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1 – 10 of 32Anna Young-Ferris, Arunima Malik, Victoria Calderbank and Jubin Jacob-John
Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no…
Abstract
Purpose
Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.
Design/methodology/approach
Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.
Findings
Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.
Originality/value
We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.
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Anna Prenestini, Stefano Calciolari and Arianna Rota
During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the…
Abstract
Purpose
During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.
Design/methodology/approach
We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.
Findings
We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.
Originality/value
The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.
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The US platelet supply is almost exclusively dependent on apheresis donors who are “aging out.” As a result, blood centers and hospitals have been experiencing spot shortages and…
Abstract
Purpose
The US platelet supply is almost exclusively dependent on apheresis donors who are “aging out.” As a result, blood centers and hospitals have been experiencing spot shortages and have resorted to transfusing low-dose platelets. This paper explores using whole blood–derived platelets (WB-PLTs) to supplement the apheresis platelet (APH-PLT) supply.
Design/methodology/approach
This paper reviews the history leading to the current state of the US platelet supply and includes the impact of recent events such as the COVID-19 pandemic and the implementation of the US Food and Drug Administration (FDA)-mandated bacterial mitigation strategies.
Findings
WB-PLTs represent a viable source of platelets that can be used to supplement the APH-PLT supply. Whole blood automation represents a new methodology to more easily prepare WB-PLTs. Advances in donor testing and screening as well as pre-storage leukoreduction have improved the safety of WB-PLTs to the same level as APH-PLTs. Blood services in the US and abroad transfuse WB-PLTs interchangeably in all patient populations.
Originality/value
This paper highlights how the US blood industry is essentially “sole-sourced” in terms of APH-PLTs. In this post-COVID-19 period, when most industries are building redundancies in their supply chains, blood centers should consider WB-PLTs as an additional source of platelets to bolster the US platelet supply.
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Barbara Borusiak, Bartlomiej Pieranski, Aleksandra Gaweł, David B López Lluch, Krisztián Kis, Sándor Nagy, Jozsef Gal, Anna Mravcová, Jana Gálová, Blazenka Knezevic, Pavel Kotyza, Lubos Smutka and Karel Malec
Increasing the need for education for sustainable development in universities requires an understanding of the predictors of students’ environmental concern (EC). In this paper…
Abstract
Purpose
Increasing the need for education for sustainable development in universities requires an understanding of the predictors of students’ environmental concern (EC). In this paper, the authors focus on the EC of business students because of their future responsibility for business operations regarding the exploitation of natural resources. The aim of the study is to examine the predictors of business students’ environmental concern.
Design/methodology/approach
Based on the Norm Activation Model as the theoretical framework, this study hypothesizes the model of EC with two main predictors: ascription of responsibility for the environment (AOR), driven by locus of control and self-efficacy (LC/SE), and awareness of positive consequences of consumption reduction on the environment (AOC), driven by perceived environmental knowledge. Structural equation modelling was applied to confirm the conceptual model based on the responses of business students from six countries (Czech Republic, Croatia, Hungary, Poland, Slovakia and Spain) collected through an online survey.
Findings
The environmental concern of business students is predicted both by the ascription of responsibility and by awareness of consequences; however, the ascription of responsibility is a stronger predictor of EC. A strong impact was found for internal locus of control and self-efficacy on AOR, as well as a weaker influence of perceived environmental knowledge on AOC.
Originality/value
Sustainability education dedicated to business students should provide environmental knowledge and strengthen their internal locus of control and self-efficacy in an environmental context.
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Anna-Leena Kurki, Elina Weiste, Hanna Toiviainen, Sari Käpykangas and Hilkka Ylisassi
The involvement of clients in service encounters and service development has become a central principle for contemporary health and social care organizations. However, in…
Abstract
Purpose
The involvement of clients in service encounters and service development has become a central principle for contemporary health and social care organizations. However, in day-to-day work settings, the shift toward client involvement is still in progress. We examined how health and social care professionals, together with clients and managers, co-develop their conceptions of client involvement and search for practical ways in which to implement these in organizational service processes.
