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Article
Publication date: 10 December 2020

Irshad Ali, Anil Kumar Narayan and Umesh Sharma

This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning.

2029

Abstract

Purpose

This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning.

Design/methodology/approach

This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information was derived from student feedback collected via paper appraisals.

Findings

The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult.

Research limitations/implications

The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students; therefore, engaging some of the cohort in the learning proved to be difficult. At risk, students were less likely to participate in online live sessions due to issues such as the lack of proper computer equipment, connectivity issues, family responsibilities or the home environment.

Practical implications

This paper has the potential to inform and enhance practices of higher education institutions, accounting educators and other stakeholders such as support staff on strategies that could be implemented to achieve effective student engagement in online accounting education.

Originality/value

This paper is original and contributes towards sharing ideas with the academic community on effective teaching practices used during the COVID-19 pivot to online delivery, which can enhance student engagement in business education.

Details

Accounting Research Journal, vol. 34 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 8 January 2025

Muhammad Bilal Farooq, Khwaja Naveed, Fahad Khalid, Anil Kumar Narayan and Ibrahim Mustafa Khudir

Given growing concerns about water scarcity, this study aims to investigate the extent and quality of corporate water management disclosures (hereafter water disclosures) in…

Abstract

Purpose

Given growing concerns about water scarcity, this study aims to investigate the extent and quality of corporate water management disclosures (hereafter water disclosures) in countries and jurisdictions facing extremely high water-stress levels. Contextual factors, at a macro/country, meso/stock exchange and micro/company level, influencing water disclosures, are examined.

Design/methodology/approach

The authors adopted an institutional perspective, integrating multi-level organizational fields, including micro/company-level, meso/stock exchange-level and macro/national-level influences while considering factors such as corporate governance (CG), regulatory stringency, cultural traits, advocacy for environmental management, environmental performance and sustainability indices. The authors use a GRI 303-based index to evaluate water disclosures of the top 100 listed companies from 12 stock-exchanges based in extremely high water-stress countries over a five-year period from 2016to 2020. While checking for robustness, the authors evaluate the impact of normative, coercive and mimetic forces on water disclosures at country, stock exchange and company levels.

Findings

Overall, water disclosure rates/extent and quality remain low with only incremental improvements observed over the five-year period. In terms of drivers, at a micro-level, the authors find that robust CG positively impacts water disclosure quality. At a meso level, regulatory stringency, environmental advocacy and the presence of a sustainability index positively influence water disclosure quality. At a macro level, power distance, uncertainty avoidance and masculinity negatively impact water disclosure quality, whereas long-term orientation and uncertainty avoidance positively impact it. Furthermore, countries characterized by robust governance and high environmental performance negatively influence disclosure quality in water sensitive industries.

Practical implications

The findings may prove useful to policymakers and regulators, including stock exchanges, in strengthening water disclosure requirements. Standard-setters may consider introducing more guidelines to assist reporters in improving the quality of their disclosures. Practitioners (managers and assurance providers) may use the findings to benchmark corporate reporting practices.

Social implications

The research provides insights that can inform policies promoting transparency and accountability around corporate use of societies’ scarce water resources. The study advances responsible water stewardship, aligning corporate actions with global sustainability goals, particularly around water scarcity. In doing so, these findings have implications that extend beyond corporate disclosure practices, impacting broader environmental conservation and resource management efforts.

Originality/value

The study examines corporate water disclosure rates and qualities in extremely high water-stress countries and jurisdictions. The evaluation of these disclosures using a GRI 303-based index generates a unique dataset that is analysed from a multi-level institutional perspective (micro, meso and macro) to provide insights into the factors influencing corporate water disclosure practices.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 8 May 2017

Sandeep Phogat and Anil Kumar Gupta

In the present context of globalization, maintenance of production systems is very important. A lot of organizations are facing many problems in maintenance management. Therefore…

1273

Abstract

Purpose

In the present context of globalization, maintenance of production systems is very important. A lot of organizations are facing many problems in maintenance management. Therefore, the purpose of this paper is to identify the main problems in maintenance operations and compare these problems with those in manufacturing operations as found in the literature for effective maintenance.

