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Article
Publication date: 1 June 2023

Nur Azliani Haniza Che Pak, Suhaiza Ismail and Norhayati Mohd Alwi

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a…

Abstract

Purpose

The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.

Design/methodology/approach

Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.

Findings

The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.

Originality/value

This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 19 April 2022

David Moscoso-Sánchez, José María Nasarre-Sarmiento, Manuel Trujillo-Carmona, Manuel T. González-Fernández, Ana Luque-Gil, Víctor Sánchez-Sanz and Pablo Vidal-González

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are…

1245

Abstract

Purpose

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are demanding the enhancement of this type of natural heritage for tourism, sports and recreational use, some parts of the network have been abandoned or usurped.

Design/methodology/approach

The study is multidisciplinary, comprising three interlinked studies. The cartographic study comprises an inventory of public paths in rural areas based on administrative sources. The legal study analyses local, regional and national regulations governing agricultural, environmental, heritage, sports and tourism uses of the infrastructure. The sociological study analyses social discourses on the uses of public paths, and identifies conflicts between farmers, landowners, environmentalists, sportspeople and tourists.

Findings

The preliminary results identified an important public paths network in Andalusia, approximately 160,000 km. The legal study found that there are laws regulating use, although local authorities do not monitor compliance or provide solutions to enhance management. The sociological study determined the attribution of environmental, cultural and economic value to public paths, but also the existence of conflicts between rural and urban populations.

Research limitations/implications

Given that this is ongoing research, only state of the art and some preliminary albeit sufficiently consistent results are presented.

Practical implications

The results could help to guide public policy and governance of public paths.

Social implications

Public paths promote rural development and a green/sustainable economy.

Originality/value

The research results and conclusions are original.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 3
Type: Research Article
ISSN: 2044-1266

Keywords

Open Access
Article
Publication date: 18 December 2023

Francesca Ferrè

Value-based healthcare suggested using patient-reported information to complement the information available in the medical records and administrative healthcare data to provide…

Abstract

Purpose

Value-based healthcare suggested using patient-reported information to complement the information available in the medical records and administrative healthcare data to provide insights into patients' perceptions of satisfaction, experience and self-reported outcomes. However, little attention has been devoted to questions about factors fostering the use of patient-reported information to create value at the system level.

Design/methodology/approach

Action research design is carried out to elicit possible triggers using the case of patient-reported experience and outcome data for breast cancer women along their clinical pathway in the clinical breast network of Tuscany (Italy).

Findings

The case shows that communication and engagement of multi-stakeholder representation are needed for making information actionable in a multi-level, multispecialty care pathway organized in a clinical network; moreover, political and managerial support from higher level governance is a stimulus for legitimizing the use for quality improvement. At the organizational level, an external facilitator disclosing and discussing real-world uses of collected data is a trigger to link measures to action. Also, clinical champion(s) and clear goals are key success factors. Nonetheless, resource munificent and dedicated information support tools together with education and learning routines are enabling factors.

Originality/value

Current literature focuses on key factors that impact performance information use often considering unidimensional performance and internal sources of information. The use of patient/user-reported information is not yet well-studied especially in supporting quality improvement in multi-stakeholder governance. The work appears relevant for the implications it carries, especially for policymakers and public sector managers when confronting the gap in patient-reported measures for quality improvement.

Details

The TQM Journal, vol. 36 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 9 February 2024

Luca Menicacci and Lorenzo Simoni

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…

2134

Abstract

Purpose

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

Design/methodology/approach

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

Findings

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

Practical implications

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

Social implications

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

Originality/value

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 23 March 2022

Zainab Al-Ajmi and Kamla Ali Al-Busaidi

This study aims to assess the knowledge-sharing risks and controls in the government sector from the knowledge workers’ perspective.

Abstract

Purpose

This study aims to assess the knowledge-sharing risks and controls in the government sector from the knowledge workers’ perspective.