Design/methodology/approach
The empirical case of this study was a developmental intervention, the client involvement workshop, conducted in a Finnish municipal social and welfare center. The cultural-historical activity theory (CHAT) framework was used to analyze the development of client involvement ideas and the modes of interaction during the intervention.
Findings
Analysis of the collective discussion revealed that the conceptions of client involvement developed through two interconnected object-orientations: Enabling client involvement in service encounters and promoting client involvement in the service system. The predominant mode of interaction in the collective discussion was that of “coordination.” The clients' perspective and contributions were central aspects in the turning points from coordination to cooperation; professionals crossed organizational boundaries, and together with clients, constructed a new client involvement-based object. This suggests that client participation plays an important role in the development of services.
Originality/value
The CHAT-based examination of the modes of interaction clarifies the potential of co-developing client-involvement-based services and highlights the importance of clients' participation in co-development.
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Rubens do Amaral, Maria do Carmo de Lima Bezerra and Gustavo Macedo de Mello Baptista
Human actions on natural ecosystems have not only jeopardized human well-being but also threatened the existence of other species. On the other hand, the benefits resulting from a…
Abstract
Purpose
Human actions on natural ecosystems have not only jeopardized human well-being but also threatened the existence of other species. On the other hand, the benefits resulting from a greater integration between the logic of nature and human occupations have been seen as motivating factors for the prevention and mitigation of environmental impacts in landscape planning, since it provides human well-being through the grant of resources, regulation of the environment and socio-cultural services called ecosystem services. This article highlights the relevance of using ecosystem integrity indicators related to the functioning of ecological support processes for landscape planning.
Design/methodology/approach
The research used the photosynthetic performance of vegetation through carbon fluxes in the landscape, defining areas where different approaches to green infrastructure can be applied, gaining over the majority of work in this area, in which low degrees of objectivity on measurement and consequent ecological recovery still prevail. Thus, using the conceptual support of restoration ecology and remote sensing, the work identified different vegetation performances in relation to the supporting ecological processes using the multispectral CO2flux index, linked to the carbon flux to identify the photosynthetic effectiveness of the vegetation and the Topographic Wetness Index (TWI).
Findings
With a study in the Distrito Federal (DF), the results of the different performances of vegetation for ecological support, through electromagnetic signatures and associated vegetation formations, allowed for the identification of hotspots of greater integrity that indicate multifunctional areas to be preserved and critical areas that deserve planning actions using green infrastructure techniques for their restoration and integration into the landscape.
Originality/value
This approach could be the initial step towards establishing clear and assertive criteria for selecting areas with greater potential for the development of supporting ecological processes in the territorial mosaic.
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Nguyen M Trang, Brad McKenna, Wenjie Cai and Alastair Maclean Morrison
This research aims to explore generation (Gen) Z's personal branding on social media when job seeking.
Abstract
Purpose
This research aims to explore generation (Gen) Z's personal branding on social media when job seeking.
Design/methodology/approach
Gen Z students, in their final year of university, were interviewed about personal branding, as well as recruiters and career advisors to gain insights into the recruitment process and expectations of online personal brands. Before interviewing, Gen Z students' LinkedIn profiles were examined, and then fed into the interview process.
Findings
Using impression management theory, the findings show that Gen Z perceive online personal brands as a crucial tool to gain more advantage in job markets. A gap was found between desired and perceived selves in Gen Z's online personal brands. Strategies such as effective self-reflection, authentic communication, self-promotion processes, awareness of risks and constantly controlling digital footprints were suggested to build stronger and more coherent personal brands. Gen Z are in favour of a more dynamic, interactive, work-in-process of authentic personal brands.
Originality/value
This research demonstrates the importance of authentically building online personal branding strategies and tactics to bridge the divide between Gen Z's desired and perceived images in personal branding on social media when job seeking.
