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Article
Publication date: 17 December 2021

Oyindamola Abiola Ajayi and Tsietsi Mmutle

The purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores…

Abstract

Purpose

The purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores the communication strategies and channels organisations deemed reputable by stakeholders use to achieve an effective CSR communication.

Design/methodology/approach

To achieve this, a qualitative content analysis using the directed approach was conducted on the textual CSR communication materials of ten reputable organisations in South Africa based on the 2018 South Africa Reptrak survey.

Findings

Result showed that seven out of ten organisations use both self-serving and society-serving motive in their CSR communication, while the other 3 use only the society serving motive. The informing strategy was also more evident in the CSR communication materials than the interactive strategy. In terms of the communication channels, the study found that organisations mainly utilise controlled channels for CSR communication.

Originality/value

The literature reviewed and the findings of this study reveal a gap between the theory and practice of CSR communication. This drives the need for organisations to research and tailor CSR communication based on stakeholders' unique characteristics and preferences. The paper also contributes to improving the knowledge on the role different CSR communication strategies and channels play in CSR communication.

Details

Corporate Communications: An International Journal, vol. 26 no. 5
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 16 June 2021

Alice Jones and Néstor Valero-Silva

English social housing providers are increasingly turning to social impact measurement to assess their social value. This paper aims to understand the contextual factors…

Abstract

Purpose

English social housing providers are increasingly turning to social impact measurement to assess their social value. This paper aims to understand the contextual factors causing this rise in the practice, specifically within this sector; the mechanisms that enable it to be effectively implemented within an individual organisation and the outcomes of successful implementation for individual organisations and more widely across the sector and beyond.

Design/methodology/approach

A realist theory-based approach is applied to the study of a small number of social housing organisations and leaders within the sector to explore the use of social impact measurement. The paper addresses three questions: Why is social impact measurement being adopted in this sector? How is it successfully implemented? And what happens (outcomes) when it is successfully implemented? Addressing these questions necessitates deeper insight into the contextual pressures that have brought to the fore social impact measurement within the sector and the beneficial outcomes the practice provides (or is anticipated to provide) to social housing providers. The methodological approach of Realist Evaluation (Pawson and Tilley, 1997, 2004) is used to structure and analyse the empirical data and findings into a programme theory for social impact measurement. Realist Evaluation provides a programme theory perspective, seeking to answer the question “what works, for whom and in what circumstances?”. In this research, the “whom” refers to English social housing providers and the circumstances are the contextual conditions experienced by the sector over the past decade. The programme theory aims to set out the links between the contextual drivers for social impact measurement, the mechanisms that bring about its implementation and the outcomes that occur as a result. Within this, greater detail on the implementation perspective is provided by developing an implementation theory using a Theory of Change approach (Connell et al., 1995; Fulbright-Anderson et al., 1998). The implementation theory is then embedded within the wider programme theory so as to bring the two elements together, thereby creating a refinement of the overall theory for social impact measurement. In turn, this paper demonstrates its importance (the outcomes that it can achieve for organisations and the sector) and how it can effectively be implemented to bring about those outcomes.

Findings

Social housing providers use social impact measurement both internally, to determine their organisational priorities and externally, to demonstrate their value to local and national governments and cross-sector partners then to shape and influence resource allocation. The practice itself is shown to be an open and active programme, rather than a fixed calculative practice.

Research limitations/implications

The intensive nature of the research means that only a limited number of cases were explored. Further research could test theories developed here against evidence collected from a wider range of cases, e.g. other types of providers or non-adopters.

Practical implications

The research makes a strong contribution to practice in the form of a re-conceptualisation of how social impact measurement can be shown to be effective, based on a deeper understanding of causal mechanisms, how they interact and the outcomes that result. This is of value to the sector as such information could help other organisations both to understand the value of social impact measurement and to provide practical guidance on how to implement it effectively.

