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1 – 10 of 421The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…
Abstract
Purpose
The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.
Design/methodology/approach
We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.
Findings
The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.
Research limitations/implications
This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.
Practical implications
This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.
Originality/value
The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.
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Lindani Myeza, Marianne Kok, Yvette Lange and Warren Maroun
This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.
Abstract
Purpose
This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.
Design/methodology/approach
This study uses a qualitative approach based on semi-structured interviews with 18 participants, comprising of preparers of financial statements, board members and management consultants/advisors. The study also relied on the analysis of articles on corporate webpages and publications produced by professional bodies on the economic, social and environmental impact of COVID-19.
Findings
The results of this study indicated that governing bodies demonstrated stakeholder engagement during times of crisis through transparent reporting, corporate social responsibility initiatives and active stakeholder inclusivity.
Originality/value
This study contributes to the body of research on stakeholder engagement during a crisis and provides evidence of the role stakeholder inclusivity can play in responding to a crisis. The findings will be useful in understanding the importance of stakeholder engagement during times of crisis. The study is one of the first, to the best of the authors’ knowledge, to evaluate how stakeholder engagement principles can be followed by governing bodies during a crisis.
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Juliano Nunes Alves, Moisés Pivetta Cogo, Leander Luiz Klein and Breno Augusto Diniz Pereira
The purpose of this study was to evaluate the influence of knowledge management (KM) drivers on perceived KM results in a public higher education institution. A structured…
Abstract
Purpose
The purpose of this study was to evaluate the influence of knowledge management (KM) drivers on perceived KM results in a public higher education institution. A structured theoretical model based on leadership, people, processes, knowledge processes, technology, learning and KM results was developed and tested.
Design/methodology/approach
A survey was conducted with the employees of a public higher education institution where an administrative reform was initiated. A valid sample of 257 respondents was obtained. The data were obtained from the application of a structured questionnaire based on the KM drivers and their results. A five-point Likert-type scale was used to measure respondents' answers. The main data analysis technique was structural equation modeling.
Findings
The results indicate knowledge processes, leadership and people factors have a positive and significant impact on KM results. On the other hand, organizational processes, technology and learning factors were not significant. However, the service length of servants in the institution influences the perception of knowledge drivers.
Practical implications
Public institutions should be attentive to people with more time of service because they may have difficulties with technological advances, reorganization of processes and adaptation to new ways of sharing knowledge.
Originality/value
This study advances on the analysis of KM results in the public sector and tests the moderation effect of time of service.
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María-Soledad Ramírez-Montoya and May Portuguez-Castro
The challenges facing 21st-century society are becoming increasingly complex, requiring the development of new citizen competencies. This study aims to validate an educational…
Abstract
Purpose
The challenges facing 21st-century society are becoming increasingly complex, requiring the development of new citizen competencies. This study aims to validate an educational model focused on developing complex thinking in higher education students. Current educational models lack future-ready competencies, necessitating the emergence of new models to guide future generations toward the common good.
Design/methodology/approach
This was an adaptation of the causal-layered analysis (CLA) applied to 415 participants from higher education institutions in Mexico, Panama and Spain. Sessions were designed to present the proposed educational model and explore participants’ perceptions of its significance and contributions to future education.
Findings
Key findings include the following: participants perceived complexity as difficult and challenging; causes of problems were linked to outdated educational models requiring replacement by those that develop students’ competencies; participants envisioned changes that would develop individuals capable of understanding and transforming society; and participants recognized the model’s transformative potential, offering a novel proposal for 21st-century education.
Originality/value
This research sought to gather opinions from different stakeholders using the CLA methodology, providing a deep understanding of participants’ perspectives on the proposed solution.
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Rafik Smara, Karina Bogatyreva, Anastasiia Laskovaia and Hunter Phoenix Van Wagoner
Exploration and exploitation have long been documented as prominent approaches to business management and organizational adaptation to external environment. Maintaining balance…
Abstract
Purpose
Exploration and exploitation have long been documented as prominent approaches to business management and organizational adaptation to external environment. Maintaining balance between these activities is a key to survival and prosperity. However, there is little direct evidence of the effect of such combined usage of both approaches on firm performance in times of crisis, especially within small- and medium-sized enterprises (SMEs). The purpose of this paper is to reveal the role of balanced ambidexterity in shaping firm performance during COVID-19 recession.
Design/methodology/approach
Based on a survey of 333 Russian SMEs, the authors test the proposed theoretical framework linking innovative ambidexterity to firm performance level and variability taking into account technological uncertainty.
Findings
The results show that innovative ambidexterity tends to increase level and decrease variability of performance outcomes, whereas technological uncertainty acts as a positive contingency for this impact.
Originality/value
The results provide an improved understanding of ambidexterity and organizational literatures by clarifying the contingent nature of the ambidexterity–firm performance relationship during COVID-19 recession.
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Michela Piccarozzi, Cecilia Silvestri, Fabrizio Rossi, Katarzyna Szopik-Depczyńska and Giuseppe Ioppolo
This study aims to provide a systemic and integrated view of how Industry 4.0 and its enabling technologies affect companies' internal and external environments. It offers a…
Abstract
Purpose
This study aims to provide a systemic and integrated view of how Industry 4.0 and its enabling technologies affect companies' internal and external environments. It offers a comprehensive view of the contribution about ten years after the start of the Fourth Industrial Revolution.
Design/methodology/approach
The study performs a systematic literature review based on Industry 4.0 management literature. Analyzing the results of the 308 final papers in the sample made it possible to build a theoretical model to explain the contribution of Industry 4.0 to the internal and external environment of the company.
