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Article
Publication date: 11 June 2024

Mahmud Al Masum and Lee Parker

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a…

Abstract

Purpose

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

Design/methodology/approach

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

Findings

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

Practical implications

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

Originality/value

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 16 September 2024

Jan A. Pfister, David Otley, Thomas Ahrens, Claire Dambrin, Solomon Darwin, Markus Granlund, Sarah L. Jack, Erkki M. Lassila, Yuval Millo, Peeter Peda, Zachary Sherman and David Sloan Wilson

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests…

Abstract

Purpose

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

Design/methodology/approach

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

Research limitations/implications

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

Practical implications

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Originality/value

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 2 July 2024

Virginia Fani, Ilaria Bucci, Monica Rossi and Romeo Bandinelli

Examining synergies between Lean, Industry 4.0, and Industry 5.0 principles, the aim is to showcase how Lean's focus on people enhances Industry 5.0 implementations, leading to…

Abstract

Purpose

Examining synergies between Lean, Industry 4.0, and Industry 5.0 principles, the aim is to showcase how Lean's focus on people enhances Industry 5.0 implementations, leading to the development of the Lean 5.0 paradigm. In addition, insights from artisanal industries, like the fashion one, are specifically collected.

Design/methodology/approach

First, a literature review was conducted to define a comprehensive framework to understand how Lean fits into the Human-Centric (HC) paradigm of Industry 5.0. Second, a case study was employed to give empirical insights and identify practical initiatives that brands can pursue, involving two best-in-class leather goods brands located in Italy.

Findings

A conceptual framework to pave the way for new paradigm Lean 5.0 was defined and validated through a case study. To path the way for a case study in the fashion industry, the Lean HC paradigm is detailed into domains and related categories to group practices. The empirical insights demonstrate that Lean HC actions can be effectively supported by Industry 4.0 technologies in traditional sectors like the fashion industry, shifting towards Industry 5.0.

Practical implications

The proposed framework and related practices can be used by companies to facilitate their transition towards Industry 5.0, leveraging on Lean Manufacturing.

Originality/value

The innovative contribution of the present work mainly refers to the proposed conceptual framework, encompassing Lean, HC and Industry 4.0 and introducing Lean 5.0 paradigm. The case study enriches the empirical contributions in the fashion industry.

Details

Journal of Manufacturing Technology Management, vol. 35 no. 9
Type: Research Article
ISSN: 1741-038X

Keywords

Open Access
Article
Publication date: 31 October 2022

Johnson Adetooto, Abimbola Windapo, Francesco Pomponi, Fabio Companie, Kehinde Alade and Amanda Mtya

Sandbag building technologies (SBTs) have been offered as a cost-effective and sustainable alternative building technology (ABT) capable of accelerating house construction in…

1606

Abstract

Purpose

Sandbag building technologies (SBTs) have been offered as a cost-effective and sustainable alternative building technology (ABT) capable of accelerating house construction in South Africa, but its acceptance remains low. However, knowledge about how to effectively improve SBT social acceptance is limited. This study aims to develop and prioritise SBT social acceptability strategies towards providing a comprehensive framework for the successful deployment and widespread adoption of sandbag technology.

Design/methodology/approach

This study used a quantitative research strategy that included a literature review and a structured questionnaire survey of 228 ABT professionals and stakeholders in the South African housing industry. The study statistically analysed 13 strategies for the social acceptance of SBT.

Findings

The analysis showed that the top three strategies include the availability of sandbag demonstration projects in all provinces, the approval of a sandbag building code and the availability of standard design methods for earthbags. A factor analysis clustered the 13 strategies into Stakeholders integration and policy formation, Effective education and knowledge sharing and Grassroots advocacy and incentives.

Practical implications

The current study’s findings provide a broad framework for the effective implementation and wide acceptance of sandbag technology in housing projects. It offered certain best practices that policymakers and practitioners might use to promote ABT and SBT societal acceptability.