Design/methodology/approach

This qualitative study combines two techniques. First, the study uses the Delphi technique to identify the risks and rank them. Second, the study used a follow-up interview approach to identify the needed controls to mitigate these identified risks.

Findings

The Delphi study revealed the top knowledge-sharing risks are related to organizational and individual risks. Furthermore, the study identified the top controls that needed to mitigate these identified risks from technology, process and people dimensions. The study findings suggested that implementing controls on people and processes is the most important, and the focus must be on them, especially in the government sector.

Originality/value

The study offers several practical implications for the government sector to establish a knowledge-sharing risks management strategy. Such study has been given little attention in previous research, especially in developing countries.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 3
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 3 April 2023

Efrosini Siougle, Sophia Dimelis and Nikolaos Malevris

This study explores the link between ISO 9001 certification, personal data protection and firm performance using financial balance sheet and survey data. The security aspect of…

Abstract

Purpose

This study explores the link between ISO 9001 certification, personal data protection and firm performance using financial balance sheet and survey data. The security aspect of data protection is analyzed based on the major requirements of the General Data Protection Regulation and mapped to the relevant controls of the ISO/IEC 27001/27002 standards.

Design/methodology/approach

The research analysis is based on 96 ISO 9001–certified and non-certified publicly traded manufacturing and service firms that responded to a structured questionnaire. The authors develop and empirically test their theoretical model using the structural equation modeling technique and follow a difference-in-differences econometric modeling approach to estimate financial performance differences between certified and non-certified firms accounting for the level of data protection.

Findings

The estimates indicate three core dimensions in the areas of “policies, procedures and responsibilities,” “access control management” and “risk-reduction techniques” as desirable components in establishing the concept of data security. The estimates also suggest that the data protection level has significantly impacted the performance of certified firms relative to the non-certified. Controlling for the effect of industry-level factors reveals a positive relationship between data security and high-technological intensity.

Practical implications

The results imply that improving the level of compliance to data protection enhances the link between certification and firm performance.

Originality/value

This study fills a gap in the literature by empirically testing the influence of data protection on the relationship between quality certification and firm performance.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 18 December 2023

Anuradha Mitra, V. Sridhar and Gopal K. Sarangi

This paper aims to draw lessons for telecommunications (telecom) network deployment in India, from a study of policy and regulatory approaches taken by other federal…

Abstract

Purpose

This paper aims to draw lessons for telecommunications (telecom) network deployment in India, from a study of policy and regulatory approaches taken by other federal administrations in streamlining processes for site clearances, grant of rights of way (RoW) and approvals for local infrastructure deployment and sharing. With the urgent need for setting up small cells and rapid fiberisation of networks in the 5G era, the importance of such processes has gained prominence.

Design/methodology/approach

The authors adopt qualitative thematic content analysis with three-tier coding and classification to identify themes in archival and current documentary data and information obtained from subject-matter experts in the countries studied.

Findings

Formulation and implementation of telecom policy is led by national governments. However, national telecom administrations, in recognition of new needs, have co-opted states and local authorities as partners in development of telecom networks, providing the overall framework, guidance and appropriate incentives where required.

Practical implications

This cooperative model could work well in India, where telecom policy making and regulation is the prerogative of the central government, but administration of RoW and local clearances for cable laying, tower siting and associated infrastructure activities for expanding telecom networks are left to decentralised decision-making in the states and local bodies.

Originality/value

This research attempts to sytematise, thematise and draw cross-country comparisons to inform regulatory and administrative policy for 5G infrastructure rollout in India.

Open Access
Article
Publication date: 10 August 2023

Barbara Da Roit and Maurizio Busacca

The paper aims to analyse the meaning and extension of discretionary power of social service professionals within network-based interventions.

Abstract

Purpose

The paper aims to analyse the meaning and extension of discretionary power of social service professionals within network-based interventions.

Design/methodology/approach

Empirically, the paper is based on a case study of a network-based policy involving private and public organisations in the Northeast of Italy (Province of Trento).