Findings
The results highlight the contribution of Industry 4.0 to the processes and environment of the company by providing a systemic and integrated view, highlighting the most applied enabling technologies and their internal, external, and combined usefulness in business processes.
Research limitations/implications
Finally, the paper provides a broad view of the Industry 4.0 topic ten years after its origin through an extensive literature analysis that allows us to highlight the significant studies and the areas still under-researched by researchers and opens the debate on the Industry 5.0 scenario.
Originality/value
The model makes it possible to appreciate the role of Industry 4.0 and its enabling technologies in companies in a broad and systemic view and to understand, from a managerial point of view, the interactions, synergies, and possibilities within processes and the reflection on the external environment.
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Ika Permatasari and Bambang Tjahjadi
This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions…
Abstract
Purpose
This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.
Design/methodology/approach
This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.
Findings
The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.
Research limitations/implications
The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.
Practical implications
This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.
Originality/value
To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.
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Hue Kim Thi Nguyen, Phuong Thi Kim Tran and Vinh Trung Tran
This paper aims to examine the role of social media communication, tourist satisfaction and destination brand equity components in enhancing destination brand equity based on the…
Abstract
Purpose
This paper aims to examine the role of social media communication, tourist satisfaction and destination brand equity components in enhancing destination brand equity based on the Stimulus – Organism – Response (S-O-R) theory.
Design/methodology/approach
The conceptual model and research hypotheses were assessed using covariance-based structural equation modeling (SEM). An online survey was used to collect data from 369 domestic tourists who had traveled to Danang and knew about content related to Danang generated by either DMOs or other users on social media.
Findings
Except for the effect of DMO-generated social media communication on tourist satisfaction and the impact of destination brand awareness on destination brand loyalty, the findings confirmed the sequential causal relationships between research concepts based on the S-O-R model.
Research limitations/implications
Future research should explore the proposed model based on comparisons of different nationalities to better understand the impact of cultural factors.
Practical implications
DMOs should associate social media with their marketing strategies to enhance destination brand equity, using cutting-edge technologies to create content and update information in a significant way to make communications by DMOs more effective. The findings especially suggest that UGC plays a vital role in improving brand equity dimensions, so DMOs could exploit UGC to engage existing customers and build relationships with potential customers. This research provides guidance for DMOs to improve their brand equity based on social media.
Originality/value
This study has contributed to the destination marketing literature by applying the S-O-R theory to propose a pathway for effectively increasing destination brand equity and highlight the importance of social media communication as a driver to achieve a hierarchical relationship between destination brand equity components and tourist satisfaction from stimulus to organism (e.g. cognition to affect).
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Wesam Alyahya, Rayhana AlSharfa, Noor Alduhbaki, Batool Al-Zahir, Marwa Alqalaf, Jumanah Alawfi, Hussah Altwejri, Hanoof Alessa, Tunny Purayidathil and Rabie Khattab
The objective of this study was to delineate and compare enteral nutrition (EN) practices among neonatal units across the Arabian Gulf countries.
Abstract
Purpose
The objective of this study was to delineate and compare enteral nutrition (EN) practices among neonatal units across the Arabian Gulf countries.
Design/methodology/approach
A cross-sectional study was conducted by recruiting 255 clinicians working in neonatal units in the Arabian Gulf countries.
Findings
Out of 255 invited clinicians, 73 (29%) participated in the survey. Neonatal units used varied EN strategies, where feeding practices exhibited variability. The majority (74%) of units had a local standard feeding protocol, while 18% followed international protocols, and 8% did not adhere to a specific protocol. When maternal milk was not used, the main alternatives were preterm formula (67%) and predigested formula (14%). The age at which the first EN was commenced and the reported advancement rate showed significant variations among different units (p < 0.001). The initiation of fortification was primarily driven by reaching a specific enteral volume (commonly reported as 100 mL/kg/day) and addressing poor postnatal growth. Fortification practices did not differ significantly among professions, except for the initial fortification strength, where none of the dietitians and only 8.3% of neonatologists preferred full strength, compared to 28.6% and 21.4% of medical residents and nurses, respectively (p = 0.033).
Originality/value
This study marks the first exploration of EN practices in neonatal units, examining their local and cross-country variations. It provides valuable insights to guide local trials and foster global collaboration among neonatal units to establish a unified knowledge base, standardized practices and promote research and innovation, ultimately contributing to optimal feeding practices for very preterm infants.
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Higher education institutions and their lecturers are strategic agents and main drivers that contribute to circular economy transition. This requires them to understand the key…
Abstract
Purpose
Higher education institutions and their lecturers are strategic agents and main drivers that contribute to circular economy transition. This requires them to understand the key circular economy competencies and how to integrate circular economy holistically into their curricula with the suitable teaching and learning approaches. This study aims to support them by providing an overview on the characteristics of education for the circular economy (ECE) and suggestions to lecturers to further develop their curricula.
Design/methodology/approach
The data consisted of scientific articles (n = 22) describing circular economy courses in higher education. Qualitative content analysis with quantitative features was performed on the selected articles to answer the research question.
Findings
The findings confirm that the system’s focus is the key issue in ECE. However, to integrate circular economy holistically into the curricula, ECE should be implemented more widely in the context of different industries and market contexts to find innovative teaching and learning approaches. The demand side needs to be incorporated in the courses, as systemic transformation is also about transforming consumption. All levels of implementation and circular economy objectives should be included in courses to promote systems thinking. In addition, innovative forms of real workplace interaction should be increased.
Originality/value
As ECE has started to emerge as a new field of study, this article provides the first integrated overview of the topic.
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