Design/methodology/approach

To identify the main problems in maintenance operations and to compare them with those in manufacturing operations, a large amount of published literature was studied. The paper systematically categorizes the published literature and then analyzes and reviews it theoretically.

Findings

Lack of top management support, lack of measurement of overall equipment effectiveness (OEE), lack of strategic planning and implementation and many more problems are biggest problems in the maintenance operations as well as manufacturing operations. These have emerged as top problems in the implementation of effective maintenance strategies in industries.

Research limitations/implications

From the findings, the authors can conclude that for good maintenance, top management is supposed to be supportive in taking different initiatives. Industrial organizations should focus on improving overall performance of machines identified as OEE rather than only productivity of machines. This paper will be extremely useful for the researchers, maintenance professionals and others concerned with maintenance to understand the significance of maintenance problems in industries.

Originality/value

These findings will be highly useful for professionals from the manufacturing sector in implementing effective maintenance strategy in the maintenance management system.

Details

Journal of Quality in Maintenance Engineering, vol. 23 no. 2
Type: Research Article
ISSN: 1355-2511

Keywords

Article
Publication date: 17 January 2023

Abla Chaouni Benabdellah, Kamar Zekhnini, Anass Cherrafi, Jose Arturo Garza-Reyes, Anil Kumar and Jamal El Baz

Blockchain technology (BT) is creating a new standard for all business operations. It can assist businesses in handling the complexity of circular digital supply chain (DCM…

1076

Abstract

Purpose

Blockchain technology (BT) is creating a new standard for all business operations. It can assist businesses in handling the complexity of circular digital supply chain (DCM) management. Despite this optimistic view, several barriers hinder its implementation. In this regard, this study contributes to Industry 4.0, circular economy (CE), the viability with a critical emphasis on its potential ramifications and influence on the future agenda while using BT technology in the supply chain (SC). In addition, the research reduces the knowledge gap by investigating and ranking the key barriers to the deployment of BT in viable circular digital supply chains (VCDSCs) and studies their interdependencies and causal relationships. The purpose of this paper is to address these issues.

Design/methodology/approach

The barriers to BT adoption in the VCDSC are identified through a thorough literature review and considering viability performance. These barriers are then classified using the analytical hierarchy process (AHP) method. Decision-making trial and evaluation laboratory (DEMATEL) is then employed to examine the cause/effect, correlation, and connection among the 14 barriers selected barriers from the AHP classification to estimate each barrier's overall degree of impact over the others.

Findings

This paper identifies and analyzes the BT adoption barriers in the VCDSC as well as examines how the key barriers interact. As a result, according to the AHP/DEMATEL method, the most prominent influencing barriers to the BT implementation in the VCDSC are “Data transparency,” “Market competition,” “Missing infrastructure,” “Lack of standardization,” “Complex protocol,” “Lack of industry involvement,” “Financial constraints,” “Missing infrastructure,” “Data transparency” and “Interoperability.” The outcomes offer a potential path for identifying important barriers as well as insight into the implementation of BT in the SC while integrating different capabilities such as viability, sustainability and CE principles.

Practical implications

Managers and researchers will benefit from this research by gaining an understanding of the challenges that must be prioritized and examined for BT to be implemented successfully in the VCDSC.

Originality/value

The use and implementation of blockchain-enabled VCDSC continue to face challenges despite an increase in relevant practice and research. Despite the benefits of BT, managers struggle to apply such technology in the context of their company. In this respect, this paper uses an integrated AHP–DEMATEL for categorizing the BT barriers as well as the interrelationship between them. In this respect, this paper presents the BT barriers studied are those related to the use of BT in the SC while integrating different paradigms such as viability, digitalization and CE. While many studies look at the barriers to BT adoption; none of them has ever included the viable capability, which means the ability to “react agilely to positive changes, be resilient to absorb negative events and re-cover after disruptions and survive at long-term periods.” The study concludes with insightful comments based on the findings and suggestions for eradicating those obstacles and their associated effects.

