This contribution alludes to the dynamic and constructed nature of ethics.</p> Jean Nizet Pauline Fatien Diochon Lakshmi Balachandran Nair Copyright (c) 2021 Jean Nizet, Pauline Fatien Diochon , Lakshmi Balachandran Nair http://creativecommons.org/licenses/by-nc/4.0 2021-03-19 2021-03-19 44 58 10.37725/mgmt.v24i1.4497 The Role and Effectiveness of Corporate Social Responsibility Assurance in a Mandatory Setting: Professional Accountants’ Perceptions https://management-aims.com/index.php/mgmt/article/view/4517 <p>Firms using corporate social responsibility assurance (or CSRA) recruit an external and independent third party to undertake assurance of the corporate social responsibility (CSR) information that they disclose. From a theoretical perspective, CSRA may play a role within two distinct mechanisms: the signaling mechanism, whereby CSRA signals both the quality of the disclosed information and firms’ CSR performance, and the legitimizing mechanism, whereby CSRA is strategically used as a ‘sophisticated’ compliance exercise. Thus, while the signaling theory predicts that CSRA should provide the expected benefits for its intended users, studies based on the legitimacy theory question the effectiveness of CSRA. In an attempt to disentangle which mechanism is dominant, this study investigates how professional accountants, as assurance providers, perceive CSRA and its effectiveness. We use an online questionnaire survey involving a between-subjects experimental design with 104 French professional accountants as participants. The quantitative and qualitative results suggest, in line with legitimacy theory, that CSRA is used more as a compliance exercise than as an effective signal. We advance the idea that in the French setting, in which CSRA is mandatory, it is used by firms to create the illusion of transparency by complying with disclosure requirements. However, we offer an alternative interpretation by arguing that some professional accountants may in fact seek to resist the implementation of mandatory CSRA using a strategy of justification.</p> Isabelle Martinez Claire Gillet-Monjarret Geraldine Rivière-Giordano Copyright (c) 2021 Isabelle Martinez, Claire Gillet-Monjarret , Geraldine Rivière-Giordano http://creativecommons.org/licenses/by-nc/4.0 2021-03-19 2021-03-19 59 79 10.37725/mgmt.v24i1.4517 International Management, Should We Abandon the Myth of Cultural Hybridity? A Re-examination of the Contribution of Postcolonial and Decolonial Approaches https://management-aims.com/index.php/mgmt/article/view/6309 <p>The postcolonial and decolonial approaches open the way for a rich analysis of the material and cultural conditions in which international management operates, is spread, interpreted, and implemented. They also offer food for thought on the possibilities, tensions, and resistance associated with reinventing alternative organizations more respectful of the dignity of all, while still providing knowledge that is socially and politically useful for oppressed and marginalized groups. Nevertheless, and despite their undeniable contribution to the theoretical development of critical approaches in international management, these perspectives are faced with challenges and difficulties in both intellectual and empirical terms. In this article, I suggest a series of ways forward, which might allow for the renewal of the critical fruitfulness of this intellectual and political project, crucial to face the contemporary challenges of international management.</p> Hèla Yousfi Copyright (c) 2021 Hela YOUSFI http://creativecommons.org/licenses/by-nc/4.0 2021-03-19 2021-03-19 80 89 10.37725/mgmt.v24i1.6309