Search results

The paper aims to apply social practice theory to clarify the process of innovation design and delivery from one successful digital innovation: the building information modelling (BIM) risk library. The paper clarifies the practices surrounding construction innovation and provides a schema useful for practitioners and technology designers through a social practice analysis.

The paper applies Schatzki's “organisation of practice” concepts to a construction project innovation to clarify how the practice of innovation revolves around understandings, rules and teleoaffectivities (emotive behaviours). Sources for the study include notes from meetings, workshops with experts and the shared artefacts of innovation.

The practice of innovation design and delivery are clarified through a social practice analysis: a distinct “field of practice” and a “schema” of generalisable prescriptions and preferences for innovation delivery being presented.

The paper informs the practice and process of innovation design and delivery; the insights clarify how collective understandings and rules of use evolve over time, becoming formalised into contracts, agreements and workplans. Practically, processes whereby innovation “sayings” evolve into innovation “doings” are clarified: a schema detailing prescriptions and preferences of practitioners and developers being presented.

The social practice analysis of one successful construction innovation is an original contribution to the body of knowledge, adding a level of detail regarding innovation design and delivery often missing from reported research.

While previous operations management literature acknowledges the positive influence of Lean and Industry (I4.0) on performance, recent studies examining the synergy between these two factors have produced inconsistent and contradictory results. Therefore, this study aims to provide a comprehensive understanding of the effect of Lean and I4.0 synergy on firm performance.

This study utilised a meta-analysis approach, examining 23 empirical studies exploring multiple effects of the Lean and I4.0 synergy on firm performance. Multiple subgroup analyses were conducted to assess the contradictory outcomes and identify in what conditions such synergy may achieve performance.

The results affirm the prevailing positivist perspective among most scholars regarding the positive influence of the Lean and I4.0 synergy on firm performance. However, the overall effect size derived from the studies indicates a weak relationship, suggesting that this synergy alone is not the sole determinant factor of firm performance. In addition, the subgroup analyses reveal the presence of contingent conditions that may affect the performance outcomes when integrating Lean and I4.0, as most effects exhibit a weak relationship.

This study represents the first meta-analysis investigating the relationship between the Lean and I4.0 synergy on firm performance. By shedding light on the contradictory effects often depicted in the operations management literature, this study provides a critical reflection for researchers who tend to adopt an overly optimistic view of such synergy.

The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.

With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.

The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.

This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.

The provision of facilities management (FM) services, facilitated by a well-suited sourcing strategy, significantly influences the optimization of dwelling unit performance, augmentation of occupants’ living experiences and the establishment of a secure and comfortable environment. Consequently, this study aims to examine the sourcing approach used for delivering FM services in social housing within Nigeria’s semi-arid climate and to assess the effectiveness of the chosen sourcing approach in the provision of FM services.

Data collection involved one-on-one interviews conducted with five principal/senior staff members of the Borno State Housing Corporation in Maiduguri, Northern Nigeria. For data analysis, the NVivo R1 software package and Stata 13.0 were used. Thematic analysis was applied to the data, and the findings were presented through narrations and direct quotes from participants. Logistic regression analysis was subsequently used to assess the effectiveness of the adopted in-house approach in providing FM services in the context of social housing.

Administrators of social housing in the semi-arid climate of Nigeria exclusively adopted an in-house sourcing approach for providing FM services. Nevertheless, the in-house approach was conclusively determined to be ineffective in delivering FM services within the specific context of social housing in the semi-arid climate of Nigeria.

This investigation centred on examining the sourcing strategy used by social housing administrators for delivering FM services in social housing within a semi-arid climate of Nigeria. Additionally, the study delved into evaluating the efficacy of the chosen sourcing approach in the actual provision of FM services.

The build-up of large-scale COVID-19 testing required an unprecedented effort of coordination within decentralized healthcare systems around the world. The aim of the study was to elucidate the challenges of vertical policy coordination between non-political actors at the national and regional levels regarding this policy issue, using Sweden as our case.

Interviews with key actors at the national and regional levels were analyzed using an adapted version of a conceptualization by Adam et al. (2019), depicting barriers to vertical policy coordination.

Our results show that the main issues in the Swedish context were related to parallel sovereignty and a vagueness regarding responsibilities and mandates as well as complex governmental structures and that this was exacerbated by the unfamiliarity and uncertainty of the policy issue. We conclude that understanding the interaction between the comprehensiveness and complexity of the policy issue and the institutional context is crucial to achieving effective vertical policy coordination.

Many studies have focused on countries’ overall pandemic responses, but in order to improve the outcome of future pandemics, it is also important to learn from more specific response measures.

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

The purpose of this study is to observe the practice of integrated reporting (IR) and investigate the impact of board characteristics on IR in three South Asian economies: Bangladesh, India and Sri Lanka.

The study uses the content analysis approach to measure the integrated reporting index (IRI) based on a structured checklist. To examine the impact of board characteristics (board size, board independence and gender diversity) on IRI, a multivariate analysis using pooled ordinary least square with panel-corrected standard error (PCSE) model has been conducted.

The content analysis findings show that the disclosure practice of IR is highest in India, followed by Sri Lanka and Bangladesh. The regression result indicates that all the proxies of board characteristics have a positive and significant impact on IRI.

The study’s outcomes may not be generalised for every region due to the differences in institutional contexts.

The findings of this study will assist the policymakers in understanding the importance of effective boards in enhancing the IR practice in their respective countries where the adoption of IR is still a voluntary requirement.

To the best of the authors’ knowledge, this is the first study in the field of existing literature to conduct a comparative analysis of IR practice among three South Asian countries. It shows how an effective board improves IR practice using a broader institutional context by underpinning the agency theory and legitimacy theory.

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.