Findings

The paper identifies netocracy as a social policy logic distinct from bureaucracy and professionalism. What legitimises netocracy is neither authority nor expertise but cooperation, the activation of connections and involvement, considered “good” per se. In this framework, professionalism and discretion acquire new and problematic meanings compared to street-level bureaucracy processes.

Research limitations/implications

Based on a case study, the research results cannot be generalised but pave the way to further comparative investigations.

Practical implications

The paper reveals that the position of professionals in netocracy is to some extent trickier than that in a bureaucracy because netocracy seems to have the power to encapsulate them and make it less likely for them to deviate from expected courses of action.

Originality/value

Combining different literature streams – street level bureaucracy, professionalism, network organisations and welfare governance – and building on an original case study, the paper contribute to understanding professionalism in welfare contexts increasingly characterised by the combination of bureaucratic, professional and network logics.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 3/4
Type: Research Article
ISSN: 0144-333X

Keywords

Open Access
Article
Publication date: 25 January 2024

Yongwon Kim, Inwook Song and Young Kyu Park

Using overlapped portfolio data on public equity funds in Korea, the authors construct several types of fund-stock weighted bipartite networks and measure fund network centrality…

Abstract

Using overlapped portfolio data on public equity funds in Korea, the authors construct several types of fund-stock weighted bipartite networks and measure fund network centrality. The authors also examine the relationship between network centrality and fund investment performance. The authors' results are three-fold. First, the authors find that the fund centrality of the network in which funds and stocks are connected based on the most active investing behavior positively affects the fund performance. Second, the funds with a high centrality level based on the same network generate higher returns by holding stocks with high value uncertainty. Third, the authors find that fund centrality is not associated with herd behavior. Based on these results, the authors argue that fund centrality is a proxy of information advantage and skill of fund managers. The authors' paper shows that network analysis could be a new way to identify funds with better performance and measure the skill and information advantage to construct an optimal portfolio.

Details

Journal of Derivatives and Quantitative Studies: 선물연구, vol. 32 no. 1
Type: Research Article
ISSN: 1229-988X

Keywords

Open Access
Article
Publication date: 21 May 2024

Johanna Rivano Eckerdal, Lisa Engström, Alexa Färber, Marion Hamm, Jamea Kofi, Friederike Landau-Donnelly and Rianne van Melik

As social infrastructures, public libraries are increasingly recognised as providing more than access to books and information; librarians’ work is importantly centred around…

Abstract

Purpose

As social infrastructures, public libraries are increasingly recognised as providing more than access to books and information; librarians’ work is importantly centred around practices of care. However, the ways in which they provide care is poorly researched, let alone conceptualised. This paper explores how this important part of librarians’ daily work is practiced through the lens of infrastructuring.

Design/methodology/approach

The paper first theoretically discusses the concepts of social infrastructuring, care and tinkering. Then, it turns to ethnographic research conducted in the public library networks of three European cities: Vienna (Austria), Rotterdam (the Netherlands) and Malmö (Sweden). The paper comprises empirical materials from all three countries and unpacks 16 librarians’ daily working routines of care through participant observations.

Findings

The empirical analysis resulted in three modes of social infrastructuring in public libraries: (1) maintaining, (2) building connections and (3) drawing boundaries. Practices of care are prominent in each of these infrastructuring modes: librarians infrastructure the library with and via their care practices. Whilst care practices are difficult to quantify and verbalise, they are valuable for library patrons. By using the concept of tinkering, the article conceptualises librarians’ infrastructuring enactments as crucial community-building aspects of libraries.

Originality/value

By focusing on the enactment of social infrastructuring, the paper goes beyond a descriptive approach to understanding public libraries as important social infrastructures. Rather, the paper unpacks how libraries come into being as infrastructuring agencies by highlighting what librarians do and say. Our international study articulates the importance of care practices in public libraries across different national contexts.

Details

Journal of Documentation, vol. 80 no. 7
Type: Research Article
ISSN: 0022-0418

Keywords

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