Social implications

As the practice of impact measurement continues to develop, practitioners will need to be aware of any changes to these contextual factors and consider questions such as: is the context still supportive of impact measurement? Does the practice need to be adjusted to meet the needs of the current context? For instance, the recent tragedy at Grenfell Tower has led to a reconsideration of the role of social housing; a new Green Paper is currently being drafted (Ministry for Housing, Communities and Local Government, 2018). This may have a number of implications for social impact measurement, such as a rebalancing of emphasis on outcomes relating to environmental improvements, towards outcomes relating to the well-being of tenants.

Originality/value

Existing literature is largely limited to technical guides. This paper links theory-based evaluation to practice contributing to social housing practice.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 11 June 2021

Huilan Zhang

There has been little empirical research focused on the effect of lean on hospital performance in the form of a consolidated methodology. This paper aims to apply a more…

Abstract

Purpose

There has been little empirical research focused on the effect of lean on hospital performance in the form of a consolidated methodology. This paper aims to apply a more sophisticated approach to examine whether hospitals’ decision for lean implementation is endogenous and test the effects of lean on hospital performance.

Design/methodology/approach

This study uses a publicly available data set of hospitals across the USA from 2002 to 2019 and performs two-stage least squares (2SLS) analysis. In the first stage, a probit model is used to estimate hospitals’ decision to implement lean. The fitted probability values from the first stage are used in the second stage to test the relationship between lean and hospital performance. Ordinary least squares (OLS) regression results are compared with those of the 2SLS approach.

Findings

The decision to implement lean is significantly associated with hospital-specific characteristics (the complexity of care, size and cost-to-charge ratio), indicating hospitals’ decision for lean implementation is endogenous. Moreover, there is strong evidence that lean implementation is positively associated with hospital financial and operational performance. The Hausman F-tests confirm the presence of endogeneity and this, in turn, suggests that OLS regressions result in unreliable estimates.

Practical implications

The findings of this study can help hospital managers benchmark performance and explore opportunities for profit and efficiency improvement. The findings are also relevant to policymakers who strive to lower health-care spending.

Originality/value

This study is motivated by the challenges facing the health-care industry. This study is among the first to investigate endogeneity in lean implementation and the association between lean and hospital performance using large-scale archival panel data. The use of the 2SLS approach provides more confidence in statistical findings.

Details

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

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Article
Publication date: 28 May 2021

Abu Hamja, Peter Hasle and David Hansen

Lean manufacturing has the potential for simultaneously improving the competitiveness and the social sustainability of the apparel industry in developing countries…

Abstract

Purpose

Lean manufacturing has the potential for simultaneously improving the competitiveness and the social sustainability of the apparel industry in developing countries. However, there is limited research on the ways to a successful lean implementation in developing countries and with an emphasis on occupational health and safety (OHS) improvement.

Design/methodology/approach

The paper investigates four cases of lean implementation in garment factories and uses the design science research strategy, building on the context-intervention-mechanism-outcome (CIMO) framework to identify explanatory mechanisms that can be used for designing future action.

Findings

The study identifies tangible mechanisms that can lead to successful lean implementation. The most important mechanisms relate to practical top management support, worker involvement, application of lean tools and training.

Practical implications

The findings of this study can guide better lean implementation for the many garment factories in developing countries.

Originality/value

While the lean literature provides general recommendations for lean implementation, knowledge about the transfer mechanisms in developing countries as well as the connections between lean and OHS is limited. This paper contributes to lean implementation theory and to the discourse of positive lean by integrating efficiency and working conditions. In addition, the paper identifies transfer mechanisms for lean implementation in the garment industry in a developing country.

Details

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

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Article
Publication date: 10 May 2021

Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw Simpson and Daniel Susuawu

In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use…

Abstract

Purpose

In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use integrated financial management information systems (IFMIS) for the management of public financial resources.