Originality/value

To the best of the authors’ knowledge, the study represents the first and only attempt to investigate the viewpoints of experts and housing market stakeholders in South Africa regarding sandbag technology social acceptance strategies and contributes to the social acceptance body of knowledge in ABT and SBT.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 5
Type: Research Article
ISSN: 1726-0531

Keywords

Book part
Publication date: 2 October 2024

G. V. Shruti Lakshmi, Mili Dutta and Pranab Kumar

Talent management is conducted to maximize an organization's overall performance and efficiency which helps to serve as a competitive advantage. Human resource management is a…

Abstract

Talent management is conducted to maximize an organization's overall performance and efficiency which helps to serve as a competitive advantage. Human resource management is a concept which includes human-related activities, but talent management is a strategy which helps to get new talent, develop their skill sets and provide better employee engagement and experience to retain the top potential employees in an organization. Improvement in recruiting and retention of a workforce results from a well-executed talent acquisition approach. In the 21st century, employee retention has become a primary concern for the organizations specially with work from home and hybrid models.

The workforce for tomorrow is going to be very different from what it has been. Technology is transforming the way people work within organizations. The workplace is rapidly evolving in terms of people and processes and is going through a lot of technological changes. The terminologies such as automation, artificial intelligence, augmented reality and block chain technologies are slowly becoming part of the workplace and everyday activities of the organization.

The challenges are many and especially post-pandemic organizations are going through some major changes such as a mindset shift of employees to take up more remote working opportunities, building virtual teams, increase in the gig economy workers (contractual workers) and a diverse workforce which makes it even more challenging for the organization to manage and retain talent.

Details

Resilient Businesses for Sustainability
Type: Book
ISBN: 978-1-83797-803-8

Keywords

Article
Publication date: 24 September 2024

Cevat Ercik and Kerem Kardaş

The aim of this study is to examine in detail the impact of technological advancements on the workforce within the tourism industry. Specifically, it seeks to understand the…

Abstract

Purpose

The aim of this study is to examine in detail the impact of technological advancements on the workforce within the tourism industry. Specifically, it seeks to understand the effects of information and communication technologies (ICT), social media, the internet and websites, mobile technologies and other technological developments on workforce dynamics, skill requirements and job descriptions. The research intends to analyze how technological innovations are transforming the workforce and how these transformations are influencing practices within the industry.

Design/methodology/approach

This study employs a comprehensive literature review to understand the impact of technological innovations on the workforce in the tourism industry. The research aims to conduct an in-depth examination of empirical data obtained from extensive databases in the fields of technology and tourism and detail the effects of technological advancements on the workforce. Additionally, it includes a general assessment of trends and transformation processes within the sector by synthesizing findings from existing literature on the relationship between technology and workforce.

Findings

The results of the research reveal that technological innovations have fundamentally transformed workforce dynamics and job descriptions. Developments in information technology have led to the automation of routine tasks and the creation of high-skilled new job roles. Social media has contributed to the emergence of new job roles and skill requirements, while the internet and websites have altered digital marketing strategies. Mobile technologies have increased the necessity for the workforce to develop mobile skills. Furthermore, big data and artificial intelligence applications have enhanced the workforce’s data management and analysis capabilities.

Originality/value

This study makes a significant contribution to understanding the impact of technological innovations on the workforce in the tourism industry. The findings emphasize how technological changes have altered skill requirements and job descriptions, highlighting the increased need for continuous education and skill development.

Details

Worldwide Hospitality and Tourism Themes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 18 September 2024

Hafiz Wasim Akram, Alam Ahmad, Haidar Abbas and Samreen Akhter

This paper aims to conduct a bibliometric analysis of studies focusing on green supply chain management (GSCM) within the context of the digital economy.

Abstract

Purpose

This paper aims to conduct a bibliometric analysis of studies focusing on green supply chain management (GSCM) within the context of the digital economy.

Design/methodology/approach

We utilize the Web of Science database to search and filter relevant documents spanning the years 2003–2022. This extensive dataset enables us to analyze the growth and cutting-edge developments in research pertaining to GSCM in the digital economy.

