Search results
1 – 5 of 5Seleshi Sisaye and Jacob G. Birnberg
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…
Abstract
Purpose
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.
Design/methodology/approach
This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.
Findings
Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.
Originality/value
The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.
Details
Keywords
Heather Keathley-Herring, Eileen Van Aken and Geert Letens
This study assesses performance measurement (PM) system implementation efforts across various organizational contexts and investigates which factors are critical to achieving…
Abstract
Purpose
This study assesses performance measurement (PM) system implementation efforts across various organizational contexts and investigates which factors are critical to achieving implementation success (IS).
Design/methodology/approach
An empirical field study was conducted to refine a framework of PM system IS that consists of 5 dimensions of success and 29 factors. A survey questionnaire was used to investigate actual organizational practice and exploratory factor analysis was conducted to refine constructs corresponding to potential factors and dimensions of IS. The resulting variables were then investigated using multiple regression analysis to identify critical success factors for implementing PM systems.
Findings
The survey was completed by representatives from 124 organizations and the exploratory factor analysis results indicated that there are three underlying dimensions of IS (i.e. Use of the System, PM System Performance, and Improved Results and Processes) and 12 factors. Of the factors, nine can be considered critical success factors having a significant relationship with at least one dimension of IS: Leader Support, Design and Implementation Approach, Reward System Alignment, Organizational Acceptance, Organizational Culture and Climate, Easy to Define Environment, IT Infrastructure Capabilities, PM System Design Quality, and PM Participation and Training.
Originality/value
The results show that there are distinct dimensions of IS and, although some factors are associated with all dimensions, most are more closely related to only one dimension. This suggests that different strategies should be utilized based on the types of challenges experienced during implementation.
Details
Keywords
Anthony Sumnaya Kumasey, Farhad Hossain, Aminu Mamman and Eric Delle
Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational…
Abstract
Purpose
Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational systems have been established to eliminate dysfunctional behaviours such as corruption, sexual harassment and misuse of confidential information, the practice continues to have a demoralizing impact on developing countries. The study aims to intend to investigate the empirical relation between the application of spirituality and ethics in reducting dysfunctional behaviours within Ghana's Public Sector.
Design/methodology/approach
The study conducted a qualitative case analysis that utilized 28 semi-structured interviews and four focus groups. Interviews and group discussions with public sector staff, managers and policymakers were used to collect qualitative data. This approach facilitated an in-depth investigation into their views on dysfunctional actions and the possible impact of workplace spirituality and ethics in the Ghanaian public service.
Findings
The study uncovered a persistent recurrence of dysfunctional behaviours, such as fraudulent activities, resource misuse, unofficial work and inappropriate use of official time. There was uncertainty regarding the effectiveness of integrating ethics and spirituality to curtail dysfunctional behaviours. Nevertheless, the results supported adopting spiritual and ethical rejuvenation in the public service as a universal solution to overcome these behaviours.
Originality/value
This study enhances comprehension of dysfunctional behaviours in Ghana's public service by providing insights into how spirituality and ethics can transform it. The potentials of workplace spirituality and ethics can lead to a strong public service that embodies accountability, integrity and effectiveness, thereby serving as a pivotal device for Ghana's holistic advancement.
Details
Keywords
Elif Baykal, Omar Bhatti, Muhammad Irfan and Nor Balkish Zakaria
In this study, to empirically test the relationship between ethical organizational climate, inner life (IL) and life satisfaction (LS) of employees, a field study was conducted on…
Abstract
Purpose
In this study, to empirically test the relationship between ethical organizational climate, inner life (IL) and life satisfaction (LS) of employees, a field study was conducted on white-collar personnel working in the service sector in the Istanbul region. The main purpose was to extract an approach that could be applied to simultaneously boost LS and customer orientation for effective service delivery by organizations.
Design/methodology/approach
A two-wave time-lagged survey design was used to collect the data over a period of three months. Two sets of self-administrated survey questionnaires were developed for both waves, containing the details of the study and items for measuring variables. The questionnaires were developed in such a manner that the anonymity of the respondents and ethical considerations remained intact. In the first wave, data were collected for two variables, i.e. organizational ethical climate and IL. The measurement scale for organizational ethical climate was adapted from the study of DeBode et al. (2013) and for IL from the study of Fry et al. (2017). In the second wave, data on the remaining two variables (LS and organizational customer orientation) were collected. Direct effects and indirect effects in the hypotheses were tested by structural equation modeling (SEM).
Findings
This study has found that the organizational ethical climate strengthens the inner lives of employees, which is vital for the organizations from two angles: one, strong IL of an employee enhances his/her own LS and two, stronger IL accentuates customer orientation.
Research limitations/implications
The fact that the context of this study is limited to Turkey and that the participants are selected from among white-collar personnel working in the service sector reduces the representativeness of the research result. In this sense, in the next stages, the model of the research can be retested in different industries or cross-cultural studies can be designed by comparing the study results with samples from different geographies, so that the validity of these relations for different cultures can be seen.
Practical implications
The implications of this study revealed that employees will enjoy their lives more when authorities in organizations adopt organizational policies supporting the inner lives of employees, feel respect for their private areas and make the organizational climate more ethical. Hence, with practices such as workplace spirituality or spiritual leadership that support the inner lives of employees, the motivation and satisfaction of employees can be increased.
Social implications
This study revealed that inner life strength makes people comparative more ethical in their dealings, which gives them a sense of achievement and enhances work meaningfulness, boosting LS and customer-orientation. The findings of this study are vital for leaders, as they can achieve a conjoint elevation of the LS of their employees and enhance customer orientation for higher organizational performance.
Originality/value
This study is original in emphasizing the positive effect of spiritually powerful inner-life customer-orientedness in employees with empirical proof.
Details
Keywords
Ahmad Abualigah and Kamal Badar
Anchored in the conservation of resources (COR) theory, this research aims to examine the effect of spiritual leadership on green creativity via the mediating role of green work…
Abstract
Purpose
Anchored in the conservation of resources (COR) theory, this research aims to examine the effect of spiritual leadership on green creativity via the mediating role of green work engagement (GWEN).
Design/methodology/approach
The data were collected from 254 frontline hotel employees in the United Arab Emirates (UAE), and the hypothesized relationships were assessed using partial least squares structural equation modeling (PLS SEM).
Findings
The findings suggest that spiritual leadership boosts GWEN and green creativity, and GWEN positively affects green creativity and mediates the nexus between spiritual leadership and green creativity.
Practical implications
Top management in the hospitality industry should focus on building spirituality and spiritual practices among their managers to accomplish organizational green goals. The hospitality industry is a highly competitive service sector that contains several unique challenges for workers, such as growing customer demands and asking for employee creativity while concurrently producing and delivering high-quality, differentiated services. In such tense and demanding professional settings, employees require intrinsic motivation to achieve something “out of the box.” Organizations should understand that intrinsic motivation implanted by spiritual leaders can encourage individuals to engage in green tasks and ultimately go beyond the script to achieve green creativity.
Originality/value
This study advances the extant literature by highlighting the role of spiritual leadership, as an emerging leadership style, in fostering GWEN and green creativity. It also adds to the existing research by examining the underlying mechanism through which spiritual leadership nurtures green creativity.
Details