Design/methodology/approach

Based on a case study of Ghana’s Controller and Accountant General’s Department (CAGD), the study uses a qualitative interpretive case approach as the methodological stance, and some key officials involved in the implementation of the IFMIS project were interviewed and documentary evidence was also analyzed to achieve triangulation of data and results.

Findings

The results show that the IFMIS reform was instigated by two main forces. One is the pressure from external stakeholders like the World Bank related to funding relationships. The other is the indigenous pressures coming from internal stakeholders who felt dissatisfied with the outcomes of previous reforms. The findings also suggest that many contingencies for successful reforms to IFMIS were present in Ghana, such as the commitment of internal stakeholders, the training programs for improving the needed skills of employees, and the will to get inspired by best practices abroad. Nevertheless, ultimate users mostly were hesitant to use IFMIS due to fears of losing their jobs because of institutionalized practices and a lack of IT skills. The study further revealed that, even if many conditions for a successful reform, especially regarding adoption and implementation, are in place, the reform may ultimately fail due to the impact of other factors that particularly regard the use of the newly developed accounting repertoire.

Practical implications

The findings of this study can be considered as a blueprint to emerging economies yet to adopt and implement similar IT-based Public Financial Management Information System (PFMIS). Moreover, given that some ultimate users exhibited resistance to the use of the new system, the results will prompt emerging economies that have not yet implemented IT-based PFMIS to recognize that cultural change management is an inevitable condition for successful implementation and use of IT-based PFMIS.

Originality/value

This study contributes to studies on public sector accounting reform in emerging economies by highlighting how the adoption of public sector accounting reform was instigated by both development partners and indigenous institutions responsible for ensuring effective and transparent management of public funds. Furthermore, unlike previous studies, the implementation team imported business case ideas from the private sector to augment the IFMIS implementation.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 29 April 2021

Samuel C. Avemaria Utulu and Ojelanki Ngwenyama

The study aims to identify novel open-access institutional repository (OAIR) implementation barriers and explain how they evolve. It also aims to extend theoretical…

Abstract

Purpose

The study aims to identify novel open-access institutional repository (OAIR) implementation barriers and explain how they evolve. It also aims to extend theoretical insights into the information technology (IT) implementation literature.

Design/methodology/approach

The study adopted the interpretive philosophy, the inductive research approach and qualitative case study research method. Three Nigerian universities served as the case research contexts. The unstructured in-depth interview and the participatory observation were adopted as the data collection instruments. The qualitative data collected were analysed using thematic data analysis technique.

Findings

Findings show that IR implementation barriers evolved from global, organisational and individual implementation levels in the research contexts. Results specifically reveal how easy access to ideas and information and easy movement of people across international boundaries constituted globalisation trend-driven OAIR implementation barriers given their influence on OAIR implementation activities at the organisational and individual implementation levels. The two factors led to overambitious craving for information technology (IT) implementation and inadequate OAIR implementation success factors at the organisational level in the research contexts. They also led to conflicting IR implementation ideas and information at the individual level in the research contexts.

Research limitations/implications

The primary limitation of the research is the adoption of qualitative case study research method which makes its findings not generalisable. The study comprised only three Nigerian universities. However, the study provides plausible insights that explain how OAIR implementation barriers emanate at the organisational and individual levels due to two globalisation trends: easy access to ideas and information and easy movement of people across international boundaries.

Practical implications

The study points out the need for OAIR implementers to assess how easy access to information and ideas and easy movement of people across international boundaries influence the evolution of conflicting OAIR implementation ideas and information at the individual level, and overambitious craving for IT implementation and setting inadequate OAIR implementation success factors at the organisational level. The study extends views in past studies that propose that OAIR implementation barriers only emanate at organisational and individual levels, that is, only within universities involved in OAIR implementation and among individuals working in the universities.

Social implications

The study argues that OAIR implementation consists of three implementation levels: individual, organisational and global. It provides stakeholders with the information that there is a third OAIR implementation level.