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Xi Yu Leung, Lawrence Hoc Nang Fong, Xunyue (Joanne) Xue and Anna S. Mattila
Hospitality and tourism research lags in using experimental designs. This study aims to reveal prestigious scholars’ opinions and suggestions on how to effectively design and…
Abstract
Purpose
Hospitality and tourism research lags in using experimental designs. This study aims to reveal prestigious scholars’ opinions and suggestions on how to effectively design and execute experimental research.
Design/methodology/approach
The authors conducted an open-ended survey on 187 editors and editorial board members from 22 top hospitality and tourism journals. Their answers were coded following an inductive method of coding, and a list of themes and categories was synthesized.
Findings
The results summarize common problems of this method and indicate significant barriers to making experimental studies publishable. The review criteria for experimental studies are presented from four aspects: overall design, stimuli and manipulations, data collection and reporting results.
Research limitations/implications
The results provide valuable suggestions for researchers interested in experimental design in the hospitality and tourism field. The study contributes to a shift toward well-designed and well-executed experimental research in hospitality and tourism.
Originality/value
To the best of the authors’ knowledge, the study is the first to survey editorial board members of impactful hospitality and tourism journals to reveal their insights into the experimental methodology. The study makes significant theoretical and methodological contributions by addressing calls to understand common problems and barriers to experimental research in our field.
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Lara Agostini, Anna Nosella, Riikka Sarala and Corinne Nkeng
Strategic flexibility (SF) has become increasingly important for firms because of the fast changes in the external environment. In line with the practical importance of SF, an…
Abstract
Purpose
Strategic flexibility (SF) has become increasingly important for firms because of the fast changes in the external environment. In line with the practical importance of SF, an emerging research field has developed around it that has attempted to understand the nature of SF and the key relationships. The aim of this study is to unveil the semantic structure of the recent literature on SF and to suggest new promising areas for future research.
Design/methodology/approach
The authors conduct a systematic literature review with a bibliographic analysis technique, which allows authors to identify the main recent streams in the literature, as well as offer reflections and suggestions for future research.
Findings
The authors uncover three main emerging areas in the research on SF, namely SF as a dynamic capability, the role of knowledge management for SF and the relationship between a firm SF and the external environment. The authors put forward three avenues for future research on SF: Avenue 1. SF, business model innovation (BMI) and other dynamic capabilities (DC), Avenue 2. Digital technologies and SF/organizational agility and Avenue 3. SF and sustainability. Articles included in the special issue entitled “A strategic perspective on flexibility, agility and adaptability in the digital era” contribute to Avenue 2, thus paving the way for filling some of the identified gaps regarding the relationship between SF and digitalization.
Originality/value
To the best of authors’ knowledge, this is the first literature review on SF that uses a bibliometric approach to draw conclusions on the findings in the literature. The review contributes to the theoretical understanding of SF by illustrating and explicating core topics that have persisted over time, as well as by presenting three main avenues for further developing authors’ knowledge around SF.
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Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial…
Abstract
Purpose
Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial resources. This study aims to create an understanding of how NPOs involved in textile reuse as a revenue-generating programme manage their reverse supply chains (RSC).
Design/methodology/approach
The research involves an embedded single-case study of NPOs in Finland involved in post-use textile collection. The main data sources are semi-structured interviews and participant observations.
Findings
This study is inspired by the microfoundations movement and identifies the underlying microfoundations of the NPOs’ capabilities for managing RSC for textile reuse. The study contributes to the literature by demonstrating NPOs’ lower-level, granular practices and their adaptations for achieving quality outcomes in textile reuse.
Research limitations/implications
The findings have context sensitivity and apply to the NPOs which operate in a context similar to Finland, such as in other Nordic countries.
Practical implications
This study continues the discussion on the adoption of “business-like” practices in the NPOs’ pursuit of additional revenue streams to finance humanitarian work. The findings of this study can also be transferred to the growing area of domestic textile circularity.
Social implications
Using the case of NPOs in textile reuse, the study illustrates how RSC management can serve a social, non-profit cause and transform unwanted textile products into a source of fundraising for humanitarian work.
Originality/value
This enriches the understanding of NPOs’ practices within the scope of revenue-generating programmes by examining one of them – textile reuse through charity shops from an RSC perspective.
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