Findings

The paper finds a significant increase in research interest and output, particularly noticeable from 2016 onwards, indicating the growing relevance of integrating GSCM with digital technologies. It is found that the prominent contribution of countries like China, England and the USA, underscoring a strong geographical diversity in research outputs. China leads in the number of publications, which reflects its significant role in shaping the discourse around GSCM in the digital economy. However, when it comes to citations, the USA leads, suggesting a higher impact or quality of research emanating from this region. Collaborative dynamics outlined in the study demonstrate extensive international cooperation, primarily among leading research countries, which is facilitated by shared digital platforms enhancing the research’s reach and impact. The study also highlights a range of emerging themes such as the adoption of blockchain technology, Internet of Things (IoT) and the circular economy within GSCM, indicating dynamic areas for future research.

Practical implications

The findings of this study hold significant practical implications for researchers, practitioners and policymakers. They shed light on the current state of research in GSCM within the digital economy, highlighting areas where further investigation is needed and pointing to the emerging trends in this field. Understanding the distribution of research and influential authors can guide future collaborative efforts and inform decision-making processes in the pursuit of sustainable supply chain practices in the digital era.

Originality/value

This paper contributes to the existing body of knowledge by providing a comprehensive bibliometric analysis of the evolving landscape of GSCM in the digital economy. It offers valuable insights into the growth patterns, key contributors and geographical distribution of research in this domain. This information is crucial for researchers and stakeholders seeking to stay at the forefront of sustainable supply chain practices in an increasingly digital world.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Book part
Publication date: 27 September 2024

Thammarak Moenjak

This chapter examines why the central banks might need to engage in innovation work. Externalities and public good rationales for innovation at central banks are examined. This…

Abstract

This chapter examines why the central banks might need to engage in innovation work. Externalities and public good rationales for innovation at central banks are examined. This chapter then looks at different tools such as sandboxes, innovation hubs and TechSprints that the central banks might use to promote innovation with external stakeholders, and how the central banks can promote internal innovation within the central banks. Governance issues related to innovation promotion are also examined.

Article
Publication date: 16 September 2024

Thianthip Bandoophanit

This study aims to critically examine the implementation of green supply chain management (GSCM) practices in service organizations in Thailand.

Abstract

Purpose

This study aims to critically examine the implementation of green supply chain management (GSCM) practices in service organizations in Thailand.

Design/methodology/approach

This study observed 17 service organizations in the private, government, state and non-profit sectors. The multiple case study method was used, including semi-structured interviews, observations and documentation. The data were analyzed using content and thematic analysis methods. Abductive reasoning was used to explain new findings that do not align with prior theories.

Findings

A total of 13 of the 17 cases studied had environmental management systems (EMS). Four were GSCM-proactive and moving toward sustainable sufficiency by involving nearby communities in their service delivery. Although regulations and policies from their head offices were key pressures, leaders with high commitment and eco-awareness achieved outstanding success. Instances of greenwashing and fraud were evident among four non-adopters, one of whom was an environmental regulator.

Research limitations/implications

This study acknowledges that leader commitment and high eco-awareness are the most powerful factors. However, the limited timeframe did not allow a deeper exploration of how to create a socially responsible leader. While the openness of information was evident from the best practitioners, non-adopters did not share any eco-certification or reports. They did not allow the researcher to contact other potential respondents apart from the arranged interview sessions. However, correct data were obtained when the answers were contradictory and one(s) told the truth.

Practical implications

A sustainable and sufficient service supply chain model and new equation were proposed, embracing stakeholders such as society, regulators and employees. Recommended practical strategies include green procurement, reduced utility use and reverse logistics (3Rs and 5Ss).

Originality/value

In the GSCM theory, while the manufacturing sector focuses on economics and the environment, green practices in the service sector address social concerns. This study establishes connections between four concepts: EMS-founded GSCM, leading to repeated use of materials in a circular economy (CE). CE is thus the pathway to reducing consumption and achieving real happiness through a sufficiency economy philosophy (SEP).

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Abstract

Details

Achieving the United Nations Sustainable Development Goals: Late or Too Late?
Type: Book
ISBN: 978-1-83549-407-3

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