Originality/value

Data validity, sample validity and novel findings are the hallmarks of the study's originality. Study data consist of first-hand experiences and information derived during participatory observation and in-depth interviews with research participants. The participants were purposively selected, given their participation in OAIR implementation in the research contexts. Study findings on the connections among global, organisational and individual OAIR implementation levels and how their relationships lead to OAIR implementation barriers are novel.

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 29 April 2021

Timothy O. Olawumi and Daniel W.M. Chan

The purpose of this paper is to identify the key facilitating factors for smart sustainable practices (SSP) and develop a project evaluation model (PEM) for SSP…

Abstract

Purpose

The purpose of this paper is to identify the key facilitating factors for smart sustainable practices (SSP) and develop a project evaluation model (PEM) for SSP implementation in Nigeria and Hong Kong. SSP is coined from the integration of digital technologies such as Building Information Modelling (BIM) to facilitate sustainability practices.

Design/methodology/approach

The study employed a quantitative research design approach using empirical questionnaire surveys to solicit the opinions of 69 and 97 construction practitioners in Nigeria and Hong Kong. Purposive and snowball sampling techniques were used to identify the potential survey respondents. The fuzzy synthetic evaluation technique was used to develop the PEMs.

Findings

The findings revealed that adequate technical expertise of the SSP processes is critical in enhancing its implementation in Hong Kong and Nigeria; as well as the provision of training programs for specialists in smart and sustainable initiatives. Meanwhile, the study's findings advocated that for an SSP-enabled construction project, its project performance is mainly influenced by the client's satisfaction level and the early involvement of the project teams.

Research limitations/implications

The study's results are limited to the Nigeria and Hong Kong construction industries.

Practical implications

Construction stakeholders such as the clients, developers, contractors can utilize the PEMs to determine and track SSP initiatives implementation in building projects in a reliable and practical way.

Originality/value

No tool has been developed for evaluating SSP initiatives at the project level in the construction industry. Using case studies of Hong Kong and Nigeria, PEM indices were developed to measure and track SSP implementation in construction projects.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 30 April 2021

Grazia Garlatti Costa, Darija Aleksić and Guido Bortoluzzi

The purpose of this paper is to investigate the inverted U-shaped relationship that exists between exploitative leadership styles and innovation implementation. In…

Abstract

Purpose

The purpose of this paper is to investigate the inverted U-shaped relationship that exists between exploitative leadership styles and innovation implementation. In addition, drawing on the social cognitive theory, the paper explores the effect of the three-way interaction between exploitative leadership style (ELS), work–family balance (WFB) and family-friendly workplace practices (FFWPs) on innovation implementation.

Design/methodology/approach

A quantitative study of 440 employees from 38 medium and large companies based in Italy and Croatia was conducted, using an online survey. The proposed hypotheses were tested using hierarchical regression analysis.

Findings

The results show that there is an inverted U-shaped curvilinear relationship between ELS and innovation implementation. Furthermore, the findings support the existence of the three-way interaction suggesting that the combination of high-level WFB and high-level FFWPs strengthens the relationship between ELS² and innovation implementation.

Originality/value

This is the first contribution that examines a curvilinear relationship between ELS and innovation implementation. Additionally, it contributes to the work–family literature by providing the first empirical examination of the joint impact of WFB and FFWPs in enhancing innovation implementation. Our results suggest that individuals who perceive a high level of WFB and who work in an organization with family-friendly practices are more accepting of an exploitative leader, and that the positive feelings from the family domain encourage the implementation of innovation. These results may change the attitudes of managers, encouraging them to consider WFB and FFWPs as important for the implementation of innovation.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 29 March 2021

Samuel Ikechukwu Egwunatum, Anthony Chukwunedum Anumudu, Emmanuel Chidiebere Eze and Imoleayo Abraham Awodele

Lack of strict compliance to the principles of total quality management (TQM) by construction organizations has brought about poor quality of the finished building…

Abstract

Purpose

Lack of strict compliance to the principles of total quality management (TQM) by construction organizations has brought about poor quality of the finished building projects. This has been blamed for the incessant structural failure reported in Nigeria. This study appraised TQM implementation in the Nigerian construction industry, with a view to mitigating structural failure rate of construction projects. To achieve this aim, the study aims to assess the practice level of TQM and the factors hindering TQM implementation on construction projects.

