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1 – 10 of 33Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…
Abstract
Purpose
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.
Design/methodology/approach
A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.
Findings
Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.
Practical implications
The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.
Social implications
Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.
Originality/value
This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.
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Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…
Abstract
Purpose
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.
Design/methodology/approach
The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.
Findings
The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.
Research limitations/implications
The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.
Originality/value
The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.
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R. Anthony Inman, Kenneth W. Green and Matthew D. Roberts
The purpose is to replicate and extend Ambulkar et al.’s (2015) work testing resource reconfiguration as a mediator of the supply chain disruption/firm resilience relationship and…
Abstract
Purpose
The purpose is to replicate and extend Ambulkar et al.’s (2015) work testing resource reconfiguration as a mediator of the supply chain disruption/firm resilience relationship and testing risk management infrastructure as a moderator. This study extends the work of Ambulkar in that it uses analysis of survey data gathered from manufacturing firms during an actual disruption event (COVID-19). The previous work is also in extended in that the authors include a pandemic disruption impact variable and supply chain performance is an expanded model.
Design/methodology/approach
Partial least squares structural equation modeling techniques were used to analyze data gathered from 184 US manufacturing managers during the height (Summer 2021) of the COVID-19 pandemic.
Findings
Two of four of Ambulkars et al.’s (2015) hypotheses were confirmed as relevant to firm resilience during the pandemic while two were not confirmed. Results also show that supply chain disruption orientation, risk management infrastructure and resource reconfiguration combine to improve firm resilience, which in turn improves supply chain performance while mitigating the disruption impact of COVID-19.
Originality/value
Previous work is replicated and extended, using data from an actual disruption event (COVID-19). This study presents a more comprehensive model using a newly developed and validated scale to measure pandemic impact and including supply chain performance.
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Hayley Alderson and Carrie Harrop
When teaching in or around the subject of care-experienced young people, it is important for information to be presented in a way that not only creates an understanding of the…
Abstract
When teaching in or around the subject of care-experienced young people, it is important for information to be presented in a way that not only creates an understanding of the prevalence of care experience but also emphasises the myriad of life challenges associated with experiences of being involved in the care system.
It is known that out of the 12 million children living in England, just under 400,000 (3%) are known to the social care system at any one time and just over 82,000 of these children are ‘looked after’, under the legal guardianship of local authorities in England.
It will not be unusual for students to come to university with little or no exposure to or understanding of children in care, their lives or what it means to be care experienced. Therefore, teaching in this area needs to draw attention to the reasons as to why care experiences result in hardships, this can be done by identifying why care experience is a sensitive subject area. This chapter identifies some (but not all) of the common adversities that care-experienced young people often face inclusive of changes in accommodation and placement instability, insecure relationships, poor mental health, disrupted education, substance misuse, and poverty.
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Xiaoyun Li, Suicheng Li, Jianqi Qiao and Mengchao Wu
This study aims to develop a moderated mediation model to explain the practices of supply base management and how they can achieve innovation performance, and the authors explore…
Abstract
Purpose
This study aims to develop a moderated mediation model to explain the practices of supply base management and how they can achieve innovation performance, and the authors explore the boundary conditions of this implementation mechanism.
Design/methodology/approach
The authors used the bootstrap procedure to conduct empirical tests on 328 Chinese manufacturers to verify the proposed model.
Findings
The results showed that supplier innovation focus, supply-base structuring and long-term relationship focus have a positive impact on innovation performance through supplier innovativeness, and the mediation performs differently under technology and demand uncertainty.
Research limitations/implications
The authors only focused on innovation performance, and it does not explore the links between supply base management and other performance outcomes. This study involves part of the supply network which is easier to manage, i.e. supply base. The authors ignored the importance of other members in supply network. Finally, the data obtained in this study belong to the cross-sectional data during the same period but it accomplishes the research aim well.
Practical implications
The focal firm needs to improve their supply base composition, establish permeable organizational boundaries, and build long-term strategic partnerships characterized by equality and trust with suppliers to stimulate supply base members to make innovative contributions.
Originality/value
This study complements the implementation path of manufacturers around innovation, emphasizing multidimensional characteristics of supply base management. And this study clarifies the mechanism and boundary conditions between supply base management and innovation performance.
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P. Raghavendra Rau and Ting Yu
Over the past two decades, the topics of Environmental, Social and Corporate Governance (ESG) and Corporate Social Responsibility (CSR) have attracted an increasing amount of…
Abstract
Purpose
Over the past two decades, the topics of Environmental, Social and Corporate Governance (ESG) and Corporate Social Responsibility (CSR) have attracted an increasing amount of interest, reflecting a growing sensitivity of investors and corporations towards environmental, social and governance issues.
Design/methodology/approach
This survey offers an overview of the academic literature on ESG/CSR through the lens of investors, institutions and firms. We first discuss the definitions of ESG and CSR and their relationship to each other.
Findings
We next describe how ESG is measured and note problems with the measurement of and quality of ESG data and discrepancies between different measures of ESG. We then turn our attention to investors, examining what types of investors invest in ESG and the role of institutional investors in ESG. From the firm's perspective, we discuss why firms themselves conduct ESG. We also summarize the literature on the impact of ESG on firms: how ESG affects firms' financing, disclosure and reporting activities and firm performance. Finally, we describe other consequences of the focus of ESG and CSR on firms and investors.
Originality/value
This survey offers an overview of the academic literature on ESG/CSR through the lens of investors, institutions and firms.
