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Environmental innovation is a key approach for firms wishing to improve their competitiveness, and CEOs have a crucial impact on the environmental innovation of the firms they lead. Based on upper‐echelon theory, this study explores the impact of CEOs' overseas experience, political background, and environmental background on their firms' environmental innovation, as well as the moderating effect of CEO tenure. We selected Chinese A‐share listed manufacturing companies operating between 2014 and 2021 as the research sample and tested our hypotheses using STATA 15.1 software. The results indicate that the political background, overseas experience, and environmental background of a CEO all have a positive impact on firms' environmental innovation. The CEO tenure plays a positive moderating role in the impact of the three types of CEO background experiences on firms' environmental innovation. Further analysis reveals that the promotion effect on firms' environmental innovation of CEO overseas experience and political background is more significant in state‐owned firms, while the promotion effect of environmental background is more significant in nonstate‐owned firms. When compared with small firms, the three background experiences have a more significant impact on environmental innovation in large firms. CEO background experience has a positive impact on both the substantive and strategic environmental innovation of firms. We provide references for the implementation of environmental innovation and the selection of relevant executives.
Environmental innovation is a key approach for firms wishing to improve their competitiveness, and CEOs have a crucial impact on the environmental innovation of the firms they lead. Based on upper‐echelon theory, this study explores the impact of CEOs' overseas experience, political background, and environmental background on their firms' environmental innovation, as well as the moderating effect of CEO tenure. We selected Chinese A‐share listed manufacturing companies operating between 2014 and 2021 as the research sample and tested our hypotheses using STATA 15.1 software. The results indicate that the political background, overseas experience, and environmental background of a CEO all have a positive impact on firms' environmental innovation. The CEO tenure plays a positive moderating role in the impact of the three types of CEO background experiences on firms' environmental innovation. Further analysis reveals that the promotion effect on firms' environmental innovation of CEO overseas experience and political background is more significant in state‐owned firms, while the promotion effect of environmental background is more significant in nonstate‐owned firms. When compared with small firms, the three background experiences have a more significant impact on environmental innovation in large firms. CEO background experience has a positive impact on both the substantive and strategic environmental innovation of firms. We provide references for the implementation of environmental innovation and the selection of relevant executives.
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PurposeThis paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.Design/methodology/approachWe explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.FindingsThe homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.Originality/valueThis paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.
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