Details

Benchmarking: An International Journal, vol. 30 no. 10
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 23 March 2021

Nandeesh V. Hiremath, Amiya Kumar Mohapatra and Anil Subbarao Paila

The digital learning and learning & development (L&D) at workplaces in corporates is having a significant challenge, where only about 1% of the week is spent on L&D by the…

3792

Abstract

Purpose

The digital learning and learning & development (L&D) at workplaces in corporates is having a significant challenge, where only about 1% of the week is spent on L&D by the employees. There are an array of recent L&D reports–by Deloitte, 2019; Skillsoft's, 2019; LinkedIn Workplace Learning Report-2019; UK L&D Report-2019; FICCI-NASSCOM and EY “Future of Jobs” Report-2017–which have clearly been indicating that the digital learning is fast-emerging as one of the realistic option. The employees invest their time and energy for skilling/up-skilling/re-skilling for remaining relevant to the emerging business context under volatility, uncertainty, complexity and ambiguity (VUCA) world and also coronavirus disease 2019 (COVID-19) is being researched.

Design/methodology/approach

The L&D interventions have primary objective of enhancing skills, competencies and career growth among employees, and the learning engagement styles/ systems are undergoing dramatic paradigm shifts. There is dire need to understand the impact of sweeping changes with Industry 4.0 and HR 4.0; however, there are only a few industry-centric studies that are available to assess the impact of technology on L&D with digital learning. Hence, there is a need to study the factors influencing various segments of workforce in large corporates, where the learning engagement with digital learning is fast-emerging among corporates.

Findings

Given the digital learning / L&D context in corporates, this research paper has attempted to review and analyse the opportunities, challenges and emerging trends with respect to leveraging technology and innovation to enhance L&D to deliver the business goals, under the 70:20:10 framework, with case analysis of ten different corporates (across different industry sectors) viz., Genpact, Nexval, Airbus, Siemens, AstraZeneca Pharma, HPCL, HGS (BPM), HP, Flipkart and IBM. The A-to-Z of Talent Management and Leadership Development (adopted version from India Leadership Academy, Publicis Sapient, 2019) best practices are analysed, summarized and presented to indicate emerging trends in Industry 4.0 era.

Research limitations/implications

This study has been carried out for just ten major corporates/ multinational companies (MNCs) operating in various sectors. The sample size used is relatively less; therefore, the study can be carried out with a larger sample size and deeper data analysis and insights across countries/continents. At present, this can be considered as a base-research for undertaking deep-dive analysis. The sectoral analysis and cross-industry perspectives require consideration in next studies. To address the sector-specific issues, the research can be undertaken for either a particular sector such as manufacturing, automotive, IT/ITeS, telecom, aviation, agri-tech and pharmaceutical, knowledge-based industries, etc. or comparative analysis across few related sectors required.

Practical implications

This research has provided/shall provide a basis to understand the various factors that influence the L&D and digital learning ecosystem in large corporates. It is expected to provide a practical and also strategic perspective towards effective usage of digital learning systems (both in-house and open systems) for enhancing the effectiveness of L&D in the context of VUCA World and HR 4.0 around us. The proposed hypothesis of “The Digital Learning is the “Future of HR”, especially for the L&D in large Corporate Academies (in the context of Industry 4.0)” stands justified.

Social implications

The clear shift from training culture to “Learning Culture” is possible and feasible with strategically planned digital learning/ L&D interventions, which benefits the corporates, employees, customers and the society at large.

Originality/value

To the best of our knowledge, probably this is one of the first paper in the analysing the industry best L&D/Digital learning practices from an practitioners and academic perspective, as we live in the era of bit-sized and byte sized micro-learning. This study contributes to the academics by providing insights on possible digital learning policies that can be practiced by large corporates, where the “ownership of learning and career growth” is transferred onto the employees. The result of this study complements the evolving digital learning trends, in line with science of self-driven and lifelong learning principle.