Design/methodology/approach

The study utilized a well-structured questionnaire and convenient sampling method in the gathering and sampling of data among construction professionals in Imo state, Nigeria. Data analyses were done using, frequency, percentage, mean analytics and Pareto analysis.

Findings

The study revealed that major practice of TQM principles with respect to structural failure rate are purchasing: ensuring the procurement of materials of the specified quality standard, ensuring the use of a quality improvement construction process of the organization, site management responsibility: this entails ensuring quality supervision by the project management leadership and monitoring and control of quality during the construction to guarantee firm observance quality standards. Also, the major factors hindering TQM implementation on construction projects are: inadequacy of the necessary machineries, equipment, tools and facilities for the effective execution of work on construction site; breakdown in communication and information exchange between the management and supervisory teams on site; poor attitudes and strategies toward maintenance of equipment, tools and machines; and absence of prompt salary and incentive payment. It was recommended that construction firms must require the suppliers of construction materials to strictly comply with quality specification evidence in quality certification of delivered materials to mitigate structural failure.

Research limitations/implications

This study appraised TQM implementation in the construction industry of Nigeria, with emphasis on Imo state. The study underscores the practice level of TQM and the key factors hindering TQM implementation on construction projects. Following the localized geographical limitation of the study area, a similar research in other part/states of Nigeria or even in other developing countries of African is necessary.

Practical implications

The practices level of TQM and the factors hindering TQM implementation were identified. This will be useful in guiding construction firms, other industry's key stakeholders and regulatory agencies in bringing about a sustainable quality management system for improve profit and value maximization and avoiding incessant structural failure.

Originality/value

This is one of the few studies that have assessed the practice level of TQM and the factors hindering TQM implementation on construction projects in Nigeria. This study took place in Imo state with records of periodic structural failure and building collapse.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 24 March 2021

Rui Jiang, Chengke Wu, Xiang Lei, Ammar Shemery, Keith D. Hampson and Peng Wu

The government plays a critical role in driving building information modeling (BIM) implementation. The purpose of this study is to investigate the government efforts for…

Abstract

Purpose

The government plays a critical role in driving building information modeling (BIM) implementation. The purpose of this study is to investigate the government efforts for driving BIM implementation in three benchmark countries, namely, Singapore, the UK and the US, so as to develop appropriate roadmaps for increasing BIM implementations in other countries.

Design/methodology/approach

This study performs a review on the government efforts and roles in BIM implementation in three benchmark countries, namely, Singapore, the UK and the US.

Findings

Through cross comparison with existing literature, it is found that Singapore and the UK adopt a government-driven approach and a phase-by-phase development pattern is observed. The first phase focuses on the building sector to rapidly increase the use of BIM and the government generally plays the role of an initiator. In the second phase, BIM is expanded to other implementation areas, e.g. smart city. The importance of the initiator role decreases and more attention is paid to supporting roles such as researcher, educator and regulator. In contrast, an industry-driven approach is adopted in the US. The main role of the government is that of a regulator, with research institutions actively supporting the BIM implementation.

Research limitations/implications

General roadmaps of the two mandating approaches are presented. The results can provide a useful reference for countries and regions that intend to develop roadmaps to increase their BIM maturity level and enhance readiness to accept and implement BIM.

Originality/value

This study is one of the first studies that investigate the step-by-step roadmaps for implementing BIM from the perspective of changing government roles.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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