Ana Isabel Córdoba Iñesta, Pilar Ortí Notari and Barbara M. Gfellner
Attitudes, experiences and knowledge about menopause are relevant, especially when menopause starts earlier than expected. This study aims to examine women who underwent this…
Abstract
Purpose
Attitudes, experiences and knowledge about menopause are relevant, especially when menopause starts earlier than expected. This study aims to examine women who underwent this transition “early” and “on-time” according to these factors.
Design/methodology/approach
The sample included 117 women, 69 with “on-time” and 48 with premature menopause. Participants completed three questionnaires.
Findings
Women with premature menopause had a better understanding of it but more negative attitudes and a higher incidence of physical and psychological symptoms, although they indicated greater feelings of control over their symptoms. Moreover, “early” menopause women appeared to exhibit greater anxiety.
Practical implications
Results underscore the need to inform women about menopause as a natural developmental process.
Originality/value
This paper shows the menopause as a difficult transition especially for women with early menopause.
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Brandon A. Smith and Karen E. Watkins
The purpose of this review is to evaluate existing learning agility measures and offer recommendations for their use in organizational and scholarly contexts.
Abstract
Purpose
The purpose of this review is to evaluate existing learning agility measures and offer recommendations for their use in organizational and scholarly contexts.
Design/methodology/approach
This is a general review paper assessing the psychometric qualities of prevalent learning agility measures. Measures were selected based on their predominance and use in the learning agility literature and organizational settings.
Findings
Learning agility measurement is an area requiring further research. Multiple conceptualizations of learning agility exist, making the true structure of learning agility unclear. The learning agility measures in the academic literature deviate from learning agility’s traditional conceptualization and require further validation and convergent validity studies. Commercial measures of learning agility exist, but their development procedures are not subjected to peer review and are not widely used in academic research, given the cost associated with their use.
Practical implications
Learning agility is prevalently used in organizational settings and is receiving increased scholarly attention. Various conceptualizations and measurement tools exist, and it is unclear how these theories and measures relate and differ. This paper contributes to practice by providing practical guidelines and limitations for measuring learning agility.
Originality/value
Learning agility was initially conceived as a multidimensional construct comprising people agility, results agility, change agility and mental agility. As the construct has evolved, the dimension structure of the measure has evolved as well. This study addresses a gap in our current understanding of how to conceptualize and measure learning agility.
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Brandon Gustafson, Nadia Pomirleanu and Babu John-Mariadoss
The COVID pandemic has prompted B2B and industrial marketing scholars to understand more about how external disruptions impact parties involved in B2B transactions. This paper…
Abstract
Purpose
The COVID pandemic has prompted B2B and industrial marketing scholars to understand more about how external disruptions impact parties involved in B2B transactions. This paper aims to adopt an ecosystem perspective to conceptually classify the interactions between actors involved in B2B ecosystems.
Design/methodology/approach
This conceptual paper presents a framework across multiple levels of ecosystem interactions (at micro, meso and macrolevels) to illustrate how value cocreation and knowledge flows (as mechanisms underlying B2B relationships) are related to firm performance.
Findings
Based on this framework, this paper offers propositions and several research questions about the effects of disruptions and how they propagate among these essential business ecosystem elements.
Originality/value
This conceptual framework underscores the vital role of relationships and interactions in shaping B2B ecosystems, especially during disruptive periods. With a greater understanding of how these interactions operate across levels (micro, meso and macro), scholars and practitioners may be better able to navigate disruptive periods.
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Dmaithan Abdelkarim Almajali, Tha’er Majali, Ra'ed Masa'deh, Mohmood Ghaleb Al-Bashayreh and Ahmad Mousa Altamimi
The commonly used e-procurement systems still show unsatisfactory implementation outcomes because many organisations are still unable to effectively interpret the initial adoption…
Abstract
Purpose
The commonly used e-procurement systems still show unsatisfactory implementation outcomes because many organisations are still unable to effectively interpret the initial adoption decision. The e-procurement systems are generally developed at organisational level, but their usage is at individual level, by the employees particularly. This paper examined technology acceptance model’s (TAM) key antecedents, involving e-procurement systems usage by employees in their daily activities. This study aims to examine the impact of factors affecting e-procurement acceptance among users through the mediating role of users’ attitude. The commonly used e-procurement systems still show.
Design/methodology/approach
TAM was applied and expanded in this study, in exploring the factors impacting the employees’ e-procurement acceptance. This study used quantitative method, and questionnaires were distributed to 200 users in Jordanian public shareholding firms. The collected data were quantitatively analysed using PLS modelling.
Findings
Significant TAM relationships involving e-procurement were affirmed. The expanded TAM in the scrutiny of antecedents showed that content, processing and usability affected perceived usefulness, while perceived convenience did not affect the usefulness factor. Furthermore, it was noticed that perceived ease of use was affected by usability and training, while perceived connectedness was not affected by usability and training.
Practical implications
The results demonstrated the necessity of e-procurement training. Furthermore, at the start of the implementation stage, effective design on system navigation and system usability, and consistent support, could increase use effectiveness and acceptance. Also, expedient information and buyer–supplier product flows should be made available.
Originality/value
Most organizations invest a lot of time and money in installing e-procurement systems to deliver their goods at the right time and at the right price. However, many of these e-procurement systems have failed due to low acceptance among users. Thus, to the best of the authors’ knowledge, this is the first study that used TAM and theory of planned behaviour in examining the effects of perceived convenience, perceived connectedness, content, training, processing and usability factors, in Jordanian firms. Lastly, the focus of this study was on the individual employee’s acceptance, rather than on the organisational-level adoption, as the unit of analysis, to provide insight on how organisations can achieve maximally from e-procurement investments and from other comparable technologies of e-supply chain management.
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