Article
Publication date: 17 January 2023

Ashutosh Samadhiya, Rajat Agrawal, Anil Kumar and Jose Arturo Garza-Reyes

Total Productive Maintenance (TPM) could act as a practical approach to offer sustainability deliverables in manufacturing firms aligning with the natural resource-based view…

1156

Abstract

Purpose

Total Productive Maintenance (TPM) could act as a practical approach to offer sustainability deliverables in manufacturing firms aligning with the natural resource-based view (NRBV) theory's strategic capabilities: pollution prevention, product stewardship and sustainable development. Also, the emergence of Blockchain Technology (BCT) and Circular Economy (CE) are proven to deliver sustainable outcomes in the past literature. Therefore, the present research examines the relationship between BCT and CE and TPM's direct and mediation effect through the lens of NRBV theory.

Design/methodology/approach

The current study proposes a conceptual framework to examine the relationship between BCT, CE and TPM and validates the framework through the Partial Least Squares Structural Equation Modeling. Responses from 316 Indian manufacturing firms were collected to conduct the analysis.

Findings

The investigation outcomes indicate that BCT positively influences CE and TPM and that TPM has a significant positive impact on CE under the premises of NRBV theory. The results also suggest that TPM partially mediates the relationship between BCT and CE.

Research limitations/implications

This research fills a gap in the literature by investigating the effect of BCT and TPM on CE within the framework of the NRBV theory. It explores the link between BCT, TPM and CE under the NRBV theory's strategic capabilities and TPM mediation.

Practical implications

The positive influence of TPM and BCT on CE could initiate the amalgamation of BCT-TPM, improving the longevity of production equipment and products and speeding up the implementation of CE practices.

Originality/value

This research fills a gap in the literature by investigating the effect of BCT and TPM on CE within the framework of the NRBV theory. It explores the link between BCT, TPM and CE under the NRBV theory's strategic capabilities along with TPM mediation.

Details

Journal of Manufacturing Technology Management, vol. 34 no. 2
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 26 January 2023

Mohammad Ta'Amnha, Mohannad Jreissat, Ghazi Samawi, Luai Jraisat, Omar M. Bwaliez, Anil Kumar, Jose Arturo Garza-Reyes and Arvind Upadhyay

Lean management is a contemporary management system that firms adopt to boost their performance. Lean management can be integrated with human resources management to develop a new…

Abstract

Purpose

Lean management is a contemporary management system that firms adopt to boost their performance. Lean management can be integrated with human resources management to develop a new concept of lean human resources management (LHRM). This entails the implementation of several practices. However, the LHRM–performance paradigm remains underexplored in the literature. Hence, this study aims to examine the interrelationships between LHRM practices and the impacts of those practices on firm performance (FP).

Design/methodology/approach

Using two equal-sized samples (n = 250 each) of manufacturing firms in Jordan and Germany, this study proposes two structural equation models (i.e. a Jordanian and a German models) depicting the interrelationships between LHRM practices and the impacts of those practices on FP. After testing these models, a comparison between them is conducted, producing findings with theoretical and practical implications.

Findings

The main findings of this study indicate that the average implementation of LHRM practices among German manufacturing firms is at a higher level than the average implementation among Jordanian firms. The findings also support the proposed interrelationships between LHRM practices and the impact of those practices on FP for both the Jordanian and German models.

Originality/value

To the best of the authors’ knowledge, this study is among the first to highlight the proposed relationships, both in general and in the context of comparing developed and developing countries. Its findings have important implications that can enable manufacturing managers to benefit from the implementation of LHRM practices to enhance FP in different contexts. These findings provide valuable insights for human resource managers and decision-makers and open several avenues for future research.

Details

International Journal of Lean Six Sigma, vol. 14 no. 7
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 18 July 2024

June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…

Abstract

Purpose

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

Design/methodology/approach

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Findings

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

Originality/value

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

Details

Pacific Accounting Review, vol. 36 no. 3/4
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 31 July 2023

Chetanya Singh, Manoj Kumar Dash, Rajendra Sahu and Anil Kumar

Artificial intelligence (AI) is increasingly applied by businesses to optimize their processes and decision-making, develop effective and efficient strategies, and positively…

1156

Abstract

Purpose

Artificial intelligence (AI) is increasingly applied by businesses to optimize their processes and decision-making, develop effective and efficient strategies, and positively influence customer behaviors. Businesses use AI to generate behaviors such as customer retention (CR). The existing literature on “AI and CR” is vastly scattered. The paper aims to review the present research on AI in CR systematically and suggest future research directions to further develop the field.

Design/methodology/approach

The Scopus database is used to collect the data for systematic review and bibliometric analysis using the VOSviewer tool. The paper performs the following analysis: (1) year-wise publications and citations, (2) co-authorship analysis of authors, countries, and affiliations, (3) citation analysis of articles and journals, (4) co-occurrence visualization of binding terms, and (5) bibliographic coupling of articles.

Findings

Five research themes are identified, namely, (1) AI and customer churn prediction in CR, (2) AI and customer service experience in CR, (3) AI and customer sentiment analysis in CR, (4) AI and customer (big data) analytics in CR, and (5) AI privacy and ethical concerns in CR. Based on the research themes, fifteen future research objectives and a future research framework are suggested.

Research limitations/implications

The paper has important implications for researchers and managers as it reveals vital insights into the latest trends and paths in AI-CR research and practices. It focuses on privacy and ethical issues of AI; hence, it will help the government develop policies for sustainable AI adoption for CR.

Originality/value

To the author's best knowledge, this paper is the first attempt to comprehensively review the existing research on “AI and CR” using bibliometric analysis.

Article
Publication date: 25 November 2013

Preeti Mahajan, Har Singh and Anil Kumar

The paper aims to study the purpose of using social networking sites (SNSs) among the research scholars of Panjab University (PU), Chandigarh and Kurukshetra University (KU)…

Abstract

Purpose

The paper aims to study the purpose of using social networking sites (SNSs) among the research scholars of Panjab University (PU), Chandigarh and Kurukshetra University (KU), Kurukshetra in India.

Design/methodology/approach

The study was conducted through a questionnaire administered to the research scholars in two universities in India. The questionnaire was distributed among the randomly selected research scholars of the two universities in India.

Findings

It is observed that the majority of the research scholars from both the universities are aware of the SNSs and have their accounts on them. Facebook is the most popularly accessed SNS both in PU (83 per cent) and KU (77 per cent) followed by Orkut (46 per cent) in PU and Research Gate (38 per cent) at KU. The majority of the research scholars who use SNSs for various purposes from both the universities are in the age group of 20-30 years. 46 per cent of the researchers surveyed from PU do not have any publications and only 5 per cent have more than ten publications so far, whereas 54 per cent research scholars do not have any publications to their credit in KU.

Research limitations/implications

The study is limited to two universities in India, namely PU, Chandigarh and KU, Kurukshetra. There are a total of 75 teaching departments at PU and 46 departments at KU. The present study is limited to 20 departments each of both the universities. The PU has approximately 500 research scholars and KU has approximately 450 research scholars. The representative sample was formed by taking approximately 15 per cent of respondents (i.e. 65) from 20 departments of each university. 130 questionnaires were received and analyzed for the present study.

Originality/value

The paper attempts to find out the awareness and use of SNSs among the research scholars perusing their research in different disciplines in PU, Chandigarh and KU, Kurukshetra in India. It is the first of its kind survey to find out the purpose of using the SNSs by the researchers of this region.

Details

Library Review, vol. 62 no. 8/9
Type: Research Article
ISSN: 0024-